auditoftheinventoryandwarehousingcycle(英文版)(ppt39頁)-wenkub.com
2025-03-27 10:15 本頁面
【正文】 2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley End of Chapter 16 16 40 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interrelationship of Various Audit Tests Tests of payroll and personnel cycle Work in process Direct labor Work in process Indirect labor 16 36 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Inventory Pricing and Compilation Classification Realizable value Rights Presentation and disclosure 16 32 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 7 Design and perform audit tests of pricing and pilation for inventory. 16 28 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Physical Observation Tests 16 24 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Details of Balances Design tests of details of inventory to satisfy balancerelated audit objectives. Audit procedures Sample size Items to select Timing 16 20 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare unit costs of Overstatement or inventory with those of understatement of previous years. unit costs Compare extended Misstatements in inventory value with that pilation, unit of previous years. costs, or extensions 16 16 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Cost Accounting Controls Raw materials WIP Finished goods 16 12 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 3 Explain the five parts of the audit of the inventory and warehouse cycle. 16 8 16
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