欢迎来到天天文库
浏览记录
ID:52756223
大小:430.54 KB
页数:25页
时间:2020-04-13
《《审计现金余额》PPT课件.ppt》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、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CashinBankCapitalStock–CommonPaid-inCapitalinExcessofPar–CommonRedemptionofstockRedemptionofstockIssueofstockIssueofstockDivid
2、endsPayablePaymentofdividendsCapitalAcquisitionAndRepaymentCycle1.银行存款与交易循环AcquisitionandPaymentCycleCashinBankAccountsPayablePayment1.银行存款与交易循环SalesandCollectionCycleCashinBankAccountsReceivableGrossSalesCashsalesCashreceiptsCashDiscountsTaken1.银行存款与交易循环PayrollandPers
3、onnelCycleCashinBankAccruedWages,Salaries,Bonuses,andCommissionsWithheldIncomeTaxesandOtherDeductionsPaymentPaymentAccruedPayrollTaxExpensePayment1.银行存款与交易循环FailuretobillacustomerBillingacustomeratalowerpricethancalledforbycompanypolicyAdefalcation(截留)ofcashbyintercept
4、ionofcashreceiptsfromcustomersbeforetheyarerecorded,withtheaccountchargedoffasabaddebtMisstatementswhichmaynotbediscoveredasapartoftheauditofthebankreconciliation:1.银行存款与交易循环Duplicatepaymentofavendor’sinvoiceImproperpaymentsofofficers’personalexpendituresPaymentforrawm
5、aterialsthatwerenotreceivedPaymenttoanemployeeformorehoursworkedPaymentofinteresttoarelatedpartyforanamountinexcessofthegoingrate1.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:Failuretoincludeacheckthathasnotclearedthebank,eventhoughithasbeenrecordedinthecashdisbursementsjou
6、rnalCashreceivedbytheclientsubsequenttothebalancesheetdatebutrecordedascashreceiptsinthecurrentyear1.银行存款与交易循环Depositsrecordedascashreceiptsneartheendoftheyear,depositedinthebankinthesamemonth,andincludedinthebankreconciliationasadepositintransitPaymentsonnotespayabled
7、ebiteddirectlytothebankbalancebythebankbutnotenteredintheclient’srecordsDepositsreceivedbythebankonbehalfofthecompanyfromcreditcardagenciesandothervendorsmakingpaymentselectronically,butnotrecordedintheclient’srecords.2.现金帐户的种类GeneralcashaccountImprestpayrollaccountBra
8、nchbankaccountImprestpettycashfundCashequivalents2.现金帐户种类BranchBankAccountCashEquivalentsImprestPayrollAccountImprest
此文档下载收益归作者所有