審計學：一種整合方法_第12版_英文版cha-預(yù)覽頁
【正文】 Auditor’s Responsibilities for Discovering Illegal Acts ? Directeffect illegal acts ? Indirecteffect illegal acts ? Evidence accumulation when there is no reason to believe indirecteffect illegal act exists 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 15 Transaction Flow Example Ledgers, Trial Balance, and Financial Statements General ledger and subsidiary records General ledger trial balance Financial statements Acquisition of goods and services Sales Cash receipts Transactions Cash receipts journal Sales journal Acquisitions journal Journals 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 19 Balance and Transactions Affecting Balances Example Beginning balance Sales $ 17,521 $144,328 $137,087 Cash receipts $ 1,242 Sales returns and allowances Chargeoff of uncollectible accounts Ending balance $ 20,197 $ 3,323 Accounts Receivable (in thousands) 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 23 Learning Objective 7 Link the six general transaction related audit objectives to management assertions for classes of transaction. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 27 Management Assertions and Transactionrelated Audit Objectives Accuracy Posting and summarization Sales transactions are properly included in the master file and are correctly summarized Classification Classification Sales transactions are properly classified Cutoff Timing Sales transactions are recorded on the correct dates. Management Assertions About Classes of Transactions and Events General Transaction related Audit Objectives Specific Sales Transaction related Audit Objectives Hillsburg Hardware Company: As Applied to Sales Transactions 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 31 Realizable value Assets are included at estimated realizable value Rights and obligations Assets must be owned General Balancerelated Audit Objectives 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 35 Management Assertions and Transactionrelated Audit Objectives Management Assertions About Account Balances General Balance related Audit Objectives Valuation and allocation Detail tiein Realizable value Total of inventory items agrees with general ledger Inventories have been written down where realizable value is impaired Hillsburg Hardware Company: As Applied to Inventory Specific Balancerelated Audit Objectives Applied to Inventory Rights and obligations Rights and obligations The pany has title to all inventory items listed Inventories are not pledged as collateral 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 39 Learning Objective 10 Explain the relationship between audit objectives and the accumulation of audit evidence.
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