auditofcashbalances(英文版)-wenkub
2023-04-17 10:16:12 本頁面
【正文】 ansaction 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 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 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 which may not be discovered as a part of the audit of the bank reconciliation 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 10 Types of Cash Accounts 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 14 Methodology for Designing Tests of Balances – Notes Payable Design tests of details of cash in bank balance to satisfy balancerelated audit objectives. Audit procedures Sample size Items to select Timing 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 18 Receipt of a bank confirmation Receipt
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