AuditoftheInventoryandWarehousingCycle(英文版)(ppt35页)课件.pptVIP

Audit of the Inventoryand Warehousing Cycle Chapter 20 Flow of Inventory and Costs Flow of Inventory and Costs Functions in the Inventory and Warehousing Cycle Functions in the Inventory and Warehousing Cycle How E-Commerce Affects Inventory Management Audit of Inventory Audit of Inventory Cost Accounting Controls Methodology for Designing Controls and Substantive Tests Methodology for Designing Controls and Substantive Tests Tests of Cost Accounting Analytical Procedures for Manufacturing Equipment Analytical Procedures for Manufacturing Equipment Analytical Procedures for Manufacturing Equipment Methodology for Designing Tests ofBalances – Other Accounts Methodology for Designing Tests ofBalances – Other Accounts Methodology for Designing Tests ofBalances – Other Accounts Controls Audit Decisions Physical Observation Tests Balance-Related Objectives: Physical Inventory Observation Balance-Related Objectives: Physical Inventory Observation Balance-Related Objectives: Physical Inventory Observation Audit of Pricing and Compilation Audit of Pricing and Compilation Balance-Related Objectives: InventoryPricing and Compilation Balance-Related Objectives: InventoryPricing and Compilation Valuation (Pricing)of Inventory Interrelationship ofVarious Audit Tests Interrelationship ofVarious Audit Tests Interrelationship ofVarious Audit Tests Interrelationship ofVarious Audit Tests Integration of the Tests End of Chapter 20 Tests of payroll and personnel cycle Work in process Direct labor Work in process Indirect labor Inventory tests Raw materials Ending inventory Work in process Ending inventory Finished goods Ending inventory Tests of sales and collection cycle Finished goods Cost of goods sold Acquisition and Payment Cycle Payroll and Personnel Cycle Sales and Collection Cycle Cost Accounting Physical Inventory, Pricing, and Compilation ?2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 20 - * ?2003 Prentice H