很多学员觉得ACCA备考觉得难，不知道该怎么去复习，Inventory库存的 substantive 实质性审查程序在ACCA课程中该怎么去理解？今天小编来给大家进行分析。戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

ACCA考试

ACCA课程的内容，要求学员全面的去掌握才能够有好的理解。ACCA 知识点Inventory库存的 substantive 实质性审查程序是学员需要掌握的一个知识点的内容，也是考试的一个考点，只有充分理解课程的内容之后，学员才能够更好的去做题。

1、Select a sample of inventory from the inventory sheet and perform physical count. Confirm that items inspected: 前面库存盘点是公司行为，全部都要盘点，由公司职工盘点，公司内审人员监督；这里是审计员亲自抽样点数。During 时一起执行。

Quantities are correct & Are in good condition 审计员*数量正确，产品质量完好（E 存在性）

2、 For inventory held by third parties send confirmation to verify the inventory balance at the year end 发询证函：仓库是否代为持有某公司的货品？（E 存在性）

3、 For the sample of inventory physically count trace them to inventory sheet从现场数出的盘点单，追溯到公司库存清单。*已点货物在帐上的完整性（C 完整性）

4、 Perform a review of the average inventory days for the current year and compare to prior year inventory days. Discuss any significant variations with management.计算今年平均存货周转天数，跟去年比较，有重大波动，需要跟管理层讨论。（AP-RA） （V 估值性）

5、 Compare the gross margin for current year with prior year. Fluctuations in gross margin could be due to inventory valuation issues. Discuss significant variations in the margin with management.今年毛利润跟去年比较，有重大波动，需要跟管理层讨论。

原因：COS=OI+P-CI，CI 高估，COS 低估，利润高估。（V 估值性）

ACCA考试

6、 Select a representative sample of goods in inventory at the year end, agree the cost per the records to a recent purchase invoice and ensure that the cost is correctly stated.从年底存货中选样本，将其价格与zui近的采购

订单比对，确认价格正确否存货估值=lower of HC & NRV（V 估值性）

7、 For a sample of manufactured items obtain cost sheets and confirm: 自产产品成本

– raw material costs to recent purchase invoices 原材料价格跟采购单一致

–labour costs to time sheets or wage records 人工成本跟工资记录出勤记录一致

–overheads allocated are of a production nature.制造成本分摊合理

（V 估值性）

8、 Review aged inventory reports and identify any slow moving goods, discuss with management why these items have not been written down.存货账龄报告，存放*=滞销，即卖不出去，需要重新估值。（V 估值性）

9、 Follow up any damaged/obsolete items noted by the auditor at the inventory counts attended, to ensure that the inventory records have been updated correctly.任何损坏/过期的产品，需要跟踪其价值是否合理估值，

该减值的已减值。（V 估值性）

10、Select a sample of year end goods and review post year end sales invoices to ascertain if NRV is above cost or if an adjustment is required.选择年底存货样本，跟期后发票比对，确认库存估值是否正确。标记的价格是否是可实现 NRV 的。（V 估值性）