auditoftheinventoryandwarehousingcycle(英文版)(ppt39頁(yè))-免費(fèi)閱讀
【正文】 2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interrelationship of Various Audit Tests Tests of sales and collection cycle Finished goods Cost of goods sold 16 38 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Pricing and Compilation 16 30 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Controls Proper instructions for the physical count Supervision by responsible personnel Independent interval verification of the counts Independent reconciliations of the physical counts with perpetual inventory master files Adequate control over count sheets or tags 16 22 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Apply analytical procedures to the accounts in the inventory and warehousing cycle. 16 14 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 2 Describe how emerce affects inventory management. 16 6 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 1 Identify the business functions and the related documents and records in the inventory and warehousing cycle. 16 3 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 4 Design and perform audit tests of cost accounting. 16 11 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Details of Balances Design and perform tests of controls and substantive tests of transactions for the several cycles. Design and perform analytical procedures for the inventory and warehousing cycle. 16 19 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Physical Inventory Observation Rights The
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1