如何成为合格的审计咨询师15.ppt

Completing the Tests in theAcquisition and PaymentCycle: Verificationof Selected Accounts Chapter 15 Learning Objective 1 Accounts Associated with Acquisitionand Payment Cycle Transactions Accounts Associated with Acquisitionand Payment Cycle Transactions Accounts Associated with Acquisitionand Payment Cycle Transactions Learning Objective 2 Auditing Manufacturing Equipmentand Related Accounts Analytical Procedures for Manufacturing Equipment Analytical Procedures for Manufacturing Equipment Verifying Current Year Acquisitions Major Balance-RelatedAudit Objectives Major Balance-RelatedAudit Objectives Major Balance-RelatedAudit Objectives Verifying Current Year Disposals Verifying Ending Balanceof Asset Accounts Verifying Depreciation Expense Verifying Ending Balance in Accumulated Depreciation Learning Objective 3 Audit of Prepaid Expenses Prepaid InsuranceInternal Controls Prepaid InsuranceAudit Tests Prepaid InsuranceAudit Tests Learning Objective 4 Audit of Accrued Liabilities Accrued Property Taxesand Related Accounts Learning Objective 5 Approach to Auditing Incomeand Expense Accounts Analytical Procedures forIncome and Expense Accounts Analytical Procedures forIncome and Expense Accounts Analytical Procedures forIncome and Expense Accounts Analytical Procedures forIncome and Expense Accounts Analytical Procedures forIncome and Expense Accounts Tests of Controls and SubstantiveTest of Transactions Tests of Details of AccountBalances: Expense Analysis Tests of Details of Account Balances: Allocation End of Chapter 15 Analytical Procedure Possible Misstatement Compare inventory Misstatement of cost turnover ratio with of goods sold and previous years. inventory Compare prepaid insurance Misstatement of expense with previous insurance expense years. and prepaid insurance Analytical Procedure Possible Misstatement Compare commission Misstatement of expense divided by sales commission expense, with previous