• / 31
  • 下载费用:10 金币  

审计咨询人员课程训练17.ppt

关 键 词:
审计咨询人员课程训练17.ppt
资源描述:
Audit of Cash Balances,Chapter 17,Learning Objective 1,Show the relationship of cash in the bank to the various transaction cycles.,Relationships of Cash in the Bank and Transaction Cycles,Relationships of Cash in the Bank and Transaction Cycles,Cash in Bank,Accounts Payable,Payment,,,Acquisition and Payment Cycle,Relationships of Cash in the Bank and Transaction Cycles,Cash in Bank,Accounts Receivable,Gross Sales,Cash sales,Cash receipts,Cash Discounts Taken,,,,,Sales and Collection Cycle,Relationships of Cash in the Bank and Transaction Cycles,Cash in Bank,Accrued Wages, Salaries, Bonuses, and Commissions,Withheld Income Taxes and Other Deductions,Payment,Payment,Accrued Payroll Tax Expense,Payment,,,,,Payroll and Personnel Cycle,Cash in the Bank and Transaction Cycles,Failure to bill a customerBilling a customer at a lower price than calledfor by company policyA defalcation of cash by interception of cashreceipts from customers before they are recorded,with the account charged off as a bad debt,Misstatements which may not be discovered as a part of the audit of the bank reconciliation,Cash in the Bank and Transaction Cycles,Duplicate payment of a vendor’s invoiceImproper payments of officers’ personalexpendituresPayment for raw materials that were not receivedPayment to an employee for more hours workedPayment of interest to a related party for anamount in excess of the going rate,Cash in the Bank and Transaction Cycles,Misstatements which are normally discovered as a part of the tests of a bank reconciliation.,Failure to include a check that has not clearedthe bank, even though it has been recorded inthe cash disbursements journalCash received by the client subsequent to thebalance sheet date but recorded as cash receiptsin the current year,Cash in the Bank and Transaction Cycles,Deposits recorded as cash receipts near the end ofthe year, deposited in the bank in the same month,and included in the bank reconciliation as adeposit in transitPayments on notes payab
展开阅读全文
  微传网所有资源均是用户自行上传分享,仅供网友学习交流,未经上传用户书面授权,请勿作他用。
0条评论

还可以输入200字符

暂无评论,赶快抢占沙发吧。

关于本文
本文标题:审计咨询人员课程训练17.ppt
链接地址:https://www.weizhuannet.com/p-3475746.html
关于我们 - 网站声明 - 网站地图 - 资源地图 - 友情链接 - 网站客服客服 - 联系我们

网站客服QQ:80879498  会员QQ群:727456886

copyright@ 2018-2028 weizhuannet网站版权所有

     经营许可证编号:冀ICP备18006529号-1 ,公安局备案号:13028102000124

收起
展开