auditofcashbalances(英文版)(ppt31頁)-資料下載頁
2025-03-29 10:15本頁面
【正文】 d disbursing banks. The date of the recording of the disbursements and receipts for each transfer must be in the same fiscal year. Tests of Interbank Transfers 17 25 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Disbursements on the interbank transfer schedule should be correctly included in or excluded from yearend bank reconciliation as outstanding checks. Tests of Interbank Transfers Receipts on the interbank transfer schedule should be correctly included in or excluded from yearend bank reconciliations as deposits in transit. 17 26 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Design and perform audit tests of the imprest payroll bank account. 17 27 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of the Imprest Payroll Bank Account 17 28 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Design and perform audit tests of imprest petty cash. 17 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Petty cash is a unique account because it is often immaterial in amount, yet it is verified on many audits. The account is verified primarily because of the potential for defalcation and the client’s expectation of an audit review even when the amount is immaterial. Petty Cash 17 30 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Imprest Petty Cash 17 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 17 17 32 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 演講完畢，謝謝觀看！
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