auditoftheinventoryandwarehousingcycle(英文版)(ppt39頁(yè))-文庫(kù)吧資料
2025-04-02 10:15本頁(yè)面
【正文】 st. Existing inventory is counted and tagged. Inventory is counted accurately. 16 25 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit Decisions 16 23 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 6 Design and perform physical observation audit tests for inventory. 16 21 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Details of Balances Design and perform tests of controls and substantive tests of transactions for the several cycles. Design and perform analytical procedures for the inventory and warehousing cycle. 16 19 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare current year Misstatement of unit manufacturing costs with costs of inventory, those of previous years especially direct (variable costs should be labor and adjusted for changes in manufacturing volume). overhead 16 17 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare gross margin Overstatement or percentage with that of understatement of previous years. inventory and cost of goods sold Compare inventory turnover Obsolete inventory (cost of goods sold divided Overstatement or by average inventory) with understatement of that of previous years. inventory 16 15 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Tests of Cost Accounting Physical Controls Documents and records for transferring inventory Perpetual inventory master files Unit cost records 16 13 169。2023 Prentice Hall Business Publishing, Essentials of A
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