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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 Integration of the Tests ? Acquisition and payment cycle ? Payroll and personnel cycle ? Sales and collection cycle ? Cost accounting ? Physical inventory, pricing, and pilation 16 39 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interrelationship of Various Audit Tests Inventory tests Raw materials Ending inventory Work in process Ending inventory Finished goods Ending inventory 16 37 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Interrelationship of Various Audit Tests Tests of acquisition and payment cycle Raw materials Acquisitions of raw materials Work in process Other manufacturing overhead 16 35 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Valuation (Pricing) of Inventory Pricing Purchased Inventory Pricing Manufactured Inventory Cost or Market 16 33 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Inventory Pricing and Compilation Detail tiein Existence Completeness Accuracy 16 31 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Pricing and Compilation 16 29 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Physical Inventory Observation Rights The client has rights to inventory recorded on tags Realizable Value Obsolete and unusable inventory items are excluded or noted. 16 27 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley BalanceRelated Objectives: Physical Inventory Observation Existence Completeness Accuracy Inventory as recorded on tags exi