auditoftheacquisitionandpaymentcycle(英文版)(ppt36頁)-在線瀏覽
2025-04-30 10:15本頁面
【正文】 e Services 9/e, Arens/Elder/Beasley 18 9 Related Documents and Reports Acquisitions transaction file Acquisitions journal or listing Vendor’s invoice Voucher A/P trial balance Debit memo A/P master file Vendor’s statement 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 11 How ECommerce Affects the Acquisition and Payment Cycle Suppliers Customers Electronic data interchange (EDI) is the electronic exchange of information between panies and their suppliers and consumers. Purchase orders Customer orders EDI EDI 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 13 Methodology for Designing Tests of Controls – Acquisitions and Disbursements Understand internal control – acquisitions and cash disbursements. Assess planned control risk – acquisitions and cash disbursements. Evaluate costbenefit of testing controls. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 15 Understand Internal Control 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 17 Evaluate CostBenefit of Testing Controls The auditor identifies the key internal controls and weaknesses and assesses control risk. The auditor decides whether substantive tests will be reduced sufficiently to justify the cost of performing tests of controls. 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 19 Control Activities ? Purchase requisitions/orders are authorized ? Restricted access to assets inventory, plant, check book ? Setup accounts payable only when required documents are present and checked to PO ? Record payable when goods or services received ? Record payment when check is sent 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 18 21 Controls and Substantive Tests of Transactions for Cash Disbursements The assumption underlying these controls and audit procedures is separate cash disbursements and acquisitions journals. The acquisitions and cash disbursements tests are typically performed concurrently. 169。2023 Prentice Hall Business Publishing, Auditing and Assur
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