auditoftheacquisitionandpaymentcycle(英文版)(ppt36頁)-wenkub
2023-04-17 10:15:41 本頁面
【正文】 s in the Acquisition and Payment Cycle Cash in Bank Purchase Returns and Allowances Purchase Discounts Raw Material Purchases Property, Plant, and Equipment Prepaid Expenses Accounts Payable Cash Acquisitions disbursements of goods and services Purchase returns and allowances Purchase discounts 169。169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 4 Accounts in the Acquisition and Payment Cycle Accounts Payable Acquisitions of goods and services Manufacturing Expense Control Administrative Expense Control Subsidiary accounts Repair and maint. Taxes Supplies Freight in Utilities Selling Expense Control Subsidiary accounts Commissions Travel expense Delivery expense Repairs Advertising Subsidiary Accounts Supplies Officers’ travel Legal fees Auditing fees Taxes 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 8 Related Documents and Reports Purchase requisition Purchase order Receiving report 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 12 How ECommerce Affects the Acquisition and Payment Cycle Some panies use extras which link the intras of two or more panies. Other panies use business tobusiness auctions hosted on the Inter to negotiate purchases. Information about products is available over the Inter. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 16 Assess Planned Control Risk Authorization of purchases Separation of asset custody from other functions Timely recording and independent review of transactions Authorization of payments 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 20 Controls and Substantive Tests of Transactions for Acquisitions Recorded acquisitions are for goods and services received, consistent with the best interests of the client (existence). Existing acquisitions are recorded (pleteness). Acquisitions are accurately recorded (accuracy). Acquisitions are correctly classified (classification). 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Servi
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