auditoftheinventoryandwarehousingcycle(英文版)(ppt39頁(yè))-wenkub
2023-04-17 10:15:42 本頁(yè)面
【正文】 9。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Functions in the Inventory and Warehousing Cycle Process purchase orders Store raw materials Process the goods Receive raw materials 16 4 169。16 1 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Functions in the Inventory and Warehousing Cycle Store finished goods Ship finished goods 16 5 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Inventory Internally transfer assets and costs. Acquire and record raw materials, labor, and overhead. Part of audit Cycle in which tested Acquisition and payment plus payroll and personnel Inventory and warehousing 16 9 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Tests of Cost Accounting Physical Controls Documents and records for transferring inventory Perpetual inventory master files Unit cost records 16 13 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare current year Misstatement of unit manufacturing costs with costs of inventory, those of previous years especially direct (variable costs should be labor and adjusted for changes in manufacturing volume). overhead 16 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Design and perform physical observation audit tests for inventory. 16 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Physical Inventory Observation Existence Completeness Accuracy Inventory as recorded on tags exist. Existing inventory is counted and tagged. Inventory is counted accurately. 16 25 169。2023 Prentice Hall Busin
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