verificationofselectedaccounts(英文版)(已修改)
2025-01-19 02:34 本頁面
【正文】 15 1 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Chapter 15 15 2 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 1 Recognize the many accounts in the acquisition and payment cycle. 15 3 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Assets Cash Inventory Supplies Property, plant, and equipment Patents, trademarks, and copyrights Prepaid rent Prepaid taxes Prepaid insurance Accounts Associated with Acquisition and Payment Cycle Transactions 15 4 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Accounts Associated with Acquisition and Payment Cycle Transactions Cost of goods sold Rent expense Property taxes Ine tax expense Insurance expense Professional fees Retirement benefits Utilities Expenses 15 5 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Accounts Associated with Acquisition and Payment Cycle Transactions Accounts payable Rent payable Accrued professional fees Accrued property taxes Other accrued expenses Ine taxes payable Liabilities 15 6 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 2 Design and perform audit tests of property, plant, and equipment related accounts. 15 7 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Auditing Manufacturing Equipment and Related Accounts Analytical procedures Current year disposals Ending balance in the asset account Depreciation expense Ending balance in accumulated depreciation Current year acquisitions 15 8 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare depreciation Misstatement in expense divided by gross depreciation expense manufacturing equipment and accumulated cost with previous years. depreciation Compare accumulated Misstatement in depreciation d
環(huán)評公示相關(guān)推薦
鄂ICP備17016276號-1