审计工作底稿编制案例工作底稿－营业、管理费用.xls

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1、上上海海立立信信长长江江会会计计师师事事务务所所有有限限公公司司SHU LUN PAN CERTIFIED ACCOUNTANTS CO， LTD.审审计计程程序序表表被审计单位：_上海BD公司_审核员：_蔡翔_日期：_2006.1.23_索引号：I 6审查项目：_营业费用_ 会计期间：_2005年_复核员：_周文_日期：_2006.1.23_页 次：_一一、审审计计目目标标： 确定产品营业费用的记录是否完整；确定产品营业费用的计算是否正确；确定产品营业费用的披露是否恰当。二二、审审计计程程序序：序号内 容执行情况说明索引号1获取或编制营业费用明细表，复核加计正确，核对与总帐、报表发生额及明细

2、帐合计数是否相符已执行I6-22检查其明细项目的设置是否符合规定的核算内容与范围已执行I6-43将本年度产品营业费用与上年度的营业费用进行比较，分析重大差异的原因已执行I6-34将本年度各个月份的产品营业费用进行比较，如有重大波劝和异常情况应查明原因已执行I6-25复核与累计折旧、应付工资、预提费用等项目的勾稽关系已执行I6-36选择重要或异常的产品营业费用项目，检查其原始凭证是否合法，会计处理是否正确已执行I6-3至I6-77必要时，对营业费用实施截止日测试，检查有无跨期入帐的现象已执行I6-68验明营业费用的披露是否恰当已执行9三三、调调整整事事项项说说明明及及调调整整分分录录：（注：分录

3、请写到二级科目，并注明底稿索引；如篇幅不够，请另加页附后）详见四四、发发生生额额：上年发生额本年发生额上年审定数（或未审数）本期审定数未审数本期审定数42,155,835.5342,155,835.5345,977,137.4047,034,937.40五五、审审计计结结论论： 1、本科目经审计后无调整事项，发生额可以确认： 2、本科目经审计调整后，审定数可以确认： 3、因_原因，本科目发生额不能确认：营营业业费费用用审审定定表表 2005年度 索引号:I6-1被审计单位:上海BD公司页 次:项目审前查验调整数调整审定金额金额索引借贷索引业务招待费1,106,016.071,106,016.0

4、7差旅费432,360.22432,360.22广告费444,020.421,600,000.00I6-62,044,020.42运杂费6,814,293.276,814,293.27装卸费5,155,841.535,155,841.53仓储保管费436,174.44436,174.44检验费1,067,529.431,067,529.43配额-佣金20,627,420.96800,000.00I6-419,827,420.96工资9,893,481.069,893,481.06品牌使用费257,800.00I6-5257,800.00合计45,977,137.401,857,800.0080

5、0,000.0047,034,937.40审计说明:1、 明细合计与总帐、报表数一致（） 不一致（）. 2.需纳税调整的事项: 非正规的佣金1,405,000.00 审核员:蔡翔日期:2005.1.22复核员:周文日期:2005.1.23营营业业费费用用明明细细项项目目分分月月发发生生汇汇总总表表被审计单位：上海BD公司2005年度索引号:I6-2页次:被审计单位提供 序号项 目1月2月3月4月5月6月7月8月9月10月11月12月累计1业务招待费94,859.2296,653.36120,902.3092,163.0273,050.0652,980.1064,690.8287,559.171

6、39,709.0590,411.7488,145.73104,891.501,106,016.072差旅费28,226.2029,698.1734,259.8056,064.3025,919.0330,903.7020,391.7353,614.0742,387.0731,197.9936,989.8442,708.32432,360.223广告费20,172.4556,470.0018,788.0020,956.0047,980.0046,509.0097,466.0025,428.0020,590.0020,590.0065,598.003,472.97444,020.424运杂费626,

7、716.52252,245.93449,706.84394,569.69516,691.98726,660.50741,194.66724,092.77641,445.44340,950.86565,541.22834,476.866,814,293.275装卸费527,762.50206,573.94246,028.03347,714.68498,896.42515,762.48496,677.08517,054.36456,513.75318,298.07473,802.06550,758.165,155,841.536仓储保管费627.003,895.8011,185.20426.001

8、,045.0023,010.001,306.004,708.00410.005,223.002,242.66382,095.78436,174.447检验费85,810.9424,022.90124,807.00108,266.36105,781.2892,958.8693,040.6889,346.10113,335.90131,092.4167,072.2031,994.801,067,529.438配额9佣金1,655,568.641,390,995.831,887,734.261,600,983.681,520,095.101,629,346.521,207,329.082,300,9

9、83.271,539,238.401,720,380.581,523,784.832,650,980.7720,627,420.9610 工资820,763.50756,680.53900,476.82778,342.18750,320.43811,808.46747,903.21989,043.33763,089.40812,640.42754,070.361,008,342.429,893,481.0611 品牌使用费合计3,860,506.972,817,236.463,793,888.253,399,485.913,539,779.303,929,939.623,469,999.264

10、,791,829.073,716,719.013,470,785.073,577,246.905,609,721.5845,977,137.40资料提供人：万树审核员：蔡翔日期：2006.1.21复核员：周文日期：2006.1.28审计说明： 1、12月份发生仓储保管费金额很大，经询问财务人员，并测试大额发生额的记账凭证，是由于年末统一结算所致，情况正常。（索引：I6-7） 2、佣金支出占营业费用的比例很大，将实施重点查验程序。（索引：I6-4）营营业业费费用用年年度度比比较较表表2005年度索引号:I6-3被审计单位：上海BD公司页 次:项 目本年累计上年累计差 异差异原因分析及查验索引发生

11、数占累计数比例发生数占累计数比例金额所占比例业务招待费1,106,016.072.41%1,481,756.073.51%-375,740.00-25.36% 索引号：I7-5差旅费432,360.220.94%799,865.231.90%-367,505.01-45.95% 去年有约30万元应计入管理费用广告费444,020.420.97%332,302.520.79%111,717.9033.62% 索引号：I6-6运杂费6,814,293.2714.82%5,580,795.6313.24%1,233,497.6422.10% 索引号：I6-7装卸费5,155,841.5311.21%

12、4,808,434.6511.41%347,406.887.22% 索引号：I6-7仓储保管费436,174.440.95%598,028.501.42%-161,854.06-27.06% 索引号：I6-7检验费1,067,529.432.32%977,726.662.32%89,802.779.18% 新增测试仪器与工具配额1,887,495.374.48%-1,887,495.37-100.00% 今年配额取消佣金20,627,420.9644.86%16,192,525.4538.41%4,434,895.5127.39% 索引号：I6-4工资9,893,481.0621.52%9,2

13、45,088.5222.06%648,392.547.01% 与F63核对一致品牌使用费251,816.930.46%-251,816.93-100.00% 索引号：I6-5合计45,977,137.40100.00%42,155,835.53100.00%3,821,301.879.06%审核员：蔡翔日期：2006.1.21复核员：周文日期：2006.1.28上上海海立立信信长长江江会会计计师师事事务务所所有有限限公公司司SHU LUN PAN CERTIFIED ACCOUNTANTS CO， LTD.审审计计程程序序表表被审计单位：_上海BD公司_审核员：_蔡翔_日期：_2006.1.2

14、3_索引号：I 7审查项目：_管理费用_ 会计期间：_2005年_复核员：_周文_日期：_2006.1.23_页 次：_一一、审审计计目目标标： 确定管理费用的记录是否完整；确定管理费用的计算是否正确；确定管理费用的披露是否恰当。二二、审审计计程程序序：序号内 容执行情况说明索引号1获取或编制管理费用明细表，复核加计正确并核对与总帐、报表发生额及明细帐合计数是否相符已执行I7-22检查明细项目的设置是否符合规定的核算内容与范围已执行I7-43将本年度管理费用与上年度的管理费用进行比较，本年度各个月份的管理费用进行比较，如有重大波动和异常情况应查明原因已执行I7-34选择管理费用项目中数额大的或

15、与上期相比变动异常的项目，检查其原始凭证是否合法，审批手续、权限是否合规，会计处理是否正确已执行I7-4至I7-95将其中工资、福利费、折旧及各种摊销、减值准备等项目与有关帐户的贷方发生额进行交叉复核，并作出相应记录已执行I7-36审阅下期期初明细帐，对管理费用实施截止日测试，检查有无跨期入帐的现象已执行I7-97验明管理费用的披露是否恰当已执行8三三、调调整整事事项项说说明明及及调调整整分分录录：（注：分录请写到二级科目，并注明底稿索引；如篇幅不够，请另加页附后）详见四四、发发生生额额：上年发生额本年发生额上年审定数（或未审数）本期审定数未审数本期审定数23,538,746.6423,538

16、,746.6430,356,945.8630,445,945.86五五、审审计计结结论论： 1、本科目经审计后无调整事项，发生额可以确认： 2、本科目经审计调整后，审定数可以确认： 3、因_原因，本科目发生额不能确认：管管理理费费用用审审定定表表 2005年度 索引号:I7-1被审计单位:上海BD公司页 次:项目审前查验调整数调整审定金额金额索引借贷索引业务招待费575,909.53575,909.53办公费472,309.82400,000.00I7-8872,309.82差旅费719,969.00719,969.00低值易耗品摊销112,938.82112,938.82修理费252,879

17、.66252,879.66咨询费234,800.00200,000.00I7-634,800.00返聘人员工资津贴1,069,125.851,069,125.85工资12,559,841.1312,559,841.13职工福利费1,959,977.761,959,977.76工会经费466,661.37466,661.37职工教育经费349,996.03349,996.03劳动保护费121,260.00121,260.00养老保险2,511,968.232,511,968.23失业保险121,538.40121,538.40公积金493,214.22493,214.22工伤、生育保险60,77

18、0.4060,770.40折旧1,068,970.131,068,970.13车船使用费3,580.003,580.00其他1,253,534.00155,000.00I7-41,098,534.00展览费221,544.50221,544.50坏帐准备5,276,070.235,276,070.23存货跌价准备-162,170.03-162,170.03河道费1,359.401,359.40董事会费610,897.41156,000.00I7-7454,897.41上级公司管理费200,000.00I7-6200,000.00合计30,356,945.86600,000.00511,000.

19、0030,445,945.86审计说明:1、 明细合计与总帐、报表数一致（） 不一致（）. 2.需纳税调整的事项 (1)业务招待费509,643.66 (2)上级公司管理费200,000.00 (3)董事工薪费用360,000.00 (4)_审核员:蔡翔日期:2005.1.22复核员:周文日期:2005.1.23管管理理费费用用明明细细项项目目分分月月发发生生汇汇总总表表2005年度索引号:I7-2被审计单位：上海BD公司页次:被审计单位提供 序号项 目1月2月3月4月5月6月7月8月9月10月11月12月累计1 业务招待费85,923.0076,590.2017,524.0027,734.8

20、816,193.2022,440.909,561.0098,942.6019,649.9531,892.5018,358.15151,099.15575,909.532 办公费72,143.8383,124.7856,724.4988,504.4388,027.6044,461.97115,386.7768,473.7049,532.1569,483.5095,268.89-358,822.29472,309.823 差旅费44,670.1344,497.1436,062.1854,246.0867,857.0646,753.1841,570.0861,801.8554,347.6461,90

21、3.59106,175.59100,084.48719,969.004 低值易耗品摊销9,809.467,806.7410,253.909,897.039,988.0613,875.988,076.099,800.0010,802.329,991.986,502.986,134.28112,938.825 修理费44,588.002,463.0038,684.608,534.503,589.408,844.3055,962.302,400.606,880.1010,294.792,928.3067,709.77252,879.666 咨询费4,800.00200,000.0015,000.00

22、15,000.00234,800.007 返聘人员工资津贴255,707.3037,626.90197,823.0047,221.2740,768.1348,325.20107,045.4092,581.8053,357.0151,153.6748,489.0189,027.161,069,125.858 工资3,743,151.54379,199.68610,902.38573,266.01539,475.83507,459.17850,594.711,685,591.28505,556.51543,454.88509,252.232,111,936.9112,559,841.139 职工福

23、利费540,841.2269,887.96102,326.3397,057.2492,326.6287,844.28135,883.26252,782.7887,577.9193,190.4288,095.17312,164.571,959,977.7610 工会经费92,263.0324,983.9929,688.7828,965.9028,289.0527,949.6534,411.6751,111.0927,511.8628,612.4527,685.0865,188.82466,661.3711 职工教育经费96,578.7912,479.9918,272.5617,331.6516,

24、486.9015,686.4824,264.8745,139.7815,638.9116,641.1515,731.2855,743.67349,996.0312 劳动保护费31,800.0035,840.001,280.0052,340.00121,260.0013 养老保险203,645.00192,247.50191,202.88192,219.09206,281.80206,488.09202,964.43202,964.30208,425.70204,535.30206,401.43294,592.712,511,968.2314 失业保险9,422.309,295.309,200.

25、209,292.8010,571.1010,589.9010,269.5010,269.5010,766.0010,412.4010,582.0010,867.40121,538.4015 公积金32,538.0032,205.0031,935.0032,663.0032,249.0032,125.0035,945.0037,676.0038,442.0036,442.0074,593.0076,401.22493,214.2216 工伤、生育保险4,711.204,647.804,600.204,646.405,285.605,295.005,134.805,134.805,383.005,

26、206.205,291.005,434.4060,770.4017 折旧185,038.9985,108.1468,063.2561,915.9991,041.5879,234.7790,665.1877,287.93117,462.3277,388.4973,722.1262,041.371,068,970.1318 车船使用费3,580.003,580.0019 其他43,258.0068,258.00347,292.6475,960.18228,512.2457,918.4958,282.24157,093.5458,218.5852,998.7243,392.8862,348.491,

27、253,534.0020 展览费867.5089,427.00131,250.00221,544.5021 坏帐准备424,069.57406,612.44-6,433.413,224,553.521,227,268.115,276,070.2322 存货跌价准备-1,655,648.40-171,190.101,653,123.7511,544.72-162,170.0323 河道费113.671,245.731,359.4024 董事会费30,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,000.0030,00

28、0.0030,000.0030,000.00280,897.41610,897.41合计5,494,289.791,165,222.12800,777.561,360,323.951,506,943.171,495,828.371,851,857.302,979,758.553,133,412.301,333,602.044,587,022.634,647,908.0830,356,945.86资料提供人：万树审核员：蔡翔日期：2006.1.21复核员：周文日期：2006.1.28说明：12月份的办公费出现较大额的负数，将实施重点查验程序。管管理理费费用用年年度度比比较较表表2005年度索引号

29、:I7-3被审计单位：上海BD公司页 次:项 目本年累计上年累计差 异差异原因分析及查验索引发生数占累计数比例发生数占累计数比例金 额所占比例业务招待费575,909.531.90%341,878.311.45%234,031.2268.45% 索引号：I7-5办公费472,309.821.56%313,986.581.33%158,323.2450.42% 索引号：I7-8差旅费719,969.002.37%243,262.881.03%476,706.12195.96% 去年有约30万元计入营业费用低值易耗品摊销112,938.820.37%70,645.000.30%42,293.825

30、9.87%修理费252,879.660.83%189,090.700.80%63,788.9633.73%咨询费234,800.000.77%9,600.000.04%225,200.002345.83% 索引号：I7-6返聘人员工资津贴1,069,125.853.52%904,543.203.84%164,582.6518.20%工资12,559,841.1341.37% 14,499,351.6061.60%-1,939,510.47-13.38% 与F63核对一致职工福利费1,959,977.766.46%2,029,909.228.62%-69,931.46-3.45% 与F73核对一

31、致工会经费466,661.371.54%289,987.021.23%176,674.3560.92% 与F114核对一致职工教育经费349,996.031.15%362,483.781.54%-12,487.75-3.45% 与F114核对一致劳动保护费121,260.000.40%123,282.000.52%-2,022.00-1.64%养老保险2,511,968.238.27%1,320,386.505.61%1,191,581.7390.24% 与F114核对一致失业保险121,538.400.40%118,188.900.50%3,349.502.83% 与F114核对一致公积金4

32、93,214.221.62%395,345.001.68%97,869.2224.76% 与F114核对一致工伤、生育保险60,770.400.20%24,964.800.11%35,805.60143.42%折旧1,068,970.133.52%230,177.200.98%838,792.93364.41% 与C23核对一致车船使用费3,580.000.01%3,580.00其他1,253,534.004.13%-220,653.43-0.94%1,474,187.43-668.10% 索引号：I7-4-1I7-4-2展览费221,544.500.73%119,953.000.51%101

33、,591.5084.69%坏帐准备5,276,070.2317.38%19,502.520.08%5,256,567.71 26953.27%今年个别认定计提坏帐准备520万 与A93核对一致存货跌价准备-162,170.03-0.53%1,890,936.518.03%-2,053,106.54-108.58%冲回上年计提商品跌价准备170万 与A133核对一致河道费1,359.400.00%2,598.420.01%-1,239.02-47.68%董事会费610,897.412.01%7,510.000.03%603,387.418034.45% 索引号：I7-7251,816.931.07%-251,816.93-100.00% 索引号：I7-5合计30,356,945.86100% 23,538,746.64100.00%6,818,199.2228.97%审核员：蔡翔日期：2006.1.21复核员：周文日期：2006.1.28