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Audit Program Cash and Bank Balances
Audit Program Cash and Bank Balances
Audit Program
(i) Cash and bank balances
Client:
Period:
Subject:
WP Ref.:
Prepared
by:
Date:
Reviewed
by
Date
Account balances:
Cash in hand
Amount in Rs.
Classes of transactions:
S.
No.
Audit Objectives
Assertions
Risk Assessment
IR
1.
2.
3.
4.
5.
CR
ROSM
S.
No.
Audit Procedures
RVU
Objective
Test of Controls
1.
2.
3.
4.
5.
6.
Done by
W. P. Ref.
S.
No.
Audit Procedures
Objective
7.
8.
N/A
Analytical Procedures
1.
2.
Test of Details
1.
2.
3.
4.
All
deposit
made
should
be
ER
CEA
Done by
W. P. Ref.
S.
No.
Audit Procedures
Objective
5.
6.
7.
8.
9.
10.
N/A
Done by
W. P. Ref.