审计现金余额课件.pptVIP

现金余额审计 学习目标 1.说明银行存款与各交易循环之间的关系 2.识别企业常用的几种现金帐户 3.设计并执行对现金总帐的审计测试 4.掌握扩大现金总帐审计测试程序的时机，进一步查找可能存在的重大舞弊 5.设计并执行对定额工资帐户的审计测试 6.设计并执行对定额备用金的审计测试 1.银行存款与交易循环 1.银行存款与交易循环 1.银行存款与交易循环 1.银行存款与交易循环 1.银行存款与交易循环 1.银行存款与交易循环 Duplicate payment of a vendor’s invoice Improper payments of officers’ personal expenditures Payment for raw materials that were not received Payment to an employee for more hours worked Payment of interest to a related party for an amount in excess of the going rate 1.银行存款与交易循环 通过对银行余额调节表的审查，通常可以发现以下不同类型的错误： 1.银行存款与交易循环 Deposits recorded as cash receipts near