verificationofselectedaccounts(英文版)-全文預(yù)覽
【正文】 iate client official or insurance broker. 15 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 3 Design and perform audit tests of prepaid expenses. 15 19 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Verifying Current Year Disposals Review whether newly acquired assets replace existing assets. Analyze gains and losses on disposal. Review documents for indications of deletion of equipment. Make inquiries about the possibility of the disposal of assets. 15 15 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Verifying Current Year Acquisitions The proper recording of current year additions is important because of the longterm effect the assets have on the financial statements. Because of the importance of current period acquisitions, seven of the nine balancerelated audit objectives are used as a frame of reference. 15 11 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 2 Design and perform audit tests of property, plant, and equipment related accounts. 15 7 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 1 Recognize the many accounts in the acquisition and payment cycle. 15 3 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Chapter 15 15 2 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Accounts Associated with Acquisition and Payment Cycle Transactions Accounts payable Rent payable Accrued professional fees Accrued property taxes Other accrued expenses Ine taxes payable Liabilities 15 6 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare monthly or annual Expensing amounts repairs and maintenance, that should be supplies expense, small tools capitalized expense, and similar accounts with previous years. Compare gross
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