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）
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）
