Name

CPA Audit Working Papers Complete

Description

CPA AUDIT WORKING PAPERS MANUAL

This workbook template contains all of the external auditor (CPA) engagement working papers. Each working paper is in a separate worksheet.  

Balance Sheet 

• Lead-Risk identified-procedures-Cash & Cash-equivalent-
• CollectingAuditevidence-Cash&Cash Equivalent
• Inventories-WorkDone-Leads-Risk identification
• Inventories-Evidences-TestofDetails-Observations
• Physical Stock Count
• Trade&Other-Receivables-Risk identification-Lead
• Evidences-Observations-Trade&Other-Receivables
• Propertyplant&equipmentsandCWIP-Risks-Lead schedule
• Propertyplant&equipmentsandCWIP-Audit evidences-observations
• Investment-Properties-Lead-Risks
• Investment-Properties-Auditevidence-Observations
• Intangible-Assets-Risks-Leadschedule
• Intangible-Assets-Auditevidences-Observations
• AFSInvestments-Lead-and-risk-Audit procedures
• AFS-Investmens-Evidence-Observations-Conclusion
• Investment-in-Associates-Lead-and-risk-Audit procedures
• Investmens-in-associates-Evidence-Observations-Conclusion
• Investment-in-JV-Lead-and-risk-Audit procedures
• Investmens-in-JV-Evidence-Observations-Conclusion
• Investment-in-subsidiaries-Lead-and-risk-Audit procedures
• Investmens-in-subsidiaries-Evidence-Observations-Conclusion
• Lead and risk - Trade and other payables
• Evidence - Trade and other payables
• Borrowings-Lead-and-risk-Audit procedures
• Borrowings-Evidence-Observations-Conclusion
• NCI-Lead-and-risk-Audit procedures
• NCI-Evidence-Observations-Conclusion
• Share-capital-and-reserves-Lead-and-risk-Audit procedures
• Share-capital-and-reserves-Evidence-Observations-Conclusion

Profit and Loss

• SalesRevenue-Otherincome-Risks-Lead schedule
• SalesRevenue-Otherincome-Audit evidences-Observations
• Costofsales-Risks-Leadschedule
• Costofsales-Auditevidences-Observations
• Otherincome-Risks-Leadschedule
• Otherincome-Auditevidences-Observations
• Admin&Other-expenses-Risks-Lead schedule
• Admin&Other-expenses-Auditevidences-Observations
• FinanceCost-Risks-Leadschedule
• FinanceCost-Auditevidences-Observations
• Selling&DistributionCost-Risks-Lead schedule
• Selling&Distributioncost-Auditevidences-Observations
• Staff-payroll-Cost-Risks-Lead schedule
• Staff-payroll-Cost-Audit evidences-Observations

Other

• RP-Transactions-Audit evidences-Observations
• RP Transactions-Audit-Lead-Schedule-Risk 
• Contigencies-and-Commitment-Audit-Lead-Schedule-Risk 
• Review-of-minutes-Lead-and-risk-Audit procedures
• Review-of-minutes-Evidence-Observations-Conclusion
• Going-Concern-Lead-identify-risk
• Going-Concern-Evidence-observation
• Subsequent-events-Lead-and-risk-Audit procedures
• Subsequent-events-Evidence-Observations-Conclusion
• Understanding-the-Entity-and-it's-Environment
• preliminary analytical review
• preliminary analytical review - RATIOS
• Audit-Risk-Assessment
• Audit-Scoping-Template
• Audit-Planning-Materiality
• Sample-Report-Observations-Assets-Treasury-and-Funds-Management
• Sample-Report-Observations-Property-Plant-and-Equipment (PPE)
• Sample-Report-Observations-Stock-in-trade-Inventory

Standard (Non-IT) Audit Program

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