auditoftheinventoryandwarehousingcycle(英文版)(ppt39頁(yè))(完整版)
【正文】 Store raw materials Process the goods Receive raw materials 16 4 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Functions in the Inventory and Warehousing Cycle Store finished goods Ship finished goods 16 5 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Tests of Cost Accounting Physical Controls Documents and records for transferring inventory Perpetual inventory master files Unit cost records 16 13 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Design and perform physical observation audit tests for inventory. 16 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Pricing and Compilation 16 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interrelationship of Various Audit Tests Inventory tests Raw materials Ending inventory Work in process Ending inventory Finished goods Ending inventory 16 37 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Integration of the Tests ? Acquisition and payment cycle ? Payroll and personnel cycle ? Sales and collection cycle ? Cost accounting ? Physical inventory, pricing, and pilation 16 39 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Inventory Pricing and Compilation Detail tiein Existence Completeness Accuracy 16 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit Decisions 16 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare gross margin Overstatement or percentage with that of understatement of previous years.
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