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Chapter22 Audit of the Capital Acquisition and Repayment Cycle(审计学-英文版)
Audit of the Capital Acquisition and Repayment Cycle Chapter 22 Learning Objective 1 Identify the accounts and the unique characteristics of the capital acquisition and repayment cycle. Characteristics of the Capital Acquisition and Repayment Cycle Characteristics of the Capital Acquisition and Repayment Cycle Accounts in the Cycle Accounts in the Cycle Methodology for Designing Tests of Balances for Payroll Liabilities Methodology for Designing Tests of Balances for Payroll Liabilities Methodology for Designing Tests of Balances for Payroll Liabilities Learning Objective 2 Design and perform audit tests of notes payable and related accounts and transactions. Notes Payable Notes Payable Notes Payable and the Related Interest Accounts Internal Controls Internal Controls Tests of Controls and Substantive Tests of Transactions Analytical Procedures for Notes Payable Analytical Procedures for Notes Payable Major Balance-Related Audit Objectives in Notes Payable Types of Audit Tests for Notes Payable Types of Audit Tests for Notes Payable Learning Objective 3 Identify the primary concerns in the audit of owners’ equity transactions. Owners’ Equity Owners’ Equity and Dividend Accounts Owners’ Equity and Dividend Accounts Internal Controls Learning Objective 4 Design and perform tests of controls, substantive tests of transactions, and tests of details of balances for capital stock and retained earnings. Audit of Capital Stock and Paid-in Capital Audit of Capital Stock and Paid-in Capital Audit of Dividends Audit of Retained Earnings Types of Audit Tests Types of Audit Tests Types of Audit Tests Learning Objective 5 Identify capital acquisition issues for technology-based companies. E-Commerce and Capital Acquisition End of Chapter 22 Transactions involving retained earnings: – net earnings for the year – dividends declared There may be corrections to: – prior-period earnings – prior-period adjustments – appropriations of retained earnings TOC + STOT + AP + TDB = Sufficie
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