auditofcashbalances(英文版)-文庫吧
2025-03-19 10:16 本頁面
【正文】 ich may not be discovered as a part of the audit of the bank reconciliation 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 7 Cash in the Bank and Transaction Cycles ? Duplicate payment of a vendor’s invoice ? Improper payments of officers’ personal expenditures ? Payment for raw materials that were not received ? Payment to an employee for more hours worked ? Payment of interest to a related party for an amount in excess of the going rate 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 8 Cash in the Bank and Transaction Cycles Misstatements which are normally discovered as a part of the tests of a bank reconciliation. ? Failure to include a check that has not cleared the bank, even though it has been recorded in the cash disbursements journal ? Cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 9 Cash in the Bank and Transaction Cycles ? Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit ? Payments on notes payable debited directly to the bank balance by the bank but not entered in the client’s records 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 10 Types of Cash Accounts 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 11 Relationship of General Cash to Other Cash Accounts Branch Bank Cash Equivalents Imprest Payroll Imprest Petty Cash Fund General Cash 169。2023 Prentice Hall Busi
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