Please enable JavaScript.

Coggle requires JavaScript to display documents.

Inventory (accuracy, Valuation & allocation (nếu có written down? (với…

- - - - method of costs
        
        FIFO/AVCO có đc tính đúng ko
        
        recalculate
        
        tính có consistent với năm ngoái ko
        
        historical costs có hợp lý không? (vd carriage outwards k đc tính vào)
        
        materials? ==invoices/price lists
        
        labour == wage records
        
        standard costing
        
        recalculate
        
        costs == production costs
    - - reliability?
        
        valuer?
        
        FV xác định đc không? costs to sell xác định đúng ko?
      - có đc đánh giá hàng kì không?
      - sau kì có bị suy giảm không?
        
        inspect post YE sales invoice for finished goods to assess NRV
    - - Quantity
      - Stage of completion
        
        agree %completion recorded at inv count to final inv records
  - - - review aged inv reports & discuss allowance
- - - - prior year's arrangement
      - instructions
      - key factors?
        
        risk?
        
        material items?
        
        location?
      - plan procedures
        
        need for an expert
        
        high value items
        
        inv held by third party
    - - employees có follow instructions ko?
      - internal control hiệu quả ko
        
        test control
      - procedures for identify damage, obsolete and slow-moving
      - inv held by third parties
        
        separate ko
      - overall judgements on reasonableness
        
        level of inv
        
        value of inv
    - - inv sheets
    - - count records included in final inv sheets?
      - continuous inv records adjusted to physically counted? differences investigated?
      - confirm cutoff
      - how third parties reply about inv held by or for them?
    - - họ count có đúng kko?
      - kq có reasonable ko?
        
        check internal control của họ
        
        obtain other auditor's report
      - inv pledged as collateral?
        
        cf from other parties