verificationofselectedaccounts(英文版)-免費(fèi)閱讀
【正文】 2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Tests of Controls and Substantive Test of Transactions 15 34 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Accrued Property Taxes and Related Accounts Accrued Property Taxes Property Tax Expense Beginning balance Payments Current period (property taxes) property tax expense Ending balance 15 26 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Verifying Ending Balance in Accumulated Depreciation 1. Accumulated depreciation as stated in the property master file agrees with the general ledger. 2. Accumulated depreciation in the master file is accurate. 15 18 169。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 manufacturing Idle equipment or cost divided by some measure equipment that has of production with previous been disposed of, but years. not written off. 15 10 169。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 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 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 Prepaid Insurance Audit Tests Compare the puted prepaid insurance balance
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