auditofthecapitalacquisitionandrepaymentcycle(英文版)(文件)
【正文】 Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 24 Owners’ Equity and Dividend Accounts Cash in Bank Dividends Payable Retained Earnings Payment of dividends Dividends declared Beginning balance Dividends declared Ending balance Beginning balance Net earnings Ending balance 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 28 Audit of Dividends 1. Recorded dividends exist (existence). 2. Existing dividends are recorded (pleteness). 3. Dividends are accurately recorded (accuracy). 4. Dividends as paid to stockholders exist (existence). 5. Dividends payable are recorded (pleteness). 6. Dividends payable are accurately recorded (accuracy). 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 32 End of Chapter 21 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 30 Auditors may identify specific business risks associated with the method used by startup panies to acquire capital. The plexity of the capital transactions may create unique financial reporting and disclosure issues. ECommerce and Capital Acquisition 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 26 1 Existing capital stock transactions are recorded (pleteness). 2 Recorded capital stock transactions exist and are accurately recorded (existence and accuracy). Audit of Capital Stock and Paidin Capital 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 22 Publicly held corporation Closely held corporation Owners’ Equity 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 18 Analytical Procedures for Notes Payable Analytical Procedure Possible Misstatement Compare individual notes Omission or outstanding with those of misstatement of a the prior year. note payable Compare total balance in
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