completingthetestsintheacquisition(英文版)-資料下載頁
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【正文】 at would also affect an ine statement account 19 34 Analytical Procedures for Ine and Expense Accounts Analytical Procedure Possible Misstatement Compare individual Misstatement of expenses with budgets. expenses and related balance sheet accounts Compare gross margin Misstatement of cost percentage with previous of goods sold and years. inventory 19 35 Analytical Procedures for Ine and Expense Accounts Analytical Procedure Possible Misstatement Compare inventory Misstatement of cost turnover ratio with of goods sold and previous years. inventory Compare prepaid insurance Misstatement of expense with previous insurance expense years. and prepaid insurance 19 36 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 19 37 Tests of Controls and Substantive Test of Transactions 19 38 Tests of Details of Account Balances and Expense Analysis Expense account analysis Tests of details of account balances – allocation 19 39 Allocation Several expense accounts result from the allocation of accounting data rather than discrete transactions. These include depreciation, depletion, and the amortization of copyrights and catalog cost. The allocation of manufacturing overhead between inventory and cost of goods sold is an example of a different type of allocation that affects expenses. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 19 40 End of Chapter 19 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 19 41 演講完畢，謝謝觀看！
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