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Auditors Procedures After Stock Taking
It is particularly a follow up exercise and it includes:
1) Checking the cut off along with the details of last numbers of stock movement forms and goods outward and goods inward notes after the year and end while the year.
2) Ensuring about the final stock sheets have been simply prepared from the count records. He must specifically check which all the forms issued were returned.
3) He should verify the final stock sheets for pricing, casting, extensions, summarization and the essential improvement.
4) The attendance and follow up any notice made.
5) Showing the management of any problems in stock taking exercise so because they can act accordingly.
Reporting to the members Except the faults and irregularities outcome in the accounts not giving an accurate and fair view, or do not conform to statute, or appropriate books h
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what difference between risk assessment procedure and substantive procedures? could you please provide some examples on each procedure?
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WHAT OF COST OF JOURNAL ENTRY?
The modern approach allows one audit of an auditable entity with one comprehensive report. One additional advantage is that this approach assists in staff development and retention
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