Inventory庫存的 substantive 實(shí)質(zhì)性審查程序在ACCA課程中該怎么去理解?

很多學(xué)員覺得ACCA備考覺得難,不知道該怎么去復(fù)習(xí),Inventory庫存的 substantive 實(shí)質(zhì)性審查程序在ACCA課程中該怎么去理解?今天小編來給大家進(jìn)行分析。戳:各科必背定義+歷年真題中文解析+20年習(xí)題冊(PDF版)

ACCA考試

ACCA課程的內(nèi)容,要求學(xué)員全面的去掌握才能夠有好的理解。ACCA 知識(shí)點(diǎn)Inventory庫存的 substantive 實(shí)質(zhì)性審查程序是學(xué)員需要掌握的一個(gè)知識(shí)點(diǎn)的內(nèi)容,也是考試的一個(gè)考點(diǎn),只有充分理解課程的內(nèi)容之后,學(xué)員才能夠更好的去做題。

1、Select a sample of inventory from the inventory sheet and perform physical count. Confirm that items inspected: 前面庫存盤點(diǎn)是公司行為,全部都要盤點(diǎn),由公司職工盤點(diǎn),公司內(nèi)審人員監(jiān)督;這里是審計(jì)員親自抽樣點(diǎn)數(shù)。During 時(shí)一起執(zhí)行。

Quantities are correct & Are in good condition 審計(jì)員*數(shù)量正確,產(chǎn)品質(zhì)量完好(E 存在性)

2、 For inventory held by third parties send confirmation to verify the inventory balance at the year end 發(fā)詢證函:倉庫是否代為持有某公司的貨品?(E 存在性)

3、 For the sample of inventory physically count trace them to inventory sheet從現(xiàn)場數(shù)出的盤點(diǎn)單,追溯到公司庫存清單。*已點(diǎn)貨物在帳上的完整性(C 完整性)

4、 Perform a review of the average inventory days for the current year and compare to prior year inventory days. Discuss any significant variations with management.計(jì)算今年平均存貨周轉(zhuǎn)天數(shù),跟去年比較,有重大波動(dòng),需要跟管理層討論。(AP-RA) (V 估值性)

5、 Compare the gross margin for current year with prior year. Fluctuations in gross margin could be due to inventory valuation issues. Discuss significant variations in the margin with management.今年毛利潤跟去年比較,有重大波動(dòng),需要跟管理層討論。

原因:COS=OI+P-CI,CI 高估,COS 低估,利潤高估。(V 估值性)

ACCA考試

6、 Select a representative sample of goods in inventory at the year end, agree the cost per the records to a recent purchase invoice and ensure that the cost is correctly stated.從年底存貨中選樣本,將其價(jià)格與zui近的采購

訂單比對(duì),確認(rèn)價(jià)格正確否存貨估值=lower of HC & NRV(V 估值性)

7、 For a sample of manufactured items obtain cost sheets and confirm: 自產(chǎn)產(chǎn)品成本

– raw material costs to recent purchase invoices 原材料價(jià)格跟采購單一致

–labour costs to time sheets or wage records 人工成本跟工資記錄出勤記錄一致

–overheads allocated are of a production nature.制造成本分?jǐn)偤侠?/p>

(V 估值性)

8、 Review aged inventory reports and identify any slow moving goods, discuss with management why these items have not been written down.存貨賬齡報(bào)告,存放*=滯銷,即賣不出去,需要重新估值。(V 估值性)

9、 Follow up any damaged/obsolete items noted by the auditor at the inventory counts attended, to ensure that the inventory records have been updated correctly.任何損壞/過期的產(chǎn)品,需要跟蹤其價(jià)值是否合理估值,

該減值的已減值。(V 估值性)

10、Select a sample of year end goods and review post year end sales invoices to ascertain if NRV is above cost or if an adjustment is required.選擇年底存貨樣本,跟期后發(fā)票比對(duì),確認(rèn)庫存估值是否正確。標(biāo)記的價(jià)格是否是可實(shí)現(xiàn) NRV 的。(V 估值性)