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审计咨询人员课程训练15.ppt

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审计咨询人员课程训练15.ppt
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Completing the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts,Chapter 15,Learning Objective 1,Recognize the many accounts in the acquisition and payment cycle.,Accounts Associated with Acquisition and Payment Cycle Transactions,Accounts Associated with Acquisition and Payment Cycle Transactions,Accounts Associated with Acquisition and Payment Cycle Transactions,Learning Objective 2,Design and perform audit tests of property, plant, and equipment related accounts.,Auditing Manufacturing Equipment and Related Accounts,Analytical procedures,Current year disposals,Ending balance in the asset account,Depreciation expense,Ending balance in accumulated depreciation,Current year acquisitions,plus verifications of:,Analytical Procedures for Manufacturing Equipment,Compare accumulated Misstatement in depreciation divided by gross accumulated manufacturing equipment depreciation cost with previous years.,Analytical Procedures for Manufacturing Equipment,Analytical Procedure Possible Misstatement,Compare monthly or annual Expensing amounts repairs and maintenance, that should be supplies expense, small tools capitalized expense, and similar accounts with previous years.,Compare gross manufacturing Idle equipment or cost divided by some measure equipment that has of production with previous been disposed of, but years. not written off.,Verifying Current Year Acquisitions,The proper recording of current year additions is important because of the long-term effect the assets have on the financial statements.,Because of the importance of current period acquisitions, seven of the nine balance-related audit objectives are used as a frame of reference.,Major Balance-Related Audit Objectives,Existing acquisitions are recorded.,Completeness,1. Examine vendors’ invoices of closely relatedaccounts to uncover items that should bemanufacturing equipment. 2. Review lease and rental agreements.,Current year acquisitions as listed are accurate.,Major Ba
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