文档介绍：CHAPTER 10 AUDIT WORKING PAPERS; EXAMINATION OF THE GENERAL RECORDS OBJECTIVES: WHAT ARE WORKING PAPERS AND HOW TO PREPARE THEM? WHAT STEPS CAN WE USE IN EXAMNING THE GENERAL RECORDS? WHEN EXAMNING THE GENERAL RECORDS, WHAT DETAILS MUST WE PAY ATTENTION TO ? TERMS: Adjusting journal entry Administrative working papers Analysis Articles of incorporation Bylaws Corroborating documents Cutoff Journal voucher Lead schedule Minutes book Permanent file Reclassification entry Substantive tests Tick mark Vouch Working papers Working trial balance 10-1 WHAT ARE AUDIT WORKING PAPERS ? 1. ITS FUNCTION a. assigning and coordinating the audit work b. supervising and reviewing the work of assistants c. supporting the report d. complying with the Standards of Field Work e. planning and conducting the next audit 2. ITS NATURE ( confidential ) 3. ITS OWNERSHIP ( owners are auditors) 4. LIABILITY OF AUDITOR AND WORKING PAPERS 5. OTHER OPINION 6. TYPES OF WORKING PAPERS a. audit administrative working papers b. working trial balance c. lead schedules d. adjusting journal entries and reclassification entries e. supporting schedules f. analysis of a ledger account g. reconciliations h. computational working papers i. corroborating documents 7. WHAT ARE PONENTS OF WORKING PAPERS a. the current files b. the permanent files 8. How to prepare working papers? a. to be prepared for each topic b. all documents are recorded and all people sign their names c. to be referenced and cross-referenced to the working trial balance and relevant lead schedule d. indicating the nature of verification work 9. Working papers generated puter 10. Review the working papers ----pay attention to the purposes 10-2 EXAMINATION OF THE GENERAL RECORDS Three categories: nonfinancial records financial records accounting records 1. articles of incorporation and bylaws 2. partnership contract ------- including 7 items 3. corporate minutes book committees of the board procedure for