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ID:50968007
大小:645.00 KB
页数:25页
时间:2020-03-16
《审计现金余额ppt课件.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、现金余额审计1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21.银行存款与交易循环CashinBankCapitalStock–CommonPaid-inCapitalinExcessofPar–CommonRedemptionofstockRedemptionofstockIssueofstockIss
2、ueofstockDividendsPayablePaymentofdividendsCapitalAcquisitionAndRepaymentCycle31.银行存款与交易循环AcquisitionandPaymentCycleCashinBankAccountsPayablePayment41.银行存款与交易循环SalesandCollectionCycleCashinBankAccountsReceivableGrossSalesCashsalesCashreceiptsCashDiscountsTa
3、ken51.银行存款与交易循环PayrollandPersonnelCycleCashinBankAccruedWages,Salaries,Bonuses,andCommissionsWithheldIncomeTaxesandOtherDeductionsPaymentPaymentAccruedPayrollTaxExpensePayment61.银行存款与交易循环FailuretobillacustomerBillingacustomeratalowerpricethancalledforbycomp
4、anypolicyAdefalcation(截留)ofcashbyinterceptionofcashreceiptsfromcustomersbeforetheyarerecorded,withtheaccountchargedoffasabaddebtMisstatementswhichmaynotbediscoveredasapartoftheauditofthebankreconciliation:71.银行存款与交易循环Duplicatepaymentofavendor’sinvoiceImprop
5、erpaymentsofofficers’personalexpendituresPaymentforrawmaterialsthatwerenotreceivedPaymenttoanemployeeformorehoursworkedPaymentofinteresttoarelatedpartyforanamountinexcessofthegoingrate81.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:Failuretoincludeacheckthathasno
6、tclearedthebank,eventhoughithasbeenrecordedinthecashdisbursementsjournalCashreceivedbytheclientsubsequenttothebalancesheetdatebutrecordedascashreceiptsinthecurrentyear91.银行存款与交易循环Depositsrecordedascashreceiptsneartheendoftheyear,depositedinthebankinthesamem
7、onth,andincludedinthebankreconciliationasadepositintransitPaymentsonnotespayabledebiteddirectlytothebankbalancebythebankbutnotenteredintheclient’srecordsDepositsreceivedbythebankonbehalfofthecompanyfromcreditcardagenciesandothervendorsmakingpaymentselectron
8、ically,butnotrecordedintheclient’srecords.102.现金帐户的种类GeneralcashaccountImprestpayrollaccountBranchbankaccountImprestpettycashfundCashequivalents112.现金帐户种类BranchBankAccountCashEquivalentsImprestPayrollA
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