stocktake 一問

您上去核數

1. 問客取存貨表 及 截數日前後5天出入貨記錄

2. 自己挑選存量大 或 銀碼大 的物料， 叫客點給您看， 千祈咪自己落手， 因為驚有貨跌落來， 走唔切， 受傷

3. 核對完後， 要個客在存貨表上蓋章簽署， 並寫上日期， 以證明個客同意點算結果

1. Know the nature of business and stock nature of your client.
2. Check with them for any stack-taking procedures issued and in particular the locations, stck list and details of the stock taking team of your client.
3. Any independent counter check made by the client's staff. Remember, we, as auditors, are not going to perform the stock taking BUT to make an indepdent sample checking to ensure the accuracy. If a discrepancy is found, a re-take must be carry out and noted. We have the major issue to ensure the stock taking procedure has been followed. We have to observe and make tests where necessary. Rahter, we should put more emphasis on the control procedure e.g. Obsolete stock, Missing Stock, Consignment Stock and the make tests at that time to ascertain the cut-off procedure for stock movement ( Sales and purchases will affect the movements and the existence of stock.)
4. After the stocking, the stock taking list must be checked and signed by the responsible person of your client to confirm the same. Check must also be carried out to the inventory or stock record kept by client at the godown and to the stock ledger in the office later. Any discrepanies and condition of stock must be highlighted which may trigger an adjustment and impairment ( e.g. obsolence or slow-moving, decrease in market price of an item ) to be made in the accounts.
5. For stock held by 3rd parties, a confirmation must be sent to the outside godown or the cutodian of that stock e.g. Consignment stock etc..
6. Last, reference must be made to the insurance policy to ensure the coverage are sufficient. e.g. if the value of stock is 100 but with isurance for theft or fire etc 70, then is is not sufficiently covered. A risk has been exposed and we have to alert your client in the management letter for internal control purposes as well.

你未做過stocktake就叫你一個人去做, 你老闆都是靠害多了.

你先問一問你的客人有什麼inventory, 會如何做盤點, 因為在盤點前他們應該有計劃及開會, 當然有負責人啦. 你可以問一下他們如何開ticket 有什麼編號, 如果有這些資料就好得多了, 因為你可以先random找出需要你點的sample, 因為這樣做就公正些. 而你去到現場, 當場是問一下有幾多sku(貨)先, 除了先前找的number來查之外, 你應該問一下工人一些貴的東西, 是否有標準包裝等等, 再用自己的要求, 抽幾個sample來點, 當然點了後要記下來有什麼sample及在點存表上加簽, 而亦要看時間, 因為不可以因為你而使點存時間太長, 會比客投訴的. 最後當然是要求一份stocktake report 看看有沒有漏才收點存表, 最好自己有一份啦. 而你要的文件應該是最後3-5個transaction的送貨單/出貨單(可以是幾天前), 來對有沒有貨是未點或多點. 你去點存最好是自己來, 但要小心危險, 因為貨倉很多陷阱, 你可以叫工人在你面前數貨, 否則什麼都不知道, 你返來一定給上司罵, 而且你去之前除了找客人問清楚外, 還可以問以前點過的同事或看上年的file, 有些東西會寫下來的, 對你有幫助呀.