20xx注冊(cè)會(huì)計(jì)師考試審計(jì)英語7a-資料下載頁
2025-08-12 23:47本頁面
【導(dǎo)讀】第七課銷售與收款循環(huán)審計(jì)及。購(gòu)貨與付款循環(huán)審計(jì)。receivablerecords.現(xiàn)金保管與應(yīng)收賬款記錄分離。將發(fā)運(yùn)憑證預(yù)先連續(xù)編號(hào)。獨(dú)立定期復(fù)查編號(hào)的連續(xù)性
【正文】 ods (positive, negative) ? Who? ? Large amounts ? Long age ? Disagreements with clients ? Related parties ? Frequent transactions ? Abnormal items: material misstatements or frauds ? How? ? Positive confirmation ? Negative confirmation ? When? ? Subsequent to balance sheet date ? If there is a low risk of material misstatement, auditor can confirm prior to balance sheet date, and additional substantive procedure between cutoff date of confirmation and balance sheet date. ? Controls on confirmation ? Summary and evaluation of results ? Reconsider Appropriateness of: ? prior evaluation on internal control ? results of control tests ? results of analytical procedure ? related risk assessments ? if no differences in confirmation results: reasonably infer that all accounts receivables are correct as a whole. ? if differences are found in confirmation results: ? estimate total accumulated possible misstatements and therefore accumulated misstatements in unconfirmed receivables, or ? confirm additional accounts
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