auditoftheacquisitionandpaymentcycle(英文版)-資料下載頁
2025-03-29 10:16本頁面
【正文】 Calculate ratios such as Unrecorded or purchases divided by nonexistent accounts, accounts payable, and or misstatements accounts payable divided by current liabilities. 14 28 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 7 Design and perform tests of details of balances for accounts payable, including outofperiod liability tests. 14 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley OutofPeriod Liability Tests Examine underlying documentation for subsequent cash disbursements. Examine underlying documentation for bills not paid several weeks after the year end. Trace receiving reports issued before yearend to related vendors’ invoices. 14 30 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley OutofPeriod Liability Tests Trace vendors’ statements that show a balance due to the accounts payable trial balance. Send confirmations to vendors with which the client does business. 14 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Cutoff Tests ? Relationship of cutoff to physical observation of inventory ? Inventory in transit 14 32 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 8 Distinguish the reliability of vendors’ invoices, vendors’ statements, and confirmations of accounts payable as audit evidence. 14 33 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Reliability of Evidence 14 34 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Sample Size 14 35 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 14 14 36 169。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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