《审计现金余额》PPT课件.pptx

- 1 现金余额审计 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 2 学习目标 1.说明银行存款与各交易循环之间的关系 2.识别企业常用的几种现金帐户 3.设计并执行对现金总帐的审计测试 4.掌握扩大现金总帐审计测试程序的时机，进一步查找可能存在的重大舞弊 5.设计并执行对定额工资帐户的审计测试 6.设计并执行对定额备用金的审计测试 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 3 1.银行存款与交易循环 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 4 1.银行存款与交易循环 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 5 1.银行存款与交易循环 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 6 1.银行存款与交易循环 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 7 1.银行存款与交易循环 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 8 1.银行存款与交易循环 Duplicate payment of a vendor’s invoice Improper payments of officers’ personal expenditures Payment for raw materials that were not received Payment to an employee for more hours worked Payment of interest to a related party for an amount in excess of the going rate 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 9 1.银行存款与交易循环 通过对银行余额调节表的审查，通常可以发现以下不同类型的错误： Failure to include a check that has not cleared the bank, even though it has been recorded in the cash disbursements journal Cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 10 1.银行存款与交易循环 Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit Payments on notes payable debited directly to the bank balance by the bank but not entered in the client’s records Deposits received by the bank on behalf of the company from credit card agencies and other vendors making payments electronically, but not recorded in the client’s records. 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 11 2.现金帐户的种类 General cash account Imprest payroll account Branch bank account Imprest petty cash fund Cash equivalents 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 12 2.现金帐户种类 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 13 3.现金总帐的审计 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 14 3.现金总帐的审计 1.识别影响现金的客户经营风险 不当的现金管理政策；委托他人管理资金都可能产生经营风险。 2.确定可容忍错报及估计固有风险——存在 3.估计控制风险 一是对影响现金收支记录的交易循环进行控制；二是独立编制银行存款余额调节表。 精品优质文档@下载可编辑#知识总结归纳！！！！！ - 15 3.现金总帐的审计 （1）主要控制 将签发支票与负责应付帐款的职责进行分离，执票签发人必须经过