课件：十九采购与付款循环审计.ppt

THANK YOU SUCCESS * * 可编辑 19.4设计控制测试和交易实质性测试的方法 4.Controls and Substantive Tests ofTransactions for Acquisitions Recorded acquisitions are for goods and services received, consistent with the best interests of the client (existence). Existing acquisitions are recorded (completeness). Acquisitions are accurately recorded (accuracy). Acquisitions are correctly classified (classification). 19.4设计控制测试和交易实质性测试的方法 Acquisitions transactions are recorded on the correct dates (timing). Acquisitions transactions are properly included in the accounts payable and inventory master files and are proper