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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.
Audit Reports - Going Concern In the vast widely of cases, the going to relate assumption is suitable and whether applied no mention require be made in the auditor's report.
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