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Audit Queries
Game Code: 425268
English
10
Public
Understanding the reason behind the audit queries
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Asking for selected customer & supplier invoice - why ?
Check on validity - Assurance that the figures are substantially correct
15
Rental Agreement - Why ?
To check on the start date, rental amount and deposits
15
Copy of EPF Form A / Socso / EIS Receipts / Tax Installment Receipts - why ?
To make sure company has complied to the law, and the contributions, payments and deductions are made accordingly
20
Copy of EA Forms - why ?
To confirm the salary amount
15
Supporting documents for commission payment with name and IC - why ?
Validity - The commission is paid to valid individual & the expenses are valid
15
Provide a listing on travelling expenses - why ?
To verify if it is in business or non business nature
20
Copy of bank statements at the year end and subsequent months - why ?
Ensure all bank transactions are taken up & subsequent statements to validate customer collection and supplier payments
15
Details on the list of accruals & deposits - why ?
To check material amounts to verify validity
15
Provide the last 3 invoices at end of the financial year and the first 3 invoices of following year - why ?
To check on the cut off
15
Foreign Customer / Supplier - Check on the year end balance (foreign currency) and the exchange rate used - why ?
Make sure the company comply with the accounting standards
15
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