審計的責(zé)任與目的ppt課件(參考版)
2025-01-08 00:42本頁面
【正文】 Learning Objective 4 Classify transactions and account balances into financial statement cycles and identify benefits of a cycle approach to segmenting the audit. Financial Statements Cycles Audits are performed by dividing the financial statements into smaller segments or ponents. Transaction Flow Example Transactions Acquisition of goods and services Sales Cash receipts Journals Cash receipts journal Sales journal Acquisitions journal Ledger, Trial Balance, and Financial Statements General ledger and subsidiary records General ledger trial balance Financial statements Transaction Flow Example Transactions Journals Ledger, Trial Balance, and Financial Statements Allocation and adjustments Payroll journal Cash disbursements Cash disburse ments journal Payroll services and disbursements General journal General ledger and subsidiary records General ledger trial balance Financial statements Relationships Among Transaction Cycles General cash Capital acquisition and repayment cycle Sales and collection cycle Acquisition and payment cycle Payroll and personnel cycle Inventory and warehousing cycle Learning Objective 5 Describe why the auditor obtains a bination of assurance by auditing classes of transactions and ending balances in accounts. Balance and Transactions Affecting Balances Example Beginning balance Sales $ 18,827 $144,328 $138,393 Cash receipts $ 1,242 Sales returns and allowances Chargeoff of uncollectible accounts Ending balance $ 20,197 $ 3,323 Accounts Receivable (in thousands) Learning Objective 6 Distinguish amongthe five categories of management assertions about financial information. 區(qū)別管理當(dāng)局對財務(wù)資訊的五大聲明 Management Assertions 1. Existence or occurrence存在或發(fā)生 2. Completeness完整性 3. Valuation or allocation評價與分?jǐn)? 4. Rights and obligations權(quán)利與義務(wù) 5. Presentation and disclosure表達與揭露 Learning Objective 7 Link the six general transactionrelated audit objectives to the five management 交易相關(guān)一般審計目標(biāo)與管理當(dāng)局聲明 TransactionRelated Audit Objectives Existence Recorded transactions exist. 被記錄的交易是確實存在 Completeness Existing transactions are 交易皆已記錄 Accuracy Recorded transactions are stated at the correct TransactionRelated Audit Objectives Classification Transactions are properly Timing Transactions are recorded on the correct dates. 正確日期記錄 Posting and summarization Transactions are included in the master files and are correctly summarized. TransactionRelated Audit Objectives and Management Assertions Manageme
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號-1