auditofcashbalances(英文版)-全文預(yù)覽
【正文】 ness Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 12 Methodology for Designing Tests of Balances – Cash In the Bank Identify client business risks affecting cash in bank. Set tolerable misstatement and assess inherent risk for cash in bank. Assess control risk for cash in bank. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 8 Cash in the Bank and Transaction Cycles Misstatements which are normally discovered as a part of the tests of a bank reconciliation. ? Failure to include a check that has not cleared the bank, even though it has been recorded in the cash disbursements journal ? Cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 4 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accounts Receivable Gross Sales Cash sales Cash receipts Cash Discounts Taken Sales and Collection Cycle 169。169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 3 Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accounts Payable Payment Acquisition and Payment Cycle 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 7 Cash in the Bank and Transaction Cycles ? Duplicate payment of a vendor’s invoice ? Improper payments of officers’ personal expenditures ? Payment for raw materials that were not received ? Payment to an employee for more hours worked ? Payment of interest to a related party for an amount in excess of the going rate 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/El
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