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52 lines
4.7 KiB
Markdown
52 lines
4.7 KiB
Markdown
# Annual Audit Checklist
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| Task | Responsible | Signature | Date |
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| ------------------------------------------------------------ | --------------------- | --------- | ---- |
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| Define audit schedule with auditors | Head of Finance | | |
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| All account forms (e.g. GoBD files) | | | |
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| Asset analysis | | | |
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| Asset history sheet | | | |
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| Sold assets | | | |
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| New assets | | | |
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| Capitalization basis of self-made assets | | | |
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| Cash on hand ledger | | | |
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| Bank confirmation of balance | | | |
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| Customer confirmation of balance | | | |
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| Supplier confirmation of balance | | | |
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| Lawyer confirmation of balance | | | |
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| Deferred credits to income | | | |
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| Cut-off test for sales | | | |
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| Cut-off test for supplier invoices | | | |
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| Prepaid expenses and deferred charges | | | |
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| Received prepayments | | | |
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| Paid prepayments | | | |
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| Accounts receivable and accounts payable with switching balance | | | |
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| New important contracts | | | |
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| Financial obligation | | | |
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| Allowance for bad debts | | | |
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| 30% entertainment booking | | | |
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| Guarantee accruals | | | |
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| HR accruals | | | |
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| Annual wage journal | | | |
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| CEO contract | | | |
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| General invoice accruals | | | |
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| Year-end accruals | | | |
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| Tax calculations (local commercial tax and corporate income tax) | | | |
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| Sales tax return / VAT return | | | |
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| Deferred tax calculation | | | |
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| Executive committee minutes | | | |
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| Shareholder resolutions | | | |
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| Commercial register | | | |
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| Notes to the financial statement | | | |
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| Management report | | | |
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| Budget | | | |
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| Internal control system | | | |
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| Average employee count | | | |
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| Audit report e.g. taxes (if available) | | | |
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| Overall responsibility | Head of Finance + CFO | | |
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2022-01-01 - Version 1.0
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