AccountsReceivable(英文版)(30页)讲述.pptVIP

Completing the Tests in theSales and Collection Cycle:Accounts Receivable Chapter 15 Accounts Receivable Balance-Related Audit Objectives Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Methodology for Designing Tests ofBalances – Accounts Receivable Relationship Between Sales and Accounts Receivable Relationship Between Cash Receipts and Accounts Receivable Analytical Procedures for the Sales and Collection Cycle Analytical Procedures for the Sales and Collection Cycle Analytical Procedures for the Sales and Collection Cycle Selected Comparative Information Analytical ProceduresSales and Collection Cycle Design and Perform Tests of Detailsof A/R Balance (Phase III) Analytical Procedures for Gross Margin Designing Tests ofDetail of Balances Designing Tests ofDetail of Balances AICPA Requirements Type of Confirmation Timing Sample Size Selection of Itemsfor Testing Selection of Itemsfor Testing Subsequent Cash Receipts Duplicate Sales Invoices Shipping Documents CorrespondenceWith the Client Analysis of Difference Drawing Conclusions End of Chapter 15 ?2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 15 - * ?2003 Prentice Hall Business Publishing, Auditing and Assurance Services 9/e, Arens/Elder/Beasley 15 - * Detail tie-in Completeness Classification Existence Accuracy Cutoff Realizable value Rights and obligations Presentation and disclosure Identify client business risks affecting accounts receivable. Set tolerable misstatement and assess inherent risk for accounts receivable. Assess control risk for sales and collection cycle. Design and perform tests of controls and substantive tests of transactions for sales and collection cycle. Design and perform analytical procedures for accounts receivable balance. Design tests of details of accounts receivable balance to satisfy balance-related audit objectives. Audit procedures S