CompletingtheTestsintheAcquisition(英文版)(ppt40页)课件.ppt

Completing the Testsin the Acquisitionand Payment Cycle Chapter 19 Accounts Associated with Acquisitionand Payment Cycle Transactions Accounts Associated with Acquisitionand Payment Cycle Transactions Accounts Associated with Acquisitionand Payment Cycle Transactions Methodology for Designing Tests ofBalances – Other Accounts Methodology for Designing Tests ofBalances – Other Accounts Methodology for Designing Tests ofBalances – Other Accounts Classification of Property, Plant,and Equipment Accounts Manufacturing Equipmentand Related Accounts 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 Audit of Prepaid Expenses Prepaid Insuranceand Related Accounts Prepaid InsuranceInternal Controls Prepaid InsuranceAudit Tests Prepaid InsuranceAudit Tests Balance-RelatedAudit Objectives Balance-RelatedAudit Objectives Balance-RelatedAudit Objectives Audit of Accrued Liabilities Accrued Property Taxesand Related Accounts Approach to Auditing Income and Expense Accounts Analytical Procedures for Income and Expense Accounts Analytical Procedures for Income and Expense Accounts Analytical Procedures for Income and Expense Accounts Analytical Procedures for Income and Expense Accounts Analytical Procedures for Income and Expense Accounts Tests of Controls and SubstantiveTest of Transactions Tests of Details of Account Balancesand Expense Analysis Allocation End of Chapter 19 Analytical procedures Tests of controls and substantive tests of transactions Tests of details of account balances Analytical Procedure Possible Misstatement Compare individual