Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 233

During the visit to the client’s facility, the auditor should do the following:

1 Meet with management.

2 Walk through a production cycle and note the following:Initiation of orderRequisition of materialsMovement of productionCompletion of productionStorage of completed productShipment to customer

3 Document flow of production.

4 Note conditions of facility and equipment.

5 Visit materials stockroom, observe condition of the inventory, and review the following:Inventory recordsReceiving reportsInventory reports