panel 6-10
Texto do Storyboard
- Deslizar: 1
- Data Analytics CAATs Applied to Audit Planning
- Analyze sales trends using CAATs and identify abnormal fluctuations.
- I will organize the dataset for analysis purposes.
- Sr demonstrates use of CAATs to scan abnormal sales and inventory movements; Intern prepares datasets for analysis.
- Deslizar: 2
- Subsequent Sales Evidence – NRV Testing for Harvested Batches
- Use the lower limit of the net price first.
- sales
- The post-period prices for the same batch are generally within this range.
- Sr reviews post-period sales within 30 days to confirm NRV; Uses lower end of net price range (excluding rebates, freight, related-party deals).
- Deslizar: 3
- On-site Review of Completion Costs
- The on-site audit revealed that the costs related to sorting, mold prevention and rework had increased and had been included in the completed project costs
- .
- Cost cards
- Invoices
- Timesheets
- Abnormal items listed separately
- Cost Accounting
- Check the abnormal documents to ensure the adequacy of costs.
- Cost Accountant verifies increased sorting, anti-mold, and rework expenses included in completion costs; Sr reviews selected abnormal invoices to ensure cost sufficiency
- Deslizar: 4
- Cellar inspection — barrel mold/leak
- These buckets will be re-inspected first. The humidity level is too high.
- OK, I'll mark it first.
- maintenance form
- x
- x
- x
- x
- x
- Inspection form
- warehouse
- Sr conducts on-site inspection for barrel mold and leakage; Warehouse staff tags affected barrels for recheck. Evidence supports existence and measurement of in-process and finished goods.
- Deslizar: 5
- Verification of Abnormal Loss
- Rottenness and leakage are included in the cost and not capitalized.
- The damaged goods list is linked to the batch number.
- Damage report Disposal recordsBatch comparison table
- Sr confirms mold- and leak-related losses are expensed, not capitalized; Warehouse staff traces each scrapping form to batch numbers for completeness and compliance.
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