20xx注冊(cè)會(huì)計(jì)師考試審計(jì)英語7a-展示頁
2024-09-02 23:47本頁面
【正文】 ling function. 現(xiàn)金的保管與記錄和調(diào)節(jié)職能分離 (2) Authorization and approval ? Sales on credit 賒銷的審批 ? Delivery 發(fā)貨的審批 ? Sales price, conditions, freight and discounts 銷售價(jià)格、條件、運(yùn)費(fèi)和折扣的審批 ? Approval within authorization 在授權(quán)范圍內(nèi)審批，不得越權(quán)審批 (3) Vouchering and recording (4) Prenumbered vouchers ? 將發(fā)運(yùn)憑證預(yù)先連續(xù)編號(hào) ? 獨(dú)立定期復(fù)查編號(hào)的連續(xù)性 (5) Monthly checklist ? independent of cashier, sales and recording of accounts receivables ? auditor: observe their mailing, inspect records of replies (6) Internal review 2. Internal controls related to cash reception (See the textbook for more details) substantive procedures for sales transactions 1. Occurrence 2. Completeness 3. Valuation 4. Classification 5. Timeliness 6. Ledgering substantive procedures— revenue 1. Substantive analysis (1) Compare between the current and prior period revenues (2) profit margin of important products (with prior period and industry average) (3) Fluctuations of revenues in each month (4) Estimate revenue based on invoices 2. Cutoff test
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1