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新南威尔士大学代写ASSIGNMENT:新加坡注册会计师的背景

新南威尔士大学代写ASSIGNMENT:新加坡注册会计师的背景

我学会了在一家投资控股公司进行审计(ELC成功私人有限公司)。在审核开始时,我准备使用客户的管理帐户,即试算平衡报告。使用前一年的模板作为指南,我把最后的审核数字,去年的数字栏(2009)当年的模板,然后键入当年(2010)的未经审计的数字在数字。我会确保各部门的数字,如现金及现金等价物与资产负债表和利润和损失报告,然后我开始我的审计计划。

我读了前一年的文件,有一个更好的了解客户,并注意到今年的审计的任何悬而未决的问题。然后,我完成规划的形式,如参与风险问卷,独立性问卷调查,实质性决定形式等,以了解客户的业务。参与风险问卷有助于确定风险水平,通过所有权,管理,业务环境,财务和流动性因素等因素,以确定是否我们应该接受/拒绝审计。独立性调查问卷是对公司遵守道德标准的评价,并确保没有对独立性的威胁。实质性确定表格文件的计划重要性的计算,指导所执行的审计程序的程度。它使我们能够提出调整或放弃审计调整的实质性限制的基础上。

在完成了计划表格后,我安排了一个内部计划会议与我的经理。会议强调了任何事项,我必须注意到今年的审计,如投资物业,目前和递延税项,并审查我的规划形式,在同一时间。一旦表格被批准并签署了我的经理,我开始我的审计实地考察,通过以下的审计程序密切在手工审计程序表(地图)的各个部分,如收入等,我得到了分析的收入和检查的转换。之后,我同意分类帐和交叉参考的支持分析的领导计划。我也回顾和记录了客户的收入确认政策。对于收入使用资产的一部分,我进行了租金合理性测试,以测试公司拥有的资产的数量的完整性,并通过申请在租赁合同中的价格总收入。此外,我扫描的期刊,以确定任何重大或不寻常的交易。

新南威尔士大学代写ASSIGNMENT:新加坡注册会计师的背景

I learnt to perform audit for an investment holding company (ELC Success Pte Ltd). At the start of audit, I prepared lead schedule using the clients’ management accounts i.e. trial balance report. Using previous year’s template as a guide, I transferred the final audited figures to the last year figures column (2009) in current year’s template and then keyed in current year (2010) figures under the unaudited figures. I would ensure the figures in the respective sections such as cash and cash equivalents tied to both balance sheet and profit and loss report before I start my audit planning.

I read the previous year’s file to have a better understanding of the client and take note of any outstanding matters for this year’s audit. I then proceeded with the completion of planning forms such as engagement risk questionnaire, independence questionnaire, materiality determination form etc to understand the client’s business. Engagement risk questionnaire helps to identify the risk level through factors like ownership, management, business environment, financial and liquidity considerations to determine if we should accept/reject the audit. Independence questionnaire is an evaluation of the company’s compliance with ethical standards and to ensure that there are no threats to independence. Materiality determination form documents the calculation of planning materiality which guides the extent of the audit procedures performed. It enables us to propose either adjusting or waiver audit adjustments based on the materiality limit.

After completing the planning forms, I arranged for an internal planning meeting with my manager. The meeting highlighted any matters that I had to take note for this year’s audit such as investment property, both current and deferred taxes and to review my planning forms at the same time. Once the forms were approved and signed by my manager, I started my audit fieldwork by following the audit procedures closely in the manual audit programme sheets (MAPS) on the various sections like revenue etc. I obtained the analysis of revenue and checked the casts. After which, I agree to the ledger and cross reference the supporting analysis to the lead schedule. I also reviewed and documented the client’s revenue recognition policy. For the section on revenue from the use of assets, I performed rental reasonableness test to test the completeness for the quantity of units of assets owned by the company and checked the total revenue by applying the rates in the rental contract. In addition, I scanned the journals to identify any major or unusual transactions.

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