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What is listing, schedule & summary in audit?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › What is listing, schedule & summary in audit?

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by Ken Garrett.
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  • April 30, 2015 at 10:30 pm #243447
    sidrajam
    Member
    • Topics: 28
    • Replies: 13
    • ☆

    I keep reading these 3 terms(listing, schedule & summary) in my book,

    – Inventory “listing”.
    – “Listing” of supplier accounts
    – Inspect “listing” for evidence.
    – Receipt “listing”

    – “Summary” of tangible NCA

    – Reconcile “schedule” of NCA

    Please explain what are these and are these all the same things? I tried to google and could not find much.

    Thanks in advance! 🙂

    May 1, 2015 at 5:59 am #243458
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    A listing is just a list of items. So, an inventory listing is a list of inventory items.

    A summary of tangible NCAs would be the relevant totals (cost, depreciation) rather then detail.

    A schedule is a written or printed statement of details, often in tabular form.

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