auditofthecapitalacquisitionandrepaymentcycle(英文版)(完整版)
【正文】 d dividends accounts and debt and equity. 3 4 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 4 Finance and Investing Accounts ? Investments ? Gains and losses on investments ? Intangibles goodwill, consolidations ? Long term debt ? Interest ine/expense ? Dividend ine ? Stock Accounts 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 12 Methodology for Designing Tests of Balances – Notes Payable Design tests of details of notes payable to satisfy balancerelated audit objectives. Audit procedures Sample size Items to select Timing 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 20 Types of Audit Tests for Notes Payable Cash in Bank Notes Payable Payments of principal Issue of new notes Payments of interest Interest Payable Ending balance TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS Audited by TOC, STOT, and AP Audited by AP and TDP Audited by TOC and STOT Audited by TOC and STOT 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 28 Audit of Dividends 1. Recorded dividends exist (existence). 2. Existing dividends are recorded (pleteness). 3. Dividends are accurately recorded (accuracy). 4. Dividends as paid to stockholders exist (existence). 5. Dividends payable are recorded (pleteness). 6. Dividends payable are accurately recorded (accuracy). 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 30 Auditors may identify specific business risks associated with the method used by startup panies to acquire capital. The plexity of the capital transactions may create unique financial reporting and disclosure issues. ECommerce and Capital Acquisition 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 22 Publicly held corporation Closely held corporation Owners
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