auditplanningandanalyticalprocedures(英文版)(ppt57頁)(參考版)
2025-03-31 10:16本頁面
【正文】 Interest expense 8 46 Additional Analytical Procedures Review the following documents: 1. Corporate charter 2. Corporate bylaws 3. Partnership agreements 4. Minutes of meeting with Board of Directors and executive mittees Finance and Audit. 5. New contracts and leases. 8 47 Board of Directors minutes include: ? Authorization of salaries for officers as well as other perks. ? Business operations approval of contracts, declaration of dividends, approval of property acquisitions and sales, discussions of mergers etc. 8 48 Steps to apply parisons: 1. Obtain unaudited financial statements and prepare mon size statements and ratios. 2. Study the data and evaluate relationships. 3. Ask relevant questions about questionable relationships. 4. Obtain or prepare a cash flow to evaluate going concern issues. 8 49 Horizontal and Vertical Analysis ? Horizontal analysis pare other years to the current for changes ? Vertical analysis pares prior year to current year as a percent of sales for the ine statement and as a percent of assets for the balance sheet. (mon size) 8 50 Summary of Analytical Procedures They involve the putation of ratios and other parisons of recorded amounts to auditor expectations. They are used in planning to understand the client’s business and industry. They are used throughout the audit to identify possible misstatements, reduce detailed tests, and to assess goingconcern issues. 8 51 CAATS ? Computer assisted audit techniques ? Use puter to perform audit procedures 8 52 Summary of the Purposes of Auditing Planning A major purpose is to gain an understanding of the client’s business and industry. 8 53 Key Parts of Planning Accept Client and Perform Initial Planning New client acceptance and continuance Identify client’s reasons for the audit Obtain an understanding with client Staff the engagement 8 54 Key Parts of Planning Understand the Client’s Business and Industry Understand client’s industry and external environment Understand client’s operations, strategies, and performance system 8 55 Key Parts of Planning Assess Client Business Risk Assess client business risk Evaluate management business controls affecting business risk Assess risk of material misstatements 8 56 Key Parts of Planning Perform Preliminary Analytical Procedures 8 57 End of Chapter 8 8 58 演講完畢，謝謝觀看！ 。 inventory turnover 8 45 Ability to Meet Longterm Debt Obligation Debt to equity: Total liabilities 247。 Accounts receivable turnover Inventory turnover: Cost of goods sold 247。 Current liabilities 8 43 Liquidity Activity Ratios Accounts receivable turnover: Net sales 247。 Current liabilities Quick ratio: (Cash + Marketable securities + Net accounts receivable) 247。s responsibili
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