verificationofselectedaccounts(英文版)(完整版)
【正文】 sposals Ending balance in the asset account Depreciation expense Ending balance in accumulated depreciation Current year acquisitions 15 8 169。15 1 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare depreciation Misstatement in expense divided by gross depreciation expense manufacturing equipment and accumulated cost with previous years. depreciation Compare accumulated Misstatement in depreciation divided by gross accumulated manufacturing equipment depreciation cost with previous years. 15 9 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Verifying Depreciation Expense The most important objective is accuracy. Consistent depreciation policy Correct calculations 15 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Accrued Liabilities ? Accrued ine taxes ? Accrued interest ? Accrued pension costs ? Accrued professional fees ? Accrued rent ? Accrued warranty costs 15 25 169。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 mission Misstatement of expense divided by sales mission expense, with previous years. accrued missions Compare individual Misstatement of manufacturing expenses individual mfg. divided by total mfg. expenses and related expenses with previous years. balance sheet accounts 15 33 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Tests of Details of Account Balances: Expense Analysis Expense account analysis is the examination of underlying documentation of individual transactions and amounts making up the detail of the total of an expense account. 15 35 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Design and perform audit tests of ine and expense accounts. 15 27 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 3
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