auditoftheacquisitionandpaymentcycle(英文版)(ppt36頁)(參考版)
2025-03-31 10:15本頁面
【正文】 2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 36 End of Chapter 18 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 34 Types of Audit Tests for the Acquisition and Payment Cycle Cash in Bank Accounts Payable Acquisition Expenses Ending balance TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS Audited by AP Payments Expenses Ending balance Audited by AP and TDP Audited by TOC, STOT, and AP Audited by TOC, STOT, and AP 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 32 Special Audit Considerations ? Emphasis on pleteness, unrecorded liabilities and expenses understatements ? Purchase order splitting to bypass authorization controls. ? Search for unrecorded liabilities ? Physical inventory observed required by GAAS 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 30 Inventory Considerations ? If not at year end – roll count to year end ? Cycle inventory – sample from cycles ? Auditor not present for count ? Inventory affects on F/S pervasive 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 28 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. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 26 Analytical Procedures for the Acquisition and Payment Cycle Analytical Procedure Possible Misstatement Compare individual Unrecorded or accounts payable with nonexistent accounts, previous years. or misstatements Calculate ratios such as Unrecorded or purchases divided by nonexistent accounts, accounts payable, and or misstatements accounts payable divided by current liabilities. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 24 Methodology for Designing Tests of Details of Balances for A/P Phase III Design and perform analytical procedures. Design and perform tests of details of accounts payable
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