Chapter20 Completing the Tests in the Acquisition and Payment Cycle (审计学英文版)概要1.pptVIP

Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts Chapter 20 Learning Objective 1 Recognize the many accounts in the acquisition and payment cycle. Accounts Associated with the Acquisition and Payment Cycle Accounts Associated with the Acquisition and Payment Cycle Accounts Associated with the Acquisition and Payment Cycle Methodology for Designing Testsof Details of Balances for A/P Methodology for Designing Testsof Details of Balances for A/P Methodology for Designing Testsof Details of Balances for A/P Learning Objective 2 Design and perform audit tests of property, plant, and equipment and related accounts. Classifications of Property, Plant,and Equipment Accounts Manufacturing Equipment and Related Accounts Auditing Manufacturing Equipment and Related Accounts Analytical Procedures for Manufacturing Equipment Analytical Procedures for Manufacturing Equipment Verifying Current Year Acquisitions Major Balance-Related Audit Objectives Major Balance-Related Audit Objectives Major Balance-Related Audit Objectives Major Balance-Related Audit Objectives Major Balance-Related Audit Objectives Major Balance-Related Audit Objectives Major Balance-Related Audit Objectives Verifying Current Year Disposals Verifying Ending Balanceof Asset Accounts Verifying Depreciation Expense Verifying Ending Balance in Accumulated Depreciation Learning Objective 3 Design and perform audit tests of prepaid expenses. Audit of Prepaid Expenses Prepaid Insurance and Related Accounts Internal Controls Audit Tests Audit Tests Balance-Related Audit Objectives Balance-Related Audit Objectives Balance-Related Audit Objectives Learning Objective 4 Design and perform audit tests of accrued liabilities. Audit of Accrued Liabilities Accrued Property Taxes and Related Accounts Learning Objective 5 Design and perform audit tests of income and expense accounts. Approach to Auditing Incomeand Expense Accounts Analytical Procedures for Income and Expense