Audit of the Capital Acquisition and Repayment Cycle.ppt


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CharacteristicsoftheCapital ountbalances, AcquisitionandRepaymentCycleThereisalegalrelationshipbetweenthecliententityandtheholderofthestock,bond,-goodwill,e/monCapitalStock–ountsintheCyclePaid-inCapitalinExcessofParDonatedCapitalRetainedEarningsAppropriationsofRetainedEarningsTreasuryStockDividendsDeclaredDividendsPayableProprietorship–ountPartnership–ountSegregationofDutiesAuthorization–BoardofDirectorsminutesCustodyRegistrarlistofstockholdersTransferagentissues/cancelssharesBrokerkeepsstock/bond-confirmOfficerkeepsstocks/bonds–countRecordkeeping–accountingReconciliationtobrokerreports,pensatingcontrolsSpecialAuditConsiderationsUsuallynotsampledbecausetherearefewhighdollartransactionsTestsfordetails100% Balances– Balances–.

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  • 时间2020-03-26