Name

Business Combinations Audit Program - (External Audit) - February 2016

Description

Audit Program Area: Business Combinations
AUDIT PROCEDURES

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Year end:
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AUDIT PROGRAM - BUSINESS COMBINATIONS
General
1 Agree the opening balances to last year’s accounts.
1 Obtain and check, or prepare, a lead schedule for the current year’s figures and reconcile this to the general ledger.
1 Examine any material journal entries or other adjustments made during the course of preparing the financial statements.
1 Carry out analytical procedures such as:
(a) comparison of the current figures with those of prior periods;
(b) review and comparison of key ratios or other performance indicators.

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Standard (Non-IT) Audit Program

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