auditofcashbalances(英文版)-wenkub.com
2025-03-27 10:16 本頁面
【正文】 2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 29 Audit of Imprest Petty Cash 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 25 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. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 21 Proof of Cash 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 17 BalanceRelated Objectives: General Cash in the Bank Detail tiein Cutoff Presentation and disclosure Existence Accuracy Completeness 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 13 Methodology for Designing Tests of Balances – Notes Payable Design and perform tests of controls and substantive tests of transactions several cycles. Design and perform analytical procedures for cash in bank balance. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 9 Cash in the Bank and Transaction Cycles ? Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit ? Payments on notes payable debited directly to the bank balance by the bank but not entered in the client’s records 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 22 5 Relationships of Cash in the Bank and Tr
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