auditofcashbalances(英文版)(ppt31頁)-文庫吧資料
2025-04-02 10:15本頁面
【正文】 ate Prepared by CO 1/10/03 Approved by PZ 1/18/03 17 19 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Cash In the Bank Design and perform tests of controls and substantive tests of transactions several cycles. Design and perform analytical procedures for cash in bank balance. 17 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 3 Design and perform audit tests of the general cash account. 17 15 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Types of Cash Accounts 17 13 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Cash in the Bank and Transaction Cycles ? Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit ? Payments on notes payable debited directly to the bank balance by the bank but not entered in the client’s records 17 11 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Cash in the Bank and Transaction Cycles ? Duplicate payment of a vendor’s invoice ? Improper payments of officers’ personal expenditures ? Payment for raw materials that were not received ? Payment to an employee for more hours worked ? Payment of interest to a related party for an amount in excess of the going rate 17 9 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Relationships of Cash in the Bank and Transaction Cycles Cash in Bank Accrued Wages, Salaries, Bonuses, and Commissions Withheld Ine Taxes and Other Deductions Payment Payment A
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