[財(cái)務(wù)管理]德勤審計(jì)流程圖培訓(xùn)-全文預(yù)覽
【正文】 r e v e n t i n a c c u r a t e o r d e r s .AC _ R E V _ 1 9S A PS a l e s O r d e rM a t e r i a l 1 2 3 4M a t e r i a l 6 7 8 9M a t e r i a l 1 1 1 1M a t e r i a l 1 2 3 4M a t e r i a l 6 5 4 3M a t e r i a l 9 9 9 9S A PM A R AS A P l o o k s u p m a t e r i a l s o n M A R A t a b l e t o v e r i f y t h e m a t e r i a l e x i s t sS A PD o a l l m a t e r i a l s o n o r d e r e x i s t ?S t a r tE n d V a l i d i t y C h e c kY e sD i s p l a y e r r o r m e s s a g e o n s c r e e n a n d r e q u i r e c o r r e c t i o n o f m a t e r i a l n u m b e r .O r d e r E n t r y P r o c e s sN oCopyright 169。 2022 Deloitte Development LLC. All rights reserved. 13 Section : Process Flow Diagrams (Mandatory) CHAPTER 4: DEVELOP DIAGRAMS R E V I P E 3E n d o f M o n t h – S a l e s C l a s s i f i c a t i o n R e v i e w P r o c e s sA c c o u n t i n g M a n a g e r r e v i e w s N o n S t a n d a r d T r a n s a c t i o n R e p o r t s f r o m S A P a t t h e e n d o f t h e m o n t h t o a s s e s s i f s a l e s w e r e c l a s s i f i e d p r o p e r l y u n d e r G A A P . E n dG A A P s a l e s c l a s s i f i c a t i o n c o r r e c t ?A c c o u n t i n g M a n a g e r m a k e s n e c e s s a r y a d j u s t m e n t s m a n u a l l y t o r e c o r d b a s e d o n G A A P . N oY e sF r o m I n v o i c i n g P r o c e s sR _ R E V _ 1N o t e : t h e R o M M d e n o t e d b e l o w r e l a t e s t o p o t e n t i a l s a l e s t h a t a r e n o t c l a s s i f i e d a p p r o p r i a t e l y u n d e r G A A P .N o n S t a n d a r d T r a n s a c t i o n R e p o r tMC _ R E V _ 2S A PCopyright 169。 2022 Deloitte Development LLC. All rights reserved. 9 Chapter 1: Introduction to Developing Process Flow Diagrams Chapter 2: Assess Process Flow Diagram Strategy Chapter 3: Leverage Our Understanding of the Entity Chapter 4: Develop Diagrams Chapter 5: Validate Our Understanding Guide to Developing Process Flow Diagrams Copyright 169。s flow of transactions PCAOB AS Relevant Auditing Standards Copyright 169。Process Flow Diagrams May 30, 2022 Bill Platt Sandy Herrygers Rich Herlin Lara Abrash Kelly Rau Copyright 169。 2022 Deloitte Development LLC. All rights reserved. 5 ? Understand likely sources of misstatement ? Flows of transactions ? Risks of Material Misstatement ? Internal Controls PCAOB AS ?Information System Relevant to Financial Reporting ? Information systems ? Business processes PCAOB AS ?Understanding of how IT affects the pany39。 understanding ? Identification of new risks
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