verificationofselectedaccounts(英文版)-wenkub
2023-01-30 02:34:21 本頁面
【正文】 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 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。15 1 169。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 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 divided by gross accumulated manufacturing equipment depreciation cost with previous years. 15 9 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Current year acquisitions as listed are accurate. Major BalanceRelated Audit Objectives Accuracy 1. Examine vendors’ invoices. 15 13 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Verifying Depreciation Expense The most important objective is accuracy. Consistent depreciation policy Correct calculations 15 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Prepaid Insurance Internal Controls 1. Controls over the acquisition and recording of insurance 2. Controls over the insurance register 3. Controls over the chargeoff of insurance expense 15 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Accrued Liabilities ? Accrued ine taxes ? Accrued interest ? Accrued pension costs ? Accrued professional fees
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