auditofcashbalances(英文版)(文件)
【正文】 of a cutoff bank statement Tests of the bank reconciliation Existence, Accuracy, and Completeness 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 22 – the balance on the bank statement with the general ledger balance at the beginning of the proofofcash period – cash receipts deposited per the bank with the cash receipts journal for a given period Proof of Cash 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 26 Audit of the Imprest Payroll Bank Account 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 30 End of Chapter 22 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 28 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 24 The accuracy of the information on the interbank transfer schedule should be verified. The interbank transfers must be recorded in both the receiving and disbursing banks. The date of the recording of the disbursements and receipts for each transfer must be in the same fiscal year. Tests of Interbank Transfers 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 20 Extended Tests of the Bank Reconciliation 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 16 Balance per books, 12/31 $66,647 Add: Note receivable collected by the bank 1,325 Interest ine 265 $68,237 Less: Payment of electric bill 1,500 NSF check 200 Service charge 12 Balance per books, adjusted $ 66,525 Audit Schedule for a Bank Reconciliation 169。2023 Prentice Hall Busi
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