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W-AP - Administration and Selling Expenses
W-AP - Administration and Selling Expenses
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
AUDIT OBJECTIVES
To determine whether:
A.
B.
C.
SUBSTANTIVE PROCEDURES
1. Overall Analytical Review
1.1
1.2
1.3
1.4
1.5
1.6
W/AP
2. Payroll Expense
Page: 1/14
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.14
2.15
2.16
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
3.5
W/AP
Page: 3/14
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
4.3
4.4
4.5
4.6
4.7
W/AP
Page: 4/14
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
5.6
5.7
5.8
6.2
6.3
6.4
6.5
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
6.6
6.7
7.5
7.6
7.7
7.8
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
8. Advertising and Sales Promotion
8.1
8.2
8.3
8.4
8.5
8.6
8.7
8.8
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
9.1
9.2
9.3
9.4
9.5
10. Insurance
10.1
10.2
10.3
10.4
W/AP
Page: 8/14
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
10.5
11.4
W/AP
Page: 9/14
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
12.2
12.3
12.4
12.5
12.6
12.7
W/AP
Page: 10/14
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
13.1
13.2
13.3
13.4
13.5
13.6
13.7
13.8
13.9
13.10
13.11
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
14.2
15.3
15.4
15.5
15.6
15.7
15.8
15.9
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/P
Ref.
Procedures
17. DONATION
17.1
17.2
17.3
17.4
17.5
17.6
W/AP
By
Comments/Explanation
s
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
PROGRAM
W/AP
W/P
Ref.
Procedures
By
Comments/Explanation
s
Management Letter
Prepare management letter points including:
Internal control weaknesses;
Business improvement opportunities;
Legal non-compliance;
Accounting system deficiencies; and
Errors and irregularities not material at the
financial statements level.
Disclosure
Ensure appropriate disclosure have been made in
accordance with the reporting framework and fill
relevant portion of Financial Statement Disclosure
Checklist (FSDCL).
Supervision, review and conclusion
1.
2.
3.
4.
Audit conclusion
Based on the substantive test procedures, I/we performed as outlined above, it is my/our opinion that the audit objectives set forth at
the beginning of this audit program have been achieved, except as follows:
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
____________________________________________________________________________________________________________
Page: 14/14
CLIENT:
AUDIT
_____________________________________
PERIOD:
_____________________________________
SUBJECT:
Est.
Hrs
.
Phase/
Level
Date:____________
PROGRAM
W/P
Ref.
Procedures
______________
Signature
W/AP
___________
Job Incharge
Page: 15/14
By
________
Manager
Comments/Explanation
s
_______
Partner