审计学（中文）_19-2 完成采购和付款循环的审计（2/2）

图表19 及其设备的相关帐户 Manufacturing Accumulated equipment preciation Beginning Beginning balance balance (1)Acquisitions Disposals DisposalsCurrent period depreciation Ending balance Ending balance Gain or loss Depreciation on disposals expense (1) Acquisitions of manufacturing equipment arise from the acquisition and payment cycle See Figure 18-1(P. 583)

图表 19 - 1 及其设备的相关帐户

图表19-2 预付保费和相关帐户 Prepaid insurance Insurance expense Beginning balance Current period Insurance expense (1) Acquisitions Insurance premiums Ending balance 1)Acquisitions of insurance premiums arise from the acquisition and payment cycle This can be observed by examining Figure 18-1(P. 583)

图表19 -2 预付保费和相关帐户

TABLE 19-3 Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible misstatement Compare depreciation expense divided by gross Misstatement in depreciation expense and manufacturing equipment cost with previous years accumulated depreciation Compare accumulated depreciation divided by gross Misstatement in accumulated depreciation manufacturing equipment cost with previous years Compare monthly or annual repairs and Expensing amounts that should be maintenance, supplies expense, small tools expense, and similar accounts with previous years Compare gross manufacturing cost divided by some idle equipment or equipment that has measure of production with previous years. been disposed of, but not written off

只有在需要的时候才执行 随后的审计程序 N预付保费表中的保险政策已经存在 N并且已有的政策被列出(存在与完整) N客户有权制定预付保费中的保险政策(权利) N预付的金额正确,并且总额正确加总并汇总到总分类帐 (准确性) 继续

只有在需要的时候才执行 随后的审计程序. 预付保费表中的保险政策已经存在 并且已有的政策被列出 (存在与完整)  客户有权制定预付保费中的保险政策 (权利)  预付的金额正确，并且总额正确加总并汇总到总分类帐 (准确性) 继续

N和预付保费相关的保费正 确的分类(分类) N保险交易被记录到正确的期间 (截期) N预付保费被争取的表达和披露 (表达与披露)

和预付保费相关的保费正 确的分类(分类)  保险交易被记录到正确的期间 (截期)  预付保费被争取的表达和披露 (表达与披露)

应计负债审计 令应计利润税 令应计利息 令应计退休金 令应计职业费用 令应计租金 令应计担保费

应计负债审计  应计利润税  应计利息  应计退休金  应计职业费用  应计租金  应计担保费

图表19-4 应付财产税与相关的账户 Accrued property ta Property tax expense Beginning balance (1) Payments Current period (property taxes property tax expense Ending balance 1)Payments of property taxes arise from the acquisition and payment cycle This can be observed by examining Figure 18-1(p. 583)

图表 19 - 4 应付财产税与相关的账户

审计收入与 费用的方法 /收入与费用 账户的审计 分析性程序 控制与交易 账户余额 实质性测试 细节测试

收入与费用 账户的审计 审计收入与 费用的方法 分析性程序 控制与交易 账户余额 实质性测试 细节测试 Audit Report

应计负债 分配 费用账户分析 固定资产总帐 保险费用

• 应计负债 • 分配 • 费用账户分析 • 固定资产总帐 • 保险费用