verificationofselectedaccounts(英文版)(存儲(chǔ)版)
【正文】 for the current year on a policybypolicy basis with that of the preceding year. Review the insurance coverage listed on the prepaid insurance schedule with an appropriate client official or insurance broker. 15 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Ine and Expense Accounts Analytical Procedure Possible Misstatement Compare individual Misstatement of expenses with budgets. expenses and related balance sheet accounts Compare gross margin Misstatement of cost percentage with previous of goods sold and years. inventory 15 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 15 15 37 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Ine and Expense Accounts Analytical Procedure Possible Misstatement Compare individual Overstatement or expenses with previous understatement of a year. balance in an expense sheet. 15 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Prepaid Insurance Internal Controls 1. Controls over the acquisition and recording of insurance 2. Controls over the insurance register 3. Controls over the chargeoff of insurance expense 15 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Current year acquisitions as listed are accurate. Major BalanceRelated Audit Objectives Accuracy 1. Examine vendors’ invoices. 15 13 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Accounts Associated with Acquisition and Payment Cycle Transactions Cost of goods sold Rent expense Property taxes Ine tax expense Insurance expense Professional fees Retirement benefits Utilities Expenses 15 5 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Assets Cash Inventory Supplies Property, plant, and equipment Patents, trademarks, and copyrights Prepaid rent Prepaid taxes Prepaid insurance Accounts Associated with Acquisition and Payment Cycle Transactions 15 4 169。2023 Pre
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