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审计咨询人员课程训练12.ppt

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审计咨询人员课程训练12.ppt
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Completing the Tests in the Sales and Collection Cycle: Accounts Receivable,Chapter 12,Learning Objective 1,Describe the methodology for designing tests of details of balances using the audit risk model.,Accounts Receivable Balance-Related Audit Objectives,Detail tie-in,Completeness,Classification,Existence,Accuracy,Cutoff,Realizable value,Rights and obligations,Presentation and disclosure,Methodology for Designing Tests of Balances – Accounts Receivable,Identify client business risks affecting accounts receivable.,Set tolerable misstatement and assess inherent risk for accounts receivable.,Assess control risk for sales and collection cycle.,,Methodology for Designing Tests of Balances – Accounts Receivable,Design and perform tests of controls and substantive tests of transactions for sales and collection cycle.,,Design and perform analytical procedures for accounts receivable balance.,,Methodology for Designing Tests of Balances – Accounts Receivable,Design tests of details of accounts receivable balance to satisfy balance-related audit objectives.,Audit procedures,Sample size,Items to select,Timing,,Relationship Between Sales and Accounts Receivable,Relationship Between Sales and Accounts Receivable,Existence,Completeness,Accuracy,Classification,Timing,Presentation and disclosure,,,,,Detail tie-in,Existence,Completeness,Accuracy,Classification,Cutoff,Realizable value,Rights,Posting/Summary,Accounts Receivable Balance-Related Audit Objectives,Translation-Related Audit Objectives Cash receipts,×,,,,,,,,×,,,,,,,,,,×,,,,,,,,,,×,,,,,,,,,,,,,×,,,,,,,,,×,Learning Objective 2,Design and perform analytical procedures for accounts in the sales and collection cycle.,Analytical Procedures for the Sales and Collection Cycle,Gross margin percentage with previous years,Sales by month over time,Sales returns and allowances as a percentage of gross sales with previous years,Compare,by product line,Analytical Procedures for the Sales and Collection Cycle,Individual customer balance
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