審計(jì)學(xué)：一種整合方法_第12版_英文版cha-免費(fèi)閱讀
【正文】 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. 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 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 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 7 Management’s Responsibilities Management is responsible for the financial statements and for internal control. The SarbanesOxley Act increases management’s responsibility for the financial statements. It requires the CEO and the CFO of public panies to certify the quarterly and annual financial statements submitted to the SEC. 169。169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 8 Management’s Responsibilities The SarbanesOxley Act provides for criminal penalties for anyone who knowingly falsely certifies the statements. 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 16 Transaction Flow Example Allocation and adjustments Cash disbursements Payroll services and disbursements Ledgers, Trial Balance, and Financial Statements General ledger and subsidiary records General ledger trial balance Financial statements Transactions Payroll journal Cash disbursements journal General journal Journals 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 24 Occurrence Recorded transactions exist Completeness Existing transactions are recorded Accuracy Recorded transactions are stated at the correct amounts General Transactionsrelated Audit Objectives 169。2021 Prentice Hall Business Publishing, Auditing 12/e, Arens/Beasley/Elder 6 32 Management Assertions and Transactionrelated Audit Objectives Management Assertions About Account Balances General Balance related Audit Objectives Specific Balancerelated Audit Objectives Applied to Inventory Existence Existence All recorded inventory exists at the balance sheet date Completeness Completeness All existing inventory has been counted and included in the inventory summary Hillsburg Hardware Company: As Applied to Inventory 169。2021 Prentic
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