المرحلة 4 — الأدلة والملاحظات
الأدلة والملاحظات
6 مستند · 5 ملاحظة · 3 توصية
دليل الاستعراض
- 1ما الذي تراه؟ مستندات الأدلة، الملاحظات، والتوصيات المرتبطة بها.
- 2لماذا هذا مهم؟ كل ملاحظة يجب أن تكون مدعومة بدليل واضح.
- 3ما المخرج؟ قائمة أدلة وملاحظات وتوصيات قابلة للمراجعة.
- 4ما القرار التالي؟ الانتقال إلى صفحة التتبع لرؤية المسار الكامل.
الأدلة (6)
gulf_trading_tb_fy2025.xlsx
XLSX · 245 KB · Ahmed Al Ghamdi
مرتبط بـ: All Accounts
bank_confirmation_samba.pdf
PDF · 180 KB · Ahmed Al Ghamdi
مرتبط بـ: Cash and Bank
ar_aging_report.pdf
PDF · 320 KB · Sarah Al Otaibi
مرتبط بـ: Accounts Receivable
ppe_schedule.xlsx
XLSX · 95 KB · Ahmed Al Ghamdi
مرتبط بـ: Property and Equipment
loan_agreement.pdf
PDF · 450 KB · Sarah Al Otaibi
مرتبط بـ: Short-term Loan
inventory_count_sheet.pdf
PDF · — · غير مرفوع
مرتبط بـ: Inventory
الملاحظات (5)
Revenue Concentration Risk
متوسطSales Revenue represents 85% of total revenue. Customer concentration analysis recommended to assess dependency risk.
توصية: Perform Customer Concentration Analysis
Request customer-level revenue breakdown from management. Calculate percentage of total revenue per customer. Document any customer exceeding 10% of total revenue.
Short-term Loan Classification
عاليShort-term Loan (account 2040) of SAR 500,000 is classified as current, but the loan agreement indicates a 24-month term. This may require reclassification as non-current.
توصية: Reclassify Short-term Loan as Non-Current
Reclassify the Short-term Loan to Non-current Borrowings. Disclose the reclassification in the notes. Verify loan agreement terms.
Missing Inventory Evidence
عاليInventory of SAR 800,000 (account 1030) has no supporting evidence. Physical inventory count sheet has not been uploaded.
توصية: Request Inventory Count Sheet from Client
Send formal evidence request to Gulf Trading Co. for: (1) Physical inventory count sheet with signatures, (2) Inventory valuation report, (3) NRV assessment for slow-moving items.
Professional Fees Variance
منخفضProfessional Fees increased 60% from SAR 75,000 to SAR 120,000 year-over-year with no supporting explanation.
Finance Cost Disclosure
منخفضFinance Cost of SAR 35,000 requires disclosure of financing arrangement terms, effective interest rate, and maturity profile.