Project Details
Audit Entity: BLMOV Company
Audit Approach: Our approach with this audit engagement will consist of interviews
with the person in-charge of the making of the financial statements, doing walk-throughs,
observations and inspections of the business. The audit team will also use analytical
procedures and design substantive tests that will then be used in the audit process.
Audit Scope: This audit will focus on the compliance of Sta. Clara Multi-Purpose
Cooperative to the applicable laws and regulations.
Audit Procedures
Audit Procedures Date
Accomplished
BATANGAS STATE UNIVERSITY
COLLEGE OF ACCOUNTANCY, BUSINESS, ECONOMICS AND
INTERNATIONAL HOSPITALITY MANAGEMENT
Gov. Pablo Borbon Campus I, Batangas City, Philippines 4200
www.bat-state.edu.ph Telefax: (043) 300-2202 loc 114
Discussion with people within the entity
Read corp
orate documents and financial reports
Perform test of details/Examine the actual details making up the
account balances
Tour within the facility
Investigate on identified fluctuations or relationships that are
inconsistent with other relevant information or that differ from
expected values by a significant amount
Inspect the books of the cooperative