auditofcashbalances(英文版)(ppt31頁)-在線瀏覽
2025-04-30 10:15本頁面
【正文】 ice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Cash in the Bank and Transaction Cycles Misstatements which are normally discovered as a part of the tests of a bank reconciliation. ? Failure to include a check that has not cleared the bank, even though it has been recorded in the cash disbursements journal ? Cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year 17 10 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 2 Identify the major types of cash accounts maintained by business entities. 17 12 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Relationship of General Cash to Other Cash Accounts Branch Bank Cash Equivalents Imprest Payroll Imprest Petty Cash Fund General Cash 17 14 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Cash In the Bank Identify client business risks affecting cash in bank. Set tolerable misstatement and assess inherent risk for cash in bank. Assess control risk for cash in bank. 17 16 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Balances – Cash In the Bank Design tests of details of cash in bank balance to satisfy balancerelated audit objectives. Audit procedures Sample size Items to select Timing 17 18 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Balance per books, 12/31 $66,647 Add: Note receivable collected by the bank 1,325 Interest ine 265 $68,237 Less: Payment of electric bill 1,5
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