《审计现金余额》.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 Cash in Bank Capital Stock – Common Paid-in Capital in Excess of Par – Common Redemption of stock Redemption of stock Issue of stock Issue of stock Dividends Payable Payment of dividends Capital Acquisition And Repayment Cycle 1.银行存款与交易循环 Acquisition and Payment Cycle Cash in Bank Accounts Payable Payment 1.银行存款与交易循环 Sales and Collection Cycle Cash in Bank Accounts Receivable Gross Sales Cash sales Cash receipts Cash Discounts Taken 1.银行存款与交易循环 Payroll and Personnel Cycle Cash in Bank Accrued Wages, Salaries, Bonuses, and Commissions Withheld Income Taxes and Other Deductions Payment Payment Accrued Payroll Tax Expense Payment 1.银行存款与交易循环 Failure to bill a customer Billing a customer at a lower price than called for by company policy A defalcation（截留） of cash by interception of cash receipts from customers before they are recorded, with the account charged off as a bad debt Misstatements which may not be discovered as a part of the audit of the bank reconciliation: 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： Failure to include a check that has not cleared the bank, even though it has been recorded in the cash disbursements journal Cash received by the client subsequent to the balance sheet date but recorded as cash receipts in the current year 1.银行存款与交易循环 Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit Payments on notes payable debited directly to the bank balance by t