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审计咨询人员课程训练14.ppt

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审计咨询人员课程训练14.ppt
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Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable,Chapter 14,Learning Objective 1,Identify the accounts and the classes of transactions in the acquisition and payment cycle.,Transactions in the Acquisition and Payment Cycle,1. Acquisitions of goods and services2. Cash disbursements3. Purchase returns and allowancesand purchase discounts,Accounts in the Acquisition and Payment Cycle,Accounts in the Acquisition and Payment Cycle,Accounts Payable,Acquisitions of goods and services,,,Manufacturing Expense Control,,,Administrative Expense Control,,,Subsidiary accounts Repair andmaint. Taxes Supplies Freight in Utilities,Selling Expense Control,Subsidiary accounts Commissions Travel expense Delivery expense Repairs Advertising,Subsidiary Accounts Supplies Officers’travel Legal fees Auditing fees Taxes,,,,,,Learning Objective 2,Describe the business functions and the related documents and records in the acquisition and payment cycle.,Classes of Transactions and Accounts,Acquisitions,Inventory Property, plant, and equipment Prepaid expenses Leasehold improvements Accounts payable Manufacturing expenses Selling and administrative expenses,Classes of Transactions and Accounts,Cash Disbusements,Cash in bank (from cash disbursements) Accounts payable Purchase discounts,Business Functions in the Cycle,Processing purchase orders,Receiving goods and services,Recognizing the liability,Processing and recording cash disbursements,Documents and Records,Purchase requisition,Purchase order,Receiving report,Processing purchase orders,Receiving goods and services,Documents and Records,Acquisitions transaction file,Acquisitions journal or listing,Vendor’s invoice,Voucher,A/P trial balance,Debit memo,A/P master file,Vendor’s statement,Recognizing the liability,Documents and Records,Cash disbursements transaction file,Check,Cash disbursements journal or listing,Processing and recording cash disbursements,Learning Objective
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