银行从业资格考试《公共基础》真题与.pptVIP

Audit of the Inventoryand Warehousing Cycle Chapter 21 Learning Objective 1 Describe the business functions and the related documents and records in the inventory and warehousing cycle. Flow of Inventory and Costs Learning Objective 2 Explain the five parts of the audit of the inventory and warehousing cycle. Functions in the Cycle Audit of Inventory Audit of Inventory Learning Objective 3 Design and perform audit tests of cost accounting. Cost Accounting Controls Methodology for Designing Controls and Substantive Tests Tests of Cost Accounting Learning Objective 4 Apply analytical procedures