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审计学:一种整合方法-阿伦斯-英文版-第12版-课后答案-Chapter-16-Solutions-Manual.doc


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审计学:一种整合方法-阿伦斯-英文版-第12版-课后答案-Chapter-16-Solutions-Manual.doc
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pletingtheTestsintheSalesandCollectionCycle:AccountsReceivableReviewQuestions16-1 hereasonablenessofthebalancesinsales,accountsreceivable,ountbalancesthatareaffectedbythesalesandcollectioncycle.ountsreceivable,ounts. heeffectivenessofinternalcontrolsandtotestthesubstanceofthetransactionsthatareproducedbythiscycle.Suchtestsconsistofactivitiessuchasexaminingsalesinvoicesinsupportofentriesinthesalesjournal,reconcilingcashreceipts,orreviewingtheapprovalofcredit. Theresultsofthetestsofcontrolsandsubstantivetestsoftransactionsaffecttheprocedures,samplesize,timinganditemsselectedforthetestsofdetailsofbalances(i.e.,paredtothetestsofdetailsrequiredinthecaseofinadequateinternalcontrols).panyauditor’sreportoninternalcontrolsoverfinancialreporting.16-2 SAS67(AU330.20)ountsreceivableconfirmationsasfollows:Thenegativeformrequeststherecipienttorespondonlyifheorshedisagreeswiththeinformationstatedontherequest.eptablelevelwhen(a)binedassessedlevelofinherentandcontrolriskislow,(b)alargenumberofsmallbalancesisinvolved,and(c)theauditorhasnoreasontobelievethattherecipientsoftherequestsareunlikelytogivethemconsideration.Forexample,ountsinafinancialinstitution,itmaybeappropriateforanauditortoincludenegativeconfirmationrequestswiththecustomers’binedassessedlevelofinherentandcontrolriskislowandtheauditorhasnoreasontobelievethattherecipientswillnotconsidertherequests.Theauditorshouldconsiderperformingothersubstantiveprocedurestosupplementtheuseofnegativeconfirmations.16-2 (continued) TheprecedingrequirementthatnegativeconfirmationsareconsideredappropriatewheretheinternalcontrolsofthesalesandcollectioncycleareeffectiveisviolatedbyCynthiaRoberts'approach.Notonlyisherapproachquestionablefromthestandpointthatnonresponseshavenotnecessarilyprovedtheexistenceofthereceivable,butherconfirmationataninterimdaterequireshertoassumeanassessedcontrolrisklessthanmaximum,butshehasnottestedtherelatedinternalcontrolstojustifythisassumption.16-3 Thefollowingareanalyticalproceduresforthesalesandcollectioncycle,a 内容来自淘豆网www.taodocs.com转载请标明出处.