auditoftheacquisitionandpaymentcycle(英文版)(ppt36頁)-資料下載頁
2025-03-29 10:15本頁面
【正文】 cutoff to physical observation of inventory ? Inventory in transit 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 30 Inventory Considerations ? If not at year end – roll count to year end ? Cycle inventory – sample from cycles ? Auditor not present for count ? Inventory affects on F/S pervasive 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 31 Reliability of Evidence 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 32 Special Audit Considerations ? Emphasis on pleteness, unrecorded liabilities and expenses understatements ? Purchase order splitting to bypass authorization controls. ? Search for unrecorded liabilities ? Physical inventory observed required by GAAS 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 33 Unrecorded Liabilities ? Scan purchase orders for mitments ? Search unmatched invoices/receiving report ? Review payments in January ? Review bank confirmations for loans ? Confirm payables – small/zero balances ? Review lawyers’ letters ? Review accrued expenses for pleteness 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 34 Types of Audit Tests for the Acquisition and Payment Cycle Cash in Bank Accounts Payable Acquisition Expenses Ending balance TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS Audited by AP Payments Expenses Ending balance Audited by AP and TDP Audited by TOC, STOT, and AP Audited by TOC, STOT, and AP 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 35 Types of Audit Tests for the Acquisition and Payment Cycle Accounts Payable Acquisition Assets Ending balance TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS Acquisition of assets Audited by TOC, STOT, and AP Audited by AP and TDP 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 36 End of Chapter 18 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 37 演講完畢，謝謝觀看！
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