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审计咨询人员课程训练16.ppt

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审计咨询人员课程训练16.ppt
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Audit of the Inventory and Warehousing Cycle,Chapter 16,Learning Objective 1,Identify the business functions and the related documents and records in the inventory and warehousing cycle.,Functions in the Inventory and Warehousing Cycle,Process purchase orders,Store raw materials,Receive raw materials,Functions in the Inventory and Warehousing Cycle,Store finished goods,Ship finished goods,Learning Objective 2,Describe how e-commerce affects inventory management.,How E-Commerce Affects Inventory Management,The Internet enables clients to provide expanded descriptions of their inventory on a real-time basis.,The use of the Internet and other e-commerce applications may lead to financial reporting risks if access to inventory databases and systems is not adequately controlled.,Learning Objective 3,Explain the five parts of the audit of the inventory and warehouse cycle.,Audit of Inventory,Internally transfer assets and costs.,Inventory and warehousing,Audit of Inventory,Physically observe inventory.,Price and compile inventory.,Cycle in which tested,Ship goods and record revenue and costs.,Part of audit,Sales and collection,Inventory and warehousing,Inventory and warehousing,Learning Objective 4,Design and perform audit tests of cost accounting.,Cost Accounting Controls,2. Controls over the related costs,1. Physical Controls,Raw materials,WIP,Finished goods,over,Tests of Cost Accounting,Physical Controls,Documents and records for transferring inventory,Perpetual inventory master files,Unit cost records,Learning Objective 5,Apply analytical procedures to the accounts in the inventory and warehousing cycle.,Analytical Procedures for Manufacturing Equipment,Compare inventory turnover Obsolete inventory (cost of goods sold divided Overstatement or by average inventory) with understatement of that of previous years. inventory,Analytical Procedures for Manufacturing Equipment,Analytical Procedure Possible Misstatement,Compare unit costs of Overstatement or inventory with
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