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Audit training case
1. 10 year 10 month, the company falsely reported the salary 1820 yuan, and the cashier took it as his own.

This matter is not important. 1820/40,000,000 = 0.00455%, which is too small to be significant.

In the audit implementation stage, auditors can obtain relevant evidence, issue management recommendations, report the problems existing in relevant internal controls to the management, and put forward suggestions and measures. There is no need for adjustment and disclosure in the reporting stage. However, you can communicate with the management on this internal control issue, and you can discuss with the management the adjustment plan and steps made on this internal control issue.

2.165438+1October 15. The company received a business consulting fee of 3,850 yuan, which was included in the small treasury.

This single thing is not important. 3 850/8 000 000 = 0.048 1.25%, which is not significant.

But the nature of this matter is more important. Auditors should pay attention to increasing audit procedures in the audit implementation stage, collect relevant evidence, see if there are similar income items included in the small treasury, and make summary statistics. If the quantity is large, it must be adjusted. If the auditee refuses to adjust, if the amount is large, the auditor intends to issue a qualified audit report.

Similarly, auditors can issue management suggestions on this matter at the audit implementation stage and discuss with the management to strengthen internal control measures.

3. The inventory in the balance sheet is undervalued by RMB 6,543,800+0.6 million for unknown reasons.

This event constitutes a major event, which has exceeded its importance level to the inventory of balance sheet items.

In the audit implementation stage, auditors should increase audit procedures to check whether there are off-balance-sheet accounts, and obtain reasonable and appropriate audit evidence by asking management and related business personnel, on-site observation, inventory taking, obtaining evidence, seeking expert help, etc., form audit conclusions, make adjustment entries, and require the audited unit to make adjustments.

If the auditee refuses to adjust, the auditor will issue a qualified audit report at the reporting stage.