AuditoftheInventoryandWarehousingCycle(英文版)(ppt39页)课件.pptVIP

Audit of the Inventoryand Warehousing Cycle Chapter 16 Learning Objective 1 Functions in the Inventoryand Warehousing Cycle Functions in the Inventoryand Warehousing Cycle Learning Objective 2 How E-Commerce Affects Inventory Management Learning Objective 3 Audit of Inventory Audit of Inventory Learning Objective 4 Cost Accounting Controls Tests of Cost Accounting Learning Objective 5 Analytical Procedures for Manufacturing Equipment Analytical Procedures for Manufacturing Equipment Analytical Procedures for Manufacturing Equipment Methodology for DesigningTests of Details of Balances Methodology for DesigningTests of Details of Balances Methodology for DesigningTests of Details of Balances Learning Objective 6 Controls Audit Decisions Physical Observation Tests Balance-Related Objectives: Physical Inventory Observation Balance-Related Objectives: Physical Inventory Observation Balance-Related Objectives: Physical Inventory Observation Learning Objective 7 Audit of Pricing and Compilation Audit of Pricing and Compilation Balance-Related Objectives:Inventory Pricing and Compilation Balance-Related Objectives:Inventory Pricing and Compilation Valuation (Pricing) of Inventory Learning Objective 8 Interrelationship ofVarious Audit Tests Interrelationship ofVarious Audit Tests Interrelationship ofVarious Audit Tests Interrelationship ofVarious Audit Tests Integration of the Tests End of Chapter 16 Classification Realizable value Rights Presentation and disclosure Pricing Purchased Inventory Pricing Manufactured Inventory Cost or Market Integrate the various parts of the audit of the inventory and warehousing cycle. Tests of acquisition and payment cycle Raw materials Acquisitions of raw materials Work in process Other manufacturing overhead 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 sa