auditofcashbalances(英文版)-免費(fèi)閱讀
【正文】 2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 27 Petty cash is a unique account because it is often immaterial in amount, yet it is verified on many audits. The account is verified primarily because of the potential for defalcation and the client’s expectation of an audit review even when the amount is immaterial. Petty Cash 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 19 Types of Audit Tests Used for General Cash in Bank Cash in Bank Ending balance TOCT + TOCB + STOT + AP + TDP = Sufficient petent evidence per GAAS Audited by TOCT, STOT, and AP Beginning balance Cash receipts Cash disbursements Audited by TOCT, STOT, and AP Audited by TOCB, AP, and TDP 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 11 Relationship of General Cash to Other Cash Accounts Branch Bank Cash Equivalents Imprest Payroll Imprest Petty Cash Fund General Cash 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 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。2023 Prentice Hall Business 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 inheren
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1