審計學(xué)：一種整合方法_第12版_英文版cha-文庫吧
2025-04-25 01:50 本頁面
【正文】 illegal act exists 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 12 Auditor’s Responsibilities for Discovering Illegal Acts ? Evidence accumulation and other actions when there is reason to believe direct or indirecteffect illegal acts may exist ? Actions when the auditor knows of an illegal act 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 13 Learning Objective 4 Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 14 Financial Statements Cycles Audits are performed by dividing the financial statements into smaller segments or ponents. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 15 Transaction Flow Example Ledgers, Trial Balance, and Financial Statements General ledger and subsidiary records General ledger trial balance Financial statements Acquisition of goods and services Sales Cash receipts Transactions Cash receipts journal Sales journal Acquisitions journal Journals 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 16 Transaction Flow Example Allocation and adjustments Cash disbursements Payroll services and disbursements Ledgers, Trial Balance, and Financial Statements General ledger and subsidiary records General ledger trial balance Financial statements Transactions Payroll journal Cash disbursements journal General journal Journals 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 17 Relationships Among Transaction Cycles General cash Capital acquisition and repayment cycle Sales and collection cycle Acquisition and payment cycle Payroll and personnel cycle Inventory and warehousing cycle 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 18 Learning Objective 5 Describe why the auditor obtains a bination of assurance by auditing classes of transactions and ending balances in accounts, including presentation and disclosure. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 19 Balance and Transactions Affecting Balances Example Beginning balance Sales $ 17,521 $144,328 $137,087 Cash receipts $ 1,242 Sales returns and allowances Chargeoff of uncollectible accounts Ending balance $ 20,197 $ 3,323 Accounts Receivable (in thousands) 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 20 Learning Objective 6 Distinguish among the three categories of management assertions about financial information. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 21 Management Assertions 1. Assertions about classes of transactions and events for the period under audit 2. Assertions
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