auditoftheinventoryandwarehousingcycle(英文版)(ppt39頁(yè))-在線瀏覽
2025-04-30 10:15本頁(yè)面
【正文】 e parts of the audit of the inventory and warehouse cycle. 16 8 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Audit of Inventory Physically observe inventory. Price and pile inventory. Cycle in which tested Ship goods and record revenue and costs. Part of audit Sales and collection Inventory and warehousing Inventory and warehousing 16 10 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Cost Accounting Controls Raw materials WIP Finished goods 16 12 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Learning Objective 5 Apply analytical procedures to the accounts in the inventory and warehousing cycle. 16 14 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible Misstatement Compare unit costs of Overstatement or inventory with those of understatement of previous years. unit costs Compare extended Misstatements in inventory value with that pilation, unit of previous years. costs, or extensions 16 16 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Details of Balances Identify client business risks affecting the inventory and warehousing cycles. Set tolerable misstatement and assess inherent risk for the inventory and warehousing cycles. Assess control risk for several cycles. 16 18 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Methodology for Designing Tests of Details of Balances Design tests of details of inventory to satisfy balancerelated audit objectives. Audit procedures Sample size Items to select Timing 16 20 169。2023 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Controls Proper instructi
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