Need full audit programs

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1. Certainly! While I can’t provide specific Excel sheets or books, I can offer some suggestions for resources and types of Audit programs that you may find useful.

   Resources:

   1. Books:
   2. “Internal Auditing: Theory and Practice” by David C. McNamee: This book provides comprehensive coverage of internal Audit principles and includes examples of Audit programs and procedures.

   3. “Auditing: A Risk-Based Approach” by Karla Johnstone, Audrey A. Gramling, and Larry E. Rittenberg: This book covers the audit process and includes detailed audit programs for various types of accounts.

   4. Standards and Guidelines:

   5. International Standards for the Professional Practice of Internal Auditing: Issued by the Institute of Internal Auditors (IIA), this is a key resource to understand the framework for internal audit practices.

   6. AICPA Audit Guides: These contain detailed guidance for auditors, including suggested audit programs for different types of accounts.

   7. Excel Templates:

   8. You can often find audit program templates online. Websites like AuditNet and PCAOB provide templates that can be downloaded and customized.
   9. Microsoft Excel also has numerous templates available via its template gallery that can be adapted for audit planning.

   General Audit Program Structure:

   For various accounts, your audit programs might include:

   1. Cash:
   2. Bank reconciliations
   3. Testing of cash receipts and disbursements

   4. Cut-off tests

   5. Accounts Receivable:

   6. Review of aging reports
   7. Confirmation of balances with customers

   8. Assessment of the allowance for doubtful accounts.

   9. Inventory:

   10. Physical inventory count
   11. Valuation testing (lower of cost or net realizable value)

   12. Cut-off procedures.

   13. Accounts Payable:

   14. Testing vendor invoices and payment documentation
   15. Reviewing accounts payable aging

   16. Confirming balances with vendors.

   17. Fixed Assets:

   18. Verification of asset existence and condition
   19. Depreciation methods review

   20. Testing additions and disposals.

   21. Revenue:

   22. Analysis of sales transactions
   23. Testing for cut-off periods

   24. Monitoring of returns and allowances.

   25. Expenses:

   26. Examination of expense documentation
   27. Cut-off testing
   28. Analytical review.

   Feel free to adapt these suggestions based on the specific needs of your audit. Good luck with your auditing endeavors!

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