APPENDIX 10.1: SUBSTANTIVE AUDIT PROGRAMME FOR PRODUCTION WAGES: TROSTON PLC

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1 Appendix 10.1: substantive audit programme for production wages: Troston pc 389 APPENDIX 10.1: SUBSTANTIVE AUDIT PROGRAMME FOR PRODUCTION WAGES: TROSTON PLC The detaied audit programme production wages of Troston pc set out on pages 390 and 391 but you may note the foowing genera points: Genera point This programme incorporates tests of detai, but we draw your attention to the foowing paragraph A7 of ISA 520 Anaytica procedures: In some cases, even an unsophisticated predictive mode may be effective as an anaytica procedure. For exampe, where an entity has a known number of empoyees at fixed rates of pay throughout the period, it may be possibe for the auditor to use this data to estimate the tota payro costs for the period with a high degree of accuracy, thereby providing audit evidence for a significant item in the financia statements and reducing the need to perform tests of detais on the payro. The use of widey recognized trade ratios (such as profit margins for different types of retai entities) can often be used effectivey in substantive anaytica procedures to provide evidence to support the reasonabeness of recorded amounts. Directiona tests that shoud be incorporated into the audit programme are principay as foows: Tests to ensure there is no overstatement of gross wages. Tests to ensure there is no understatement of deductions from wages. The auditor checks both cacuations of gross wages and deductions to confirm that the gross wage cost (incuding any empoyer s share of Nationa Insurance contributions) has been propery cacuated and distributed to wage earners, tax authorities, Socia Security Offices and so on. In drawing up appropriate audit programmes for production wages for Troston pc, we wi make assumptions about the size of sampe and the basis of seection in carrying out substantive tests. We sha discuss sampe size and basis of seection in Chapter 11. Programme objectives shoud be ceary stated. Suitabe objectives for a production wages programme woud be to determine: That the financia accounting and costing records contain an accurate, compete and vaid record of production wages, incuding proper aocation within the costing system to revenue expense, non-current assets and inventories. That the money paid out by the company for production wages and reated costs and described as such in the financia accounting and costing records reached the persons for whom it was intended. That the wages paid have been made for services performed for the benefit of the company. The detaied programme for production wages of Troston pc is set out in Figure Read carefuy through the audit programme and the expanatory notes, noting that they are designed to meet the objectives we set out above and are taior-made to the company. The programme shown in Figure 10.4 is designed to give you a favour of the kind of work carried out and is not necessariy compete. You shoud note in particuar the foowing matters: (a) The programme incudes programme objectives, as it is important for auditors to be constanty aware of what they wish to achieve. Having set objectives, prepared the audit programme and carried out tests of detais in accordance with the programme, the auditor shoud be abe to form concusions about the accuracy, competeness and reiabiity of the accounting records (stage 12 of the audit process shown in Figure 6.3 on page 230). (b) The auditor s approach is dependent on the sophistication of the computer system in pace.

2 390 Substantive testing, computer-assisted audit techniques and audit programmes FIGURE 10.4 Audit programme for substantive tests of production wages (Troston pc) Troston pc Year ended 31 December 2010 Objectives are to determine: That the money paid out by the company for production wages and reated costs and described as such in the financia accounting and costing records reached the persons for whom it was intended. That the wages paid have been in return for services performed for the benefit of the company. That the financia accounting and costing records contain an accurate, compete and vaid record of production wages, incuding proper aocation within the costing system to revenue expense, fixed assets and stocks. Goba tests Done by/ref 1. Summarize the abour costs for production wages by reference to departmenta reports in terms of number of empoyees and amount for the year to date, the corresponding period ast year and tota for the whoe of ast year, the abour costs to be anaysed as to grades of staff, amounts paid on a time basis and amounts paid for bonus, and incidenta costs such as empoyer s socia security contributions. 2. Review the above information and obtain expanations from management on trends and changes, where systems work has not provided the required insights. 3. Obtain summaries of production reports from the production contro department and estimate tota production wage costs on the basis of known abour content of production cost and compare that estimate with tota of actua production wages to date. 4. Estimate production bonus on the basis of norma production quantities and actua production quantities and bonus agreement, and compare with actua production bonus to date. 5. Appy known wage percentage increases to corresponding period basic production wages tota and compare to the same period in this year, after adjusting for known changes in numbers. 6. Review the abour costs for seected products appearing in the costing records and enquire into any significant changes in costs as compared with previous periods this year and ast. Review the company s variance anayses in conjunction with this work. Tests of detai (a) Seect four weeky payros in the period to date on a random basis and check the gross amounts to the wages contro account and the genera edger expense account. Check the net totas to the cash book entry. (b) Confirm that the seected payros have been signed by the two wages and saaries personne and by the chief accountant. (c) Scrutinize the genera edger accounts containing entries emanating from the payro (checked in (a) above) and enquire into any postings of an unusua nature, particuary those originating in the payro. (d) Seect two of the payros on a random basis and using audit software (CAAT 1) recreate the foowing istings: i) new staff ii) eavers iii) hours ess than 40 iv) overtime hours v) overtime over ten hours vi) recorded production hours and tota possibe payro hours and shortfa vii) bonus cacuation and reconciiation to production report. CAAT 1 to incude producing reports of new or dismissed/resigning empoyees for comparison with supporting documentation, and comparing date of entry on payro with date of appointment or eaving (using data on separate fies).

3 Appendix 10.1: substantive audit programme for production wages: Troston pc 391 FIGURE 10.4 (Continued) (e) For the two payros check the casts and crosscasts and reconcie to recorded times using audit software (CAAT 2). (f) For the two payros check the mathematica accuracy of deductions using audit software (CAAT 3). (g) For seected empoyees (20) check names to tax cards and socia security documentation. (h) For the seected empoyees check hours worked per the payro to recorded times isting. (Note: This work shoud be backed up by proving the vaidity of the encoded cock cards of the seected empoyees hed by them.) (i) Check istings (d) i) and ii) to the personne master fie hard copy. Back up this by checking the master fie to the hard copy on a random basis, and for the seected empoyees check to empoyee contracts, and wage and bonus rates, ensuring that these are propery authorized. (j) Check istings (d) iii) to vii) to overtime authorization forms and production reports and reated BETs, checking that OAFs have been approved by the head of PCD and that BETs bear the signatures of group heads, empoyees and inspector. (Obtain specimen signatures for the purpose of this work.) Check sequence of the BETs. (Note: It may be possibe to use audit software to test the reconciiations to the production reports and costing records generay.) (k) Review the accounting records for deductions in the genera edger and check: i) That the detais agree with returns submitted to the departments and bodies entited to the deductions. ii) That payments appear to be on a timey basis. iii) That reconciiations are reguary made between returns and the reevant accounting records. ) For the seected empoyees, check to copies of the bank transfer forms and to entries in the cash book and bank statements. (c) Regarding goba tests, we have assumed that the auditors woud prepare statistica information but, if this information is avaiabe in the company s computerized information system, they might downoad it to their PC and review it there. Troston produces a isting of recorded production hours and these coud be used for reconciiation purposes. We assume that the company keeps a information in computer fies, incuding back-up, so that the auditor might be abe to use computer software to interrogate these fies. We have incorporated into the programme a number of steps using the computer for seection and comparison. (d) The programme refers to documents and records in existence in the company (for instance, batch/equipment tickets) and refects the processing system in use, indicating that it has been taior-made to the organization. (e) Regarding eve of testing, you may have asked how we decided to make our seection of payros and empoyees. In Chapter 11 we discuss statistica samping in detai but note at this stage that the important matters to be taken into account when seecting transactions or baances for detaied testing are: Designing the sampe, incuding its size, to meet your desired objectives. Seecting the sampe which items are to be tested individuay. Examining the sampe testing, for instance, for accuracy. Sampe evauation forming concusions about the popuation based on the sampe. (f) Many firms of auditors do not regard the wages and saaries area as high risk in itsef. However, production cost and its reation to inventory appearing in the financia statements may we be high risk and the auditor wi normay wish to be sure that abour costs have been propery determined. (g) Note in particuar that the system is the one in operation at the present time and not the system that may be in existence in the future because of any recommendations the auditor may care to make.

4 392 Substantive testing, computer-assisted audit techniques and audit programmes Note at this juncture that accounting records form the basis for the preparation of the accounts upon which the auditor is reporting so forming concusions on their acceptabiity is vita. The audit concusions foowing substantive procedures must be based on good evidence recorded in the working fies. It is norma practice for auditors to prepare audit depth test schedues for this purpose and we set out an exampe for Troston pc production wages in Figure This kind of schedue woud be typicay prepared using a spreadsheet. APPENDIX 10.2: SUBSTANTIVE AUDIT PROGRAMME FOR CASH/BANK: COUNTY HOTEL LIMITED We set out beow a number of detaied audit programme steps that woud be suitabe for some aspects of the audit of cash/bank transactions in the County Hote Limited. We wi first direct our attention to the proper recording of income and expense as contro over cash received and cash paid is best achieved by accurate and compete recording of such income and expense. We sha consider the programme steps to test that cash as an asset is being propery safeguarded. You shoud refer to Case study 5.4: County Hote Ltd, to hep you understand our suggested steps. Compete and accurate recording Accommodation income This income wi be coected in cash immediatey or be charged to a customer s account for subsequent coection. The contro procedures to ensure accurate and compete recording of accommodation income are an important eement in the contro of cash. You wi agree that the easiest way to misappropriate cash wi be not to record it in the first pace. The particuar probem for the auditor (and management) in reation to accommodation income is the variety of rates and the fact that rooms may be et at rates other than the standard. Programme step. Review the accommodation income work programme and confirm that our work has enabed us to concude that such income is genuine and fuy and accuratey recorded. FIGURE 10.5 Audit depth test: production wages (Troston pc) Empoyees Rates basic OT Hrs Bonus Gross Tax NIC Trade union Deduc tion Net Personne records Hanwe ü < 59 a a a g 4.00 > > b b b 3 W ü Hassan ü < 41 a a a g 4.00 > > b b b 10 R ü Sykes ü < 38 a a a g 4.00 > > b b b 25 E ü Popat ü < 25 a a a g 4.00 > > b b b 31 A ü Neson ü < 24 a a a > > b b b 48 A ü Tax cards NIC records Payro no. ü Checked to pay agreements Checked to recorded hours ist and OAFs < Checked to bonus agreement and BETs a Checked cacuations g Checked to personne fies (agreement to have TU dues deducted from saary) > Checked crosscasts b Checked to records indicated

5 Appendix 10.2: Substantive audit programme for cash/bank: County Hote Limited 393 The audit programme in the accommodation income section shoud incude the foowing steps (assuming that you have aready concuded that the accounting and interna contro systems are adequate: Review accommodation income for the year to date and the corresponding period ast year and enquire into any significant changes in tota income and room usage. Using management information and statistics, discuss with management the reasons for the changes (in particuar the drop in room usage from 76 per cent in 2009 to 74 per cent in 2010). Enquire into correation between restaurant income and accommodation income. Trace reception record detais to accommodation records, incuding copy invoices, invoice register and housekeeping records. Seect 30 entries at random from the housekeeping records of room usage and check to reception record register and accommodation income records. Note that apart from these audit programme tests, forming part of other audit programmes, when performing a cash audit programme, the auditor wi normay test from the bank documentation backward to the source documentation. For instance, a payment to a suppier of amb or beef for the kitchen wi be traced back to invoices, goods received notes, orders, etc. In other words, the auditor wi choose to approach transactions from the point of view of the movement on the bank account and wi attempt to verify that a movements seected (receipts and payments) are propery supported. This is because the auditor at this point wishes to verify the vaidity of recorded cash transactions. Proper safeguarding of cash Proper recording of the transactions forming the basis for cash payment and receipt is a prerequisite of cash contro, athough it is not sufficient in itsef. The auditor aso tests to ensure that payment is made to the right individuas and that receivabes are, in fact, received. For this reason the foowing tests shoud be carried out: Review cash receipt and payment records for unusua items and enquire into them. For instance, the auditor of the County Hote Ltd shoud pay particuar attention to payments made on account or finay to the buiding firm carrying out the bathroom conversions. Compare totas of cash coected at the various cash points in the hote reception, restaurant, bars, etc. with the amounts recorded in the bank paying-in book and bank statement. Enquire into any discrepancy. In the Horton Ltd exampe in Chapter 7, the company required a cash received to be deposited in the bank. This is a very usefu genera rue for cash contro: a monies received shoud be banked intact, and is particuary important where coins and banknotes are received. They shoud not be used to pay expenses or costs merey because it seems easier to do so, as this wi make reconciiation between monies received and cash banked more difficut. Test the accuracy of individua cash receipts as recorded (for instance, receipts from customers for a wedding reception hed in the hote) by checking remittance advices, paying-in sips and posting to the customer s account. The auditor woud in this instance be testing that no teeming and ading was occurring. Note that this kind of test may be performed on a surprise visit basis, the auditor checking cash receipts before they have been banked, enabing names on cheques received to be compared with the customer s account. Banks no onger return cheques to customers but on occasion auditors may wish to obtain seected canceed cheques for audit purposes. This woud normay be at the request of the cient.

6 394 Substantive testing, computer-assisted audit techniques and audit programmes The canceed cheques shoud be tested as foows: (a) Check signatures on the cheques to ist of authorized cheque signatories. (This woud highight any apparenty unauthorized signing of cheques.) (b) Compare payees, amounts and dates to the cash book and creditors edger entries and other supporting documentation. The next two audit tests are typica year-end verification tests but may be performed at interim examinations as part of the programme for checking the record and safeguarding of cash is satisfactory: Such tests are outined in some detai in Chapters 12 and 13. (a) Cash counts: in the County Hote exampe, in view of the arge number of cash points, it woud be necessary to arrange for sufficient audit firm staff to visit the hote at the same time so that no transfers can be made between cash points to hide deficiencies. It is usua for such cash counts to be carried out on a surprise basis, having identified a cash items under the contro of various custodians. Matters to which the auditor shoud pay particuar attention are: (i) Comparison of counted cash with the record of cash baances. (ii) Count to be carried out in the presence of the custodian of the cash, a written record of the count detais and that no other funds are hed to be signed by the custodian at the cose of the count. (iii) Check that cash hed temporariy prior to deposit in the bank is deposited in the bank intact. (iv) Check that petty cash baances hed are reasonabe, review the petty cash book and ascertain that a responsibe officia checks that receipts and payments appear reasonabe. We have aready noted that many auditors do not observe petty cash counts because they are not materia in the context of the financia statements. However, where arge quantities of cheques and bank notes have been received from customers, it may be a usefu step to count and compare with the records of income received. (b) Confirmation from the bank of baance on hand and such matters as overdraft imit, accounts opened and cosed in the year, guarantees by and for third parties, security for overdraft and so on. In this section we have covered some major matters that shoud be incuded in a cash audit programme during the interim examination. The main matter to emphasize is that the programme shoud be specificay designed to meet the programme objectives determined by the auditor before the detaied work commences. Set out beow is a suggested audit concusion for cash and cash transactions. On the basis of the work performed on cash baances and handing as set out in the cash audit programme on working paper C100, as supported by working papers C101 to C131, I can concude that, within reasonabe imits; (i) a cash which the County Hote shoud receive, has been received and safeguarded; (ii) payments are ony made on the instructions of authorized officias of the company as the resut of proper documentation produced by the accounting system; and (iii) that the accounting records can be reied upon to give a true record of the cash baances and transactions. Note that the audit programme was prepared on the basis of scope decisions recorded in working paper C10, supported by systems notes in the permanent audit fies (section C).

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