auditofcashbalances(英文版)(已修改)
2025-04-06 10:16 本頁(yè)面
【正文】 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 1 Audit of Cash Balances Chapter 22 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 2 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Capital Stock – Common Paidin Capital in Excess of Par – Common Redemption of stock Redemption of stock Issue of stock Issue of stock Dividends Payable Payment of dividends Capital Acquisition and Repayment Cycle 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 3 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accounts Payable Payment Acquisition and Payment Cycle 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 4 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accounts Receivable Gross Sales Cash sales Cash receipts Cash Discounts Taken Sales and Collection Cycle 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 5 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accrued Wages, Salaries, Bonuses, and Commissions Withheld Ine Taxes and Other Deductions Payment Payment Accrued Payroll Tax Expense Payment Payroll and Personnel Cycle 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 6 Cash in the Bank and Transaction Cycles ? Failure to bill a customer ? Billing a customer at a lower price than called for by pany policy ? A defalcation of cash by interception of cash receipts from customers before they are recorded, with the account charged off as a bad debt Misstatements wh
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