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审计咨询人员课程训练11.ppt

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审计咨询人员课程训练11.ppt
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Audit of the Sales and Collection Cycle,Chapter 11,Learning Objective 1,Identify the accounts and the classes of transactions in the sales and collection cycle.,Accounts in the Sales and Collection Cycle,Accounts in the Sales and Collection Cycle,Learning Objective 2,Identify the business functions and the related documents and records in the sales and collection cycle.,Processing Customer Orders,Customer Order: A request for merchandise by a customer,Sales Order: A document describing the goods ordered by a customer,Sales Transaction,Cash Receipts Transaction,Accounts,Cash in bank (debits from cash receipts) Accounts receivable,Sales Returns and Allowances Transaction,Accounts,Sales returns and allowances Accounts receivable,Charge-off of Uncollectible Accounts Transaction,Accounts,Accounts receivable Allowance for uncollectible accounts,Bad Debt Expense Transaction,Accounts,Bad debt expense Allowance for uncollectible accounts,Shipping Goods,This is the first point in the cycle where company assets are given up.,Shipping document,Learning Objective 3,Understand how e-commerce activities affect the sales and collection cycle.,Effect of E-Commerce on the Sales and Collection Cycle,The Internet,The Internet and other developing technologies allow companies to develop new business models.,Effect of E-Commerce on the Sales and Collection Cycle,Business-to-business (B2B),Business-to-consumer (B2C),Management’s assertions for sales and collection activities remain the same.,Effect of E-Commerce on the Sales and Collection Cycle,Auditors should obtain an understanding of the design and operation of key internal controls over e-commerce revenues.,Evidence for e-commerce activities is likely to be in electronic form.,Learning Objective 4,Understand internal control and design and perform tests of controls and substantive tests of transactions for sales.,Understanding Internal Control – Sales,Study the client’s flowcharts, prepare an internal control questionnaire, and perfo
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