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1、■IntegratedCaseApplication15-34a.andd.PINNACLEMANUFACTURING―PARTVClient:PinnacleManufacturingAuditArea:TestsofControlsandSubstantiveTestofTransactions―Acquisitions.DefinetheObjective(s):Examinevendors'invoices,receivingreports,purchaseorders,andotherrelateddocumentstodet
2、erminewhetherthesystemhasfunctionedasintendedandasdescribedintheauditprogram.Definethepopulationprecisely(includingstratification,ifany):Vouchersfrom1/1/2004to10/31/2004.Firstvouchernumber-4614.Lastvouchernumber-31612.Definethesamplingunit,organizationofpopulationitems,a
3、ndrandomselectionprocedures:Vouchernumber,recordedsequentiallyintheacquisitionsjournal;randomnumberfunctioninelectronicspreadsheet.DescriptionofAttributesPlannedAuditActualResultsEPERTERARACRInitialSampleSizeSampleSizeNumberofExceptionsSERCalculatedSamplingError(TER-SER)
4、1.Evidenceofinternalverificationofvoucherpackageincludingproprietyofpurchase,dates,unitcosts,prices,extensions,footings,accountclassification,recordinginjournal,andpostingandsummarization.(6a,b)06%10%303013.3%2.7%2.Pricesonvendors'invoicesconformtoapprovedpricelimitsesta
5、blishedbymanagement.(6c)05%10%4040005%3.Pricetimesquantityandothercalculationsonthevendor'sinvoicearecorrect.(6d)1%5%10%5050005%4.Evidenceofproperaccountclassificationonvendors'invoices.(6e)1%5%10%5050005%5.Datesonentriesinpurchasesjournalagreewithdatesonreceivingreports
6、.(6f)1%5%10%505012%3%6,Evidenceofinternalverificationofeachpurchasevoucher.(6g)06%10%303000%6%Results:basedontheresultsofthetests,allcontrolsappeareffectiveexceptforevidenceofinternalverification.Sincetherewasalsoanerrorontimingandanerrorincomparingthevendor'sinvoiceamou
7、nttotheacquisitionsjournalthatisnotincludedasanattribute,alargerthannormalsampleinyear-endtestingofaccountspayableisappropriate.Notes:1.Theplannedauditvariablesarejudgmental.TheresultsoftheprioryearfrompartIIIwereusedtodecideEPER.InitialsamplesizeandCUERarejudgments.2.Th
8、erewasanerrordiscoveredwheretherewasnoattribute.Thishappensinpracticetoo.Theauditorshouldnotignoretheex
