Cash and Cash Equivalents ReviewerFull description
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Deskripsi lengkap
atm
Description complète
A%1 CH
MARKRICH SPORTSWORLD, INC. AUDIT PROGRAM CASH December 31, 19x2 B
Re!.
Rem"r#$
A-2, 3,
1. Review and evaluate evaluate internal internal control control for cash. C 4 2. Trace Trace sample sample transactions transactions through through the cash records. C $1-%11 3. Conf Confirm irm all bank account accountss by using the standar standard d bank bank C $&% * confirmation forms. 4. Reu Reues estt cuto cutofff bank bank stat statem emen ents ts appr appro! o!im imat atel ely y two two $"% ( weeks after end of fiscal year. C $"% ( ". #bta #btain in or prepar preparee year year$en $end d reconc reconcil iliat iatio ion n of all all bank bank accounts% investigate all reconciling items% and trace to appropriate accounts. &. 'or selected selected test transacti transactions% ons% review review cash records records%% foot% and trace all postings to appropriate accounts. (. )chedul )chedulee and investig investigate ate all inter$ban inter$bank k transfe transfers rs for one week before and after fiscal year$end. *. Count all all cash on hand hand and trace trace to appropriate appropriate accounts+ accounts+
The payroll transfer $( C % $"% ( C
cash counts should be coordinated with inspection of all other negotiable items. ,. Review transactions
in
selected
petty
cash
$,
reimbursements+ coordinated review with count of cash funds. 1-. Trace beginning cash balance workpapers. 11. Review all all
to prior year C
disbursements in in e!c e!cess of /" /"--0
subseuent to year end+ coordinated with audit program for accounts payable. 12. 12. sce s cert rtai ain n prope properr prese present ntat atio ion n of cash cash in fina financ ncia iall statements.
