auditofcashbalances(英文版)(ppt31頁)(參考版)
2025-03-31 10:15本頁面
【正文】 2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 演講完畢，謝謝觀看！ 。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Imprest Petty Cash 17 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Design and perform audit tests of imprest petty cash. 17 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Design and perform audit tests of the imprest payroll bank account. 17 27 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley The accuracy of the information on the interbank transfer schedule should be verified. The interbank transfers must be recorded in both the receiving and disbursing banks. The date of the recording of the disbursements and receipts for each transfer must be in the same fiscal year. Tests of Interbank Transfers 17 25 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 4 Recognize when to extend audit tests of the general cash account to test further for material fraud. 17 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: General Cash in the Bank Detail tiein Cutoff Presentation and disclosure Existence Accuracy Completeness 17 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Acct. 101 – General account Balance per bank, 12/31 $63,275 Add deposit in transit 12/31 11,250 $74,525 Less outstanding check 8,000 Balance per bank, adjusted $66,525 Audit Schedule for a Bank Reconciliation Schedule A2 D
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