'Substantive tests' diaporamas de présentation

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Audit Sampling for Tests of Details of Balances

Audit Sampling for Tests of Details of Balances. Chapter 17. Learning Objective 1. Differentiate audit sampling for tests of details of balances and for tests of controls and substantive tests of transactions. Tests of Details of Balances and Controls, and Substantive Tests of Transactions.

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Chapter 17

Chapter 17. Information Systems Auditing and Assurance. Objectives for Chapter 17. Purpose of an audit and the basic conceptual elements of the audit process Difference between internal and external auditing and the relationship between them

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Audit of the Sales and Collection Cycle

Audit of the Sales and Collection Cycle. Chapter 13. Learning Objective 1. Identify the accounts and the classes of transactions in the sales and collection cycle. Accounts in the Sales and Collection Cycle. Sales Cash sales Sales on account. Cash in Bank. Cash Discounts

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Audit of the Inventory and Warehousing Cycle

Audit of the Inventory and Warehousing Cycle. Chapter 20. Learning Objective 1. Describe the business functions and the related documents and records in the inventory and warehousing cycle. Flow of Inventory and Costs. Raw Materials . Work in Process. Beginning inventory. Raw

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Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable.

Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable. Chapter 19 Learning Objective 1 Identify the accounts and the classes of transactions in the acquisition and payment cycle.

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Audit of the Acquisition and Payment Cycle

Audit of the Acquisition and Payment Cycle. Chapter 18. Learning Objective 1. Identify the accounts and the classes of transactions in the acquisition and payment cycle. Transactions in the Acquisition and Payment Cycle. 1. Acquisitions of goods and services 2. Cash disbursements

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Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions

Audit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions. Chapter 14. Sales. Cash in Bank. Cash sales. Accounts Receivable. Cash Discounts Taken. Sales on account. Beginning balance. Cash receipts. Sales on account. Sales returns

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Overall Audit Plan and Audit Program

Overall Audit Plan and Audit Program. Chapter 10. Learning Objective 1. Use the five types of audit tests to determine whether financial statements are fairly stated. Types of Tests. Procedures to obtain an understanding of internal control. Tests of control.

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Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable

Audit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable. Chapter 14. Learning Objective 1. Identify the accounts and the classes of transactions in the acquisition and payment cycle.

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Computer Assisted and Audit Tools and Techniques

Pics from : http ://www.pragroup.ca/Services/InformationTechnology/tabid/70/Default.aspx. Computer Assisted and Audit Tools and Techniques. Drs. Haryono , Ak . M.Com & Dimas M. Widiantoro, SE., S.Kom ., M.Sc. Agenda.

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Completing the Tests in the Sales and Collection Cycle: Accounts Receivable

Completing the Tests in the Sales and Collection Cycle: Accounts Receivable Chapter 15 Accounts Receivable Balance-Related Audit Objectives Detail tie-in Accuracy Realizable value Existence Classification Rights and obligations Completeness Cutoff Presentation and disclosure

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Topic 11: Fieldwork ? Audit Sampling for Tests of Details of Balances

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Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8 th Edition

Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8 th Edition. William C. Boynton California Polytechnic State University at San Luis Obispo Raymond N. Johnson Portland State University.

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AUDITING CHAPTER 14

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Property, Plant, and Equipment; Depreciation and Depletion

Property, Plant, and Equipment; Depreciation and Depletion. At the same time, we also look at: Gain or Loss on Disposition Repair & Maintenance (Why?). Controls Over PP&E. Use of a plant and equipment (capital budget) Maintenance of a subsidiary ledger A system of authorizations

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Chapters 8

Chapters 8. Acquisition and Expenditure Cycle. 1. Internal Control. Acquisition of Goods or Services separate functions: authorization, purchasing, receiving, custody, record keeping documents and records: purchase requisition, purchase order, receiving report.

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Cash and Financial Investments

Chapter 10. Cash and Financial Investments. Internal Control Over --Cash Receipts. Cash sales Involvement of two or more employees Cash Registers Electronic point of sales systems Collections of receivables Initial listing of cash receipts

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Chapter 9

Chapter 9. Production Cycle. 1. Internal Control. Production cycle separate functions: authorization, issuing, production, stores, record keeping documents and records: production reports, transfer documents, accounting cost distribution records, inventory records. 1. Internal Control.

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Panel Discussion on Continuous Auditing

Panel Discussion on Continuous Auditing . November 3, 2006 Paul Penler, Executive Director Ernst & Young LLP. Thoughts Around Continuous Auditing. Challenges Approaches Audit Areas and Enabling Technologies. Companies, and their stakeholders, are not demanding

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