审计学一种整合方法 第12版 英文版Chapter16.pptVIP

Completing the Testsin the Sales and Collection Cycle:Accounts Receivable Chapter 16 Learning Objective 1 Describe the methodology for designing tests of details of balances using the audit risk model. Accounts Receivable Balance-related Audit Objectives Methodology for Designing Testsof Details of Balances for A/R Methodology for Designing Testsof Details of Balances for A/R Methodology for Designing Testsof Details of Balances for A/R Relationship Between Sales and Accounts Receivable Relationship Between Sales and Accounts Receivable Learning Objective 2 Design and perform analytical procedures for accounts in the sales and collection cycle. 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 Procedures: Sales and Collection Cycle Design and Perform Tests of Details of A/R Balance (Phase III) Analytical Procedures for Gross Margin Learning Objective 3 Design and perform tests of details of balances for accounts receivable. Designing Tests of Detailof Balances Designing Tests of Detailof Balances Designing Tests of Detailof Balances Learning Objective 4 Obtain and evaluate accounts receivable confirmations. Auditing Standards Requirements Type of Confirmation Timing Sample Size Maintaining Control Follow-up on Nonresponses Subsequent Cash Receipts Duplicate Sales Invoices Shipping Documents Analysis of Difference Drawing Conclusions Learning Objective 5 Design audit procedures for the audit of accounts receivable, using an evidence planning worksheet as a guide. Source of Each Row in the Evidence Planning Worksheet End of Chapter 16 Payment has already been made Goods have not been received The goods have been returned Clerical errors and disputed accounts Reevaluate internal control Evaluate the qualitative nature of misstatements Determine whether sufficient evidence was obtained ?