auditofthecapitalacquisitionandrepaymentcycle(英文版)-wenkub
2023-04-17 10:16:12 本頁(yè)面
【正文】 of stockholders ? Transfer agent issues/cancels shares ? Broker keeps stock/bond confirm ? Officer keeps stocks/bonds – count ? Recordkeeping – accounting ? Reconciliation to broker reports, registrar 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 3 Characteristics of the Capital Acquisition and Repayment Cycle There is a legal relationship between the client entity and the holder of the stock, bond, or similar ownership document. There is a direct relationship between the interest and dividends accounts and debt and equity. 3 4 169。169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 4 Finance and Investing Accounts ? Investments ? Gains and losses on investments ? Intangibles goodwill, consolidations ? Long term debt ? Interest ine/expense ? Dividend ine ? Stock Accounts 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 8 Control Issues ? Transactions processed by high level management ? Separation of duties pensating controls 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 12 Methodology for Designing Tests of Balances – Notes Payable Design tests of details of notes payable 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 21 16 Tests of Controls and Substantive Tests of Transactions 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 20 Types of Audit Tests for Notes Payable Cash in Bank Notes Payable Payments of principal Issue of new notes Payments of interest Interest Payable Ending balance TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS Audited by TOC, STOT, and AP Audited by AP and TDP Audited by TOC and STOT Audited by TOC and STOT 169。2023 Prentice Hall
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