本文是关于Kiwiana Ltd 内部介绍，对于Kiwiana Ltd .来说，利息收入、监管费用、人力资源和收益流的审计需要考虑在内。公司的主要资产需要列成表。必须考虑到资产、赠款甚至贷款的因素。本篇格拉斯哥市论文代写文章由英国论文人EducationRen教育网整理，供大家参考阅读。
For Kiwiana Ltd, the audit of interest income, regulatory expenses, human resources and earning streams needs to be factored. The key assets of the company need to be tabulated. There must be factoring in of the asset, grant or even loans.
Some of the techniques that can be used for the test of control are:
Approval sales purchases and deeds need to be compared with the shipping documents and the sales invoices. The test of control in this case would analyse the duplicate sales documents of the company
When credit is granted to the people, there must be comparison with their credit history. There should be the sales of the consumer purchases and comparison of the customer order with the credit limit of the company
There must be accountability of duties between the job duties assigned. The test of control that would be used in this case would be observation and inquiry
Re-performing of the client procedures needs to be done on a daily basis. The test of control would balance the cash flow and determine the best course of action.
The attitude or the procedure used by the auditor needs to be developed by the company. The steps that can be used by the auditor can be determined from the bank reconciliation process.
Step 1: Collation of the documents needed for the preparation of the reconciliation. The most commonly used document is the bank statement. The bank statement is used to receive the bank and the check register. The bank statement is used to tell the bank balance that is needed at the beginning of the month. The check register is maintained in order to understand the deposits and withdrawals
Step 2: The second step is the arduous task of the bank reconciliation. The main objective of this step is to account for the deposits and withdrawals for the company. In the current automated system, cleared means are the ways in which the items are recoded in the company and the bank records.
Step 3: Conventionally, the company will usually have outstanding debits in the month. There are outstanding credits that are used in the company records and do not appear in the records of the bank as yet.
Step 4: Once it is collated, there must be data analysis done to the statements.
Step 5: In most of the cases, the balances do not match. Then the common error of transposition occurs. This is the switching of the numbers without the knowledge of the personnel. Owing to this, there can be some fundamental mistakes.
The staff changes can impact the company process improvement. In cases where the test of control fails for the company, the company must develop ways to address the issues by looking at the performance of the employees. Increase in the substantive analysis has been done in the section. An innate need is required for the conflict management process of the company. These will be audited. Most importantly, accountability and transparency of the operations are needed to ensure that the ethical tenets are maintained in this process.