auditevidence(英文版)(ppt34頁(yè))(編輯修改稿)
2025-04-16 10:15 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 ancial statements for unusual items and then uses vouching to look at the source documents. 7 15 Scanning ? Looking for unusual items such as debit balances or transactions in a revenue. ? This audit procedure is to direct attention to areas that may need additional audit procedures. 7 16 Analytical Procedures ? Studying relationships between financial and non financial data for possible irregularities. ? It is a required procedure during the planning of an audit and during the final review of an audit before a report is issued. ? Optionally can be used as evidence. 7 17 Relationships Types of evidence Sample size Timing of tests Audit procedures Items to select Specific instructions 7 18 Information Often Confirmed Information Source Assets Cash in bank Bank Accounts receivable Customer Notes receivable Maker Owned inventory out on consignment Consignee Inventory held in public warehouses Warehouse Cash surrender value of life insurance Insurance co. 7 19 Information Often Confirmed Information Source Liabilities Accounts payable Creditor Notes payable Lender Advances from customers Customer Mortgages payable Mortgagor Bonds payable Bondholder 7 20 Information Often Confirmed Information Source Owners’ Equity Shares outstanding Registrar and transfer agent 7 21 Information Often Confirmed Information Source
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