审计学（中文）_22 现金余额审计

现金余额有计 22 生会对审计师期望良多

现金余额审计 22 社会对审计师期望良多

FIGURE 22-1 Relationships of Cash in the bank and Transaction Cycles pital Acquisition and Repayment Cycle Acquisition and Payment Cycle 银行存款和交易 循环 and commissions Payment Accounts receivable Withheld income taxes

银行存款和交易 循环

银行存款和交易循环 没有对客户开发票 对客户所开发表的价格低于企业的政策 收到现金没有记录就被企业人员截用 多次使用卖方发票 企业人员不适当的费用 对没有收到的原材料进行付款 「对雇员的工资支付超过他应得的 对利息的支付超过了实际的利率

银行存款和交易循环 ¶ 没有对客户开发票 ¶ 对客户所开发表的价格低于企业的政策 ¶ 收到现金没有记录就被企业人员截用 ¶ 多次使用卖方发票 ¶ 企业人员不适当的费用 ¶ 对没有收到的原材料进行付款 ¶ 对雇员的工资支付超过他应得的 ¶ 对利息的支付超过了实际的利率

金啦 总现金账 预付工资帐户 分支银行账户 预付零用现金 现金等价物

总现金账 预付工资帐户 分支银行账户 预付零用现金 现金等价物

图22-2 Relationship of General Cash to Other Cash Accounts Branch bank Imprest payroll accou nt account General cash Imprest Cash petty cash equivalents fund

图 22 -2

现金总账审计 收到银行确认单 收到银行报表截期 检查银行对帐单

现金总账审计 收到银行确认单 收到银行报表截期 检查银行对帐单

Clawson Industries 图22 Acct. 101-General account, First National Bank Balance per Bank 109713xA、/ 银行对帐单工作底稿 Outstanding checks 12/30 A71000 Deposit for another bank customer credited General account by bank, in error A-3 Balance per books before adjustments eturned by bank, not collectible C books, adjust x7 aod and ayad如如un V hood deps t the wme/999 aa oriel 2000 如 a eloff saleet Mol4pap diow a a dopo is tat ↓7 pond check如Sos19adk teams and ls“s/aay200 78%ada3199 adited Aiad如las M owled

图 22 -4 银行对帐单工作底稿

图22-5 密」 TANDARD FORM TO CONFIRM ACCOUNT BALANCE INFORMATION WITH FINANCIAL INSTITUTIONS CUSTOMER NAME Financial 1. At the close of business on the date listed above, our records indicated the following deposit balances): 金融机构帐户余额 ACCOUNT NAME ACCOUNT NUMBER General account 79751-974 709713.11A2 信息的标准格式 2. We were directly liable to the financial institution for loans at the close of business on the date listed above as follow BALANCE DATE DUE INTEREST RATE DATE TH ecurity N/A 6000000 greement rized sign (Date er is in agreement with our records. Although we have not conducted comprehensive, detailed search of our records, no other deposit or loan accounts have come to our except as noted bek TItle) EXCEPTONS AND/OR COMMENTS ease retum this form directly to ones and Smith CPAs Detroit, Michigan 487 and Bank Administration Institute. Additional forms available from: AICPA -Order Department, P.o. Box 1003, NY10108-1003

图 22 - 5 金融机构帐户余额 信息的标准格式

银行存款总账审计的种类 图 22-5 Cash in bank Beginning balance Cash receipts Cash disbursements Audited b Audited by TOC-T, STOT, and AP/TOC-T, STOT, and AP Ending balance Audited by TOC-B, AP and TDB Tests of controls Tests of controls over bank In transaction Substantive tests Analytical Tests of Sufficient reconciliation of transactions*+ procedures + details of competent balances evidence (TOC-T) process STOT) (AP) (TOC-B) (TDB) per GAAs *Tests of controls in transaction cycles, substantive tests of transactions, and analytical procedures are done for the four transaction cycles included in Figure 22-1. The primary tests of the ending cash balance are tests of details of balances

图 22 - 5 银行存款总账审计的种类

舞弊导向程序 银行调节表的力展检查 所有收到的现金都已被存入 所有银行存款都已被记录 所有的现金支出款都已被银行支付 银行支付款都已被记录

舞弊导向程序 银行调节表的扩展检查 • 所有收到的现金都已被存入. • 所有银行存款都已被记录. • 所有的现金支出款都已被银行支付. • 银行支付款都已被记录