审计学：一种整合方法-第12版-英文版Chapter19.ppt

Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.;Learning Objective 1;Transactions in the Acquisition and Payment Cycle;Accounts in the Acquisitionand Payment Cycle;Accounts in the Acquisitionand Payment Cycle;Learning Objective 2;Classes of Transactionsand Accounts;Classes of Transactionsand Accounts;Business Functions in the Cycle;Related Documentsand Reports;Related Documentsand Reports;Related Documentsand Reports;Related Documentsand Reports;Learning Objective 3;How E-Commerce Affects the Acquisition and Paymen