Table 2 9 Analytical procedures Sources Company Auditing Program Sample 2 2 1 Analysis of monthly fluctuations The objective of this procedure is to look at the fluctuations of the payables month by m.
Table 2.1 Analytical procedures Sources: Company Auditing Program Sample 2.2.1 Analysis of monthly fluctuations: The objective of this procedure is to look at the fluctuations of the payables month by month, to see if there are any months with large or unusual arising From there, find out the causes and explanations of those fluctuations Data source: Ledger, account 331 The auditor sums up the amount of liabilities arising each month, calculates the proportion, each month, and considers which month is unusual To this, from the account details book 331, filter the number generated by each month, calculate the weight by month Looking at the months with a large number of payments to see what is incurred in that month, then the auditor makes a conclusion The inspection results showed that, due to the new operation, in the first months of the year, there were no liabilities The arising amount was mainly in the last months of the year, mainly due to the purchase of fixed assets, the purchase of materials to serve the project (Putty, cement, paint, tiles) Debts incurred are paid in the same month Auditor concluded that there was no abnormality in any month The company's solvency is relatively good