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采购和支付周期审计：控制测试、交易实质性测试和应付账款Audit of the Acquisition and Payment Cycle Tests of Controls,Substantive Tests of Transactions,and Accounts Payable(英文版).pptx

采购和支付周期审计：控制测试、交易实质性测试和应付账款Audit of the Acquisition and Payment Cycle Tests of Controls,Substantive Tests of Transactions,and Accounts Payable(英文版).pptx

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时间：2024-08-29

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采购和支付周期审计：控制测试、交易实质性测试和应付账款Audit of the Acquisition and Payment Cycle Tests of Controls,Substantive Tests of Transactions,and Accounts Payable(英文版).pptx_第1页

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AuditoftheAcquisitionandPaymentCycle:TestsofControls,SubstantiveTestsofTransactions,andAccountsPayableChapter14 LearningObjective1Identifytheaccountsandtheclassesoftransactionsintheacquisitionandpaymentcycle. TransactionsintheAcquisitionandPaymentCycle1.Acquisitionsofgoodsandservices2.Cashdisbursements3.Purchasereturnsandallowancesandpurchasediscounts AccountsintheAcquisitionandPaymentCycleCashinBankPurchaseReturnsandAllowancesPurchaseDiscountsRawMaterialPurchasesProperty,Plant,andEquipmentPrepaidExpensesAccountsPayableCashAcquisitionsdisbursementsofgoodsandservicesPurchasereturnsandallowancesPurchasediscounts AccountsintheAcquisitionandPaymentCycleAccountsPayableAcquisitionsofgoodsandservicesManufacturingExpenseControlAdministrativeExpenseControlSubsidiaryaccountsRepairandmaint.TaxesSuppliesFreightinUtilitiesSellingExpenseControlSubsidiaryaccountsCommissionsTravelexpenseDeliveryexpenseRepairsAdvertisingSubsidiaryAccountsSuppliesOfficers’travelLegalfeesAuditingfeesTaxes LearningObjective2Describethebusinessfunctionsandtherelateddocumentsandrecordsintheacquisitionandpaymentcycle. ClassesofTransactionsandAccountsAcquisitionsInventoryProperty,plant,andequipmentPrepaidexpensesLeaseholdimprovementsAccountspayableManufacturingexpensesSellingandadministrativeexpenses ClassesofTransactionsandAccountsCashDisbusementsCashinbank(fromcashdisbursements)AccountspayablePurchasediscounts BusinessFunctionsintheCycleProcessingpurchaseordersReceivinggoodsandservicesRecognizingtheliabilityProcessingandrecordingcashdisbursements DocumentsandRecordsPurchaserequisitionPurchaseorderReceivingreportProcessingpurchaseordersReceivinggoodsandservices DocumentsandRecordsAcquisitionstransactionfileAcquisitionsjournalorlistingVendor’sinvoiceVoucherA/PtrialbalanceDebitmemoA/PmasterfileVendor’sstatementRecognizingtheliability DocumentsandRecordsCashdisbursementstransactionfileCheckCashdisbursementsjournalorlistingProcessingandrecordingcashdisbursements LearningObjective3Describehowe-commerceaffectstheacquisitionofgoodsandservices. HowE-CommerceAffectstheAcquisitionandPaymentCycleElectronicdatainterchange(EDI)istheelectronicexchangeofinformationbetweencompaniesandtheirsuppliersandconsumers.PurchaseordersCustomerordersCustomersEDISuppliersEDI HowE-CommerceAffectstheAcquisitionandPaymentCycleSomecompaniesuseextranetswhichlinktheintranetsoftwoormorecompanies.Othercompaniesusebusiness-to-businessauctionshostedontheInternettonegotiatepurchases.InformationaboutproductsisavailableovertheInternet. LearningObjective4Understandinternalcontrolanddesignandperformtestsofcontrolsandsubstantivetestsoftransactionsfortheacquisitionandpaymentcycle. UnderstandInternalControlTheauditorgainsanunderstandingofinternalcontrolfortheacquisitionandpaymentcyclebystudyingtheclient’sflowcharts,preparinginternalcontrolquestionnaires,andperformingwalk-throughtestsforacquisitionsandcashdisbursements. AssessPlannedControlRiskAuthorizationofpurchasesSeparationofassetcustodyfromotherfunctionsTimelyrecordingandindependentreviewoftransactionsAuthorizationofpayments EvaluateCost-BenefitofTestingControlsTheauditoridentifiesthekeyinternalcontrolsandweaknessesandassessescontrolrisk.Theauditordecideswhethersubstantivetestswillbereducedsufficientlytojustifythecostofperformingtestsofcontrols. ControlsandSubstantiveTestsofTransactionsforAcquisitionsRecordedacquisitionsareforgoodsandservicesreceived,consistentwiththebestinterestsoftheclient(existence).Existingacquisitionsarerecorded(completeness).Acquisitionsareaccuratelyrecorded(accuracy).Acquisitionsarecorrectlyclassified(classification). ControlsandSubstantiveTestsofTransactionsforAcquisitionsAcquisitiontransactionsarerecordedonthecorrectdates(timing).Acquisitiontransactionsareproperlyincludedintheaccountspayableandinventorymasterfilesandareproperlysummarized(postingandsummarization). ControlsandSubstantiveTestsofTransactionsforCashDisbursementsTheassumptionunderlyingthesecontrolsandauditproceduresisseparatecashdisbursementsandacquisitionsjournals.Theacquisitionsandcashdisbursementstestsaretypicallyperformedconcurrently. LearningObjective5Describethemethodologyfordesigningtestsofdetailsofbalancesforaccountspayableusingtheauditriskmodel. Identifyclientrisksaffectingaccountspayable.MethodologyforDesigningTestsofDetailsofBalancesforA/PAssesscontrolriskanddesignandperformtestsofcontrolsandsubstantivetestsoftransactions.Settolerablemisstatementandassessinherentrisk. LearningObjective6Designandperformanalyticalproceduresforaccountspayable. AnalyticalProceduresfortheAcquisitionandPaymentCycleAnalyticalProcedurePossibleMisstatementCompareacquisition-Misstatementofrelatedexpenseaccountaccountspayablebalanceswithprioryears.andexpensesReviewlistofaccountsClassificationpayableforunusual,misstatementfornonvender,andinterest-nontradeliabilitiesbearingpayables. AnalyticalProceduresfortheAcquisitionandPaymentCycleAnalyticalProcedurePossibleMisstatementCompareindividualUnrecordedoraccountspayablewithnonexistentaccounts,previousyears.ormisstatementsCalculateratiossuchasUnrecordedorpurchasesdividedbynonexistentaccounts,accountspayable,andormisstatementsaccountspayabledividedbycurrentliabilities. LearningObjective7Designandperformtestsofdetailsofbalancesforaccountspayable,includingout-of-periodliabilitytests. Out-of-PeriodLiabilityTestsExamineunderlyingdocumentationforsubsequentcashdisbursements.Examineunderlyingdocumentationforbillsnotpaidseveralweeksaftertheyearend.Tracereceivingreportsissuedbeforeyear-endtorelatedvendors’invoices. Out-of-PeriodLiabilityTestsTracevendors’statementsthatshowabalanceduetotheaccountspayabletrialbalance.Sendconfirmationstovendorswithwhichtheclientdoesbusiness. CutoffTestsRelationshipofcutofftophysicalobservationofinventoryInventoryintransit LearningObjective8Distinguishthereliabilityofvendors’invoices,vendors’statements,andconfirmationsofaccountspayableasauditevidence. ReliabilityofEvidenceDistinctionbetweenvendors’invoicesandvendors’statementsDifferencebetweenvendors’statementsandconfirmations SampleSizeSamplesizesforaccountspayabletestsvaryconsiderably,dependingonmanyfactors.Statisticalsamplingislesscommonlyusedfortheauditofaccountspayablethanforaccountsreceivable. EndofChapter14

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