auditofthecapitalacquisitionandrepaymentcycle(英文版)-閱讀頁
2025-04-08 10:16本頁面
【正文】 isclosed (presentation and disclosure). 1 2 3 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 21 Types of Audit Tests for Notes Payable Interest Payable Ending balance Audited by AP and TDP Audited by TOC, STOT, and AP Interest Expense Interest expense Ending balance Audited by AP TOC + STOT + AP + TDP = Sufficient petent evidence per GAAS 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 23 Owners’ Equity and Dividend Accounts Cash in Bank Capital Stock – Common Paidin Capital in Excess of Par – Common Redemption of stock Redemption of stock Beginning balance Issue of stock Ending balance Beginning balance Issue of stock Ending balance 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 25 Internal Controls 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 27 3 Capital stock is accurately recorded (accuracy). 4 Capital stock is properly presented and disclosed (presentation and disclosure). Audit of Capital Stock and Paidin Capital 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 29 Audit of Retained Earnings Transactions involving retained earnings: – earnings for the year – dividends declared There may be corrections to: – priorperiod earnings – priorperiod adjustments – appropriations of retained earnings 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 31 Estimates ? Management municates the need for proper accounting estimates ? Reliable data for estimates ? Preparation of estimates by qualified personnel ? Adequate review and supervision ? Comparison of estimates to subsequent results ? Estimates consistent with pany plans 169。2023 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 21 33 演講完畢，謝謝觀看！
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