AuditofCashBalances(英文版)(31页)讲述.ppt

Audit of Cash Balances Chapter 17 Learning Objective 1 Relationships of Cash in the Bank and Transaction Cycles Relationships of Cash in the Bank and Transaction Cycles Relationships of Cash in the Bank and Transaction Cycles Relationships of Cash in the Bank and Transaction Cycles Cash in the Bank andTransaction Cycles Cash in the Bank andTransaction Cycles Cash in the Bank andTransaction Cycles Cash in the Bank andTransaction Cycles Learning Objective 2 Types of Cash Accounts Relationship of General Cashto Other Cash Accounts Learning Objective 3 Methodology for Designing Testsof Balances – Cash In the Bank Methodology for Designing Testsof Balances – Cash In the Bank Methodology for Designing Testsof Balances – Cash In the Bank Audit Schedule for aBank Reconciliation Audit Schedule for aBank Reconciliation Balance-Related Objectives: General Cash in the Bank Existence, Accuracy,and Completeness Learning Objective 4 Extended Tests of theBank Reconciliation Tests of Interbank Transfers Tests of Interbank Transfers Learning Objective 5 Audit of the ImprestPayroll Bank Account Learning Objective 6 Petty Cash Audit of Imprest Petty Cash End of Chapter 17 17 - * ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley Show the relationship of cash in the bank to the various transaction cycles. Cash in Bank Capital Stock – Common Paid-in Capital in Excess of Par – Common Redemption of stock Redemption of stock Issue of stock Issue of stock Dividends Payable Payment of dividends Capital Acquisition and Repayment Cycle Cash in Bank Accounts Payable Payment Acquisition and Payment Cycle Cash in Bank Accounts Receivable Gross Sales Cash sales Cash receipts Cash Discounts Taken Sales and Collection Cycle Cash in Bank Accrued Wages, Salaries, Bonuses, and Commissions Withheld Income Taxes and Other Deductions Payment Payment Accrued Payroll Tax