安永会计师事务所全球审计指引.docx

Appendix A: Primary Substantive Procedures (PSP) by Account [S11_Exhibit 1]As we are designing our audit procedures, consider the fact that we perform Primary Substantive Procedures (‘PSP') on all audit engagements for all significant accoutns, regardless of the combined risk assessments.The PSPs are applicable to all industries and financial reporting frameworks and are based on a standardized set of significant accounts, which includes a standard naming convention and the global working paper index (for example, C: Cash, including bank balances). Each PSP includes a title that describes the objective of the procedure. In addition, the most relevant assertions have been indicated for each of the respective procedures.PSPs describe the nature of the procedures to be performed. As part of the development of our audit procedures, we also include the timing and extent of the PSPs. However, the timing and extent of the primary procedures performed will be affected by our combined risk assessments. Some of the primary procedures may be performed as tests of controls as well as substantive procedures (known as dualpurpose tests).PSPs on their own will not necessarily provide all of the audit evidence we need on a particular assertion for a significant account. Therefore, our audit procedures also include other substantive procedures we believe are necessary to appropriately respond to our combined risk assessment. In addition, when developing our audit procedures we consider the applicability of any Illustrative Sector Specific Substantive Procedures that are available.* Balance Sheet and Profit Loss LegendBalance Sheet (B/S)E = ExistenceV = ValuationC = CompletenessR&O = Rights & ObligationsP&D = Presentation and DisclosureProfit Loss (P/L)O = OccurrenceM = Measurement C = CompletenessP&D = Presentation and DisclosureRELEVANT ASSERTIONS*B/SP/LIndexSignificant Account and Primary Substantive ProceduresEVCR&OP&DOMCP&DCCash, including Bank Balances1Bank con firmati ons:Obta in a complete list of bank acco unts (debit and credit bala nces) as well as related loa n and similar con tracts.Obta in, at a mini mum, bank con firmati ons for all major depository and disburseme nt acco un ts, and bank acco unts closed duri ng the year and other acco unts as appropriate, based on the n ature of the acco unts (e.g., we may decide not to con firm some imprest bank acco un ts, pass-through bank acco un ts, or non-operati ng bank acco unts with limited activity) to con firm the relati on ship with the bank in cludi ng con ti ngen cies, lie ns, pledges, restricti ons on the clie nt's assets, guara nteed amo unts etc. Docume nt in the workpapers the rati on ale for the selecti on of bank acco unts for con firmati on.XXXXX2Bank rec on ciliati ons:Exami ne the clie nt's bank rec on ciliatio n as of year-e nd, i ncludi ng cash-i n-tra nsit acco unts (e.g., i n subledgers), to verify the proper rec on ciliati on of bank stateme nts and gen eral ledger acco un ts.XXX3Cash cutoff:Test cutoff of cash receipts and cash disburseme nts for tra nsfers betwee n differe nt bank acco unts at the bala nee sheet date.XX4Cash valuati on:XTest appropriate valuati on of cash and cash equivale nts (in cludi ng overdrafts) in foreig n curre ncies.RELEVANT ASSERTIONS*B/SP/LIndexSignificant Account and Primary Substantive ProceduresEVCR&OP&DOMCP&DDMarketable Securities1Verification of existence and ownership:XXVerify the existe nce and own ership of recorded securities through con firmati on or exam in ati on of evide nce of own ership (e.g., stock certificates, bank stateme nts, broker stateme nts).2Detailed confirmation review:XXXXReview confirmation replies for evidence of the existe nce of marketable securities, and of lie ns, pledges or other security in terests in marketable securities.3Market valuati on:In spect market quotati ons or other evide nce of curre nt value of marketable securities, i ncludi ng those in foreig n curre ncies.XX4Valuati on in accorda nce with acco un ti ngXXpolicies:Test that marketable securities are carried in accorda nce with the clie nt's acco un ti ng policies or applicable finan cial reporti ng framework.RELEVANT ASSERTIONS*B/SP/LIndexSignificant Account and PrimaryEVCR&OP&DOMCP&DSubstantive ProceduresEAccounts Receivable trade1Agreeme nt of subledger with gen eralXXledger:Agree receivables subledger to the gen eral ledger con trol acco unt and in vestigate large and unu sual rec on ci。