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Hướng dẫn tài chính kiểm toán Tài liệu này được dành cho các chuyên gia kế toán tài chính của JRP tài trợ, đối tác và bên thứ ba Liên Kết, và Kiểm toán viên họ chỉ định. | EMRP Contracts Financial Audit Guidelines Document P-CON-GUI-003 Version 1.0 Approved EMRP Programme Manager 2011-09-30 Financial Audit Guidelines This document is intended for the financial accounting professionals of funded JRP-Partners and Linked Third Parties and the Auditors they appoint. EURAMET EMRP-MSU National Physical Laboratory Hampton Road Teddington Middlesex Tw1i 0LW UK Phoney 44 20 8943 6666 emPAl69@ lpj_CO_uk J- 1 fcjyi He wFelrihio l c TF1 Q I A AFCirAFt ssiaveisoi T EUKA E The EMRP is jointly funded by the EMRP participating countries EURAMET and the European Union Kmlo g 1 1 A 1 r wiifiin EURAME www.adultpdi.com CONTENTS 1 Scope.3 2 Introduction.3 3 Form of the Financial Audit Report.4 3.1 Procedures to be carried out by the Auditor regarding the Financial Audit Report.4 3.2 When can the Auditor change the model answer and when should they report an exception .4 3.3 Will all exceptions result in a rejection of costs by EURAMET .5 3.4 Procedures for the Financial Audit Report.5 3.4.1 Personnel costs.7 3.4.2 Travel and Subsistence T S .12 3.4.3 Equipment. 13 3.4.4 Consumables. 14 3.4.5 Subcontracting.15 3.4.6 Other direct costs.17 3.4.7 Indirect costs.19 4 Glossary. 25 4.1 Accounting records. 25 4.2 Average personnel rates . 25 4.3 Excessive or reckless expenditure . 26 4.4 Exception. 26 4.5 Financial statement . 26 4.6 General ledger. 26 4.7 Indirect taxes . 27 4.8 Normal accounting policy.27 4.9 Normal employment costs. 28 4.10 Productive time.28 4.11 Project accounts . 28 4.12 Letter of Representation. 29 4.13 Simplified method . 29 4.14 Table of equivalent terms . 29 If you require further help or guidance after reading this document please contact the helpline Email emrpA169@npl.co.uk Telephone 44 20 8943 6666. EMRP Contracts Financial Audit Guidelines This is trial version. 2 29 . Approved EMRP Programme Manager www.adultpdi.com Version 1.0 2011-09-30 1 Scope The aim of these guidelines is to provide further explanation and .
