Professional Documents
Culture Documents
Audit Plan For Cash
Audit Plan For Cash
Prepared by:
(i) Cash and bank
balances Date:
Reviewed by
Date
Client:
Period:
Amount in
Rs.
Account balances:
Cash in hand
Cash at bank- Current
- PLS
Classes of transactions:
IR CR ROSM
Test of Controls
Remain skeptical
during performing test of
design and test of
effective operation
Analytical Procedures
Test of Details
S. Audit Procedures Objective Done W. P.
No. by Ref.
2. Circularize direct ER
confirmations to all banks.
No long outstanding
item should remain
unfollowed,
No revenue nature
item should be appearing
No long outstanding
cheques of significant
amount are unpresented;
if so then check their
payment voucher and
ensure that no
discrepancy is
involved.