《审计现金余额》PPT课件.ppt

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1、现金余额审计学习目标1.说明银行存款与各交易循环之间的关系2.识别企业常用的几种现金帐户3.设计并执行对现金总帐的审计测试4.掌握扩大现金总帐审计测试程序的时机，进一步查找可能存在的重大舞弊5.设计并执行对定额工资帐户的审计测试6.设计并执行对定额备用金的审计测试1.银行存款与交易循环CashinBankCapitalStock–CommonPaid-inCapitalinExcessofPar–CommonRedemptionofstockRedemptionofstockIssueofstockIssueofstockDivid

2、endsPayablePaymentofdividendsCapitalAcquisitionAndRepaymentCycle1.银行存款与交易循环AcquisitionandPaymentCycleCashinBankAccountsPayablePayment1.银行存款与交易循环SalesandCollectionCycleCashinBankAccountsReceivableGrossSalesCashsalesCashreceiptsCashDiscountsTaken1.银行存款与交易循环PayrollandPers

3、onnelCycleCashinBankAccruedWages,Salaries,Bonuses,andCommissionsWithheldIncomeTaxesandOtherDeductionsPaymentPaymentAccruedPayrollTaxExpensePayment1.银行存款与交易循环FailuretobillacustomerBillingacustomeratalowerpricethancalledforbycompanypolicyAdefalcation（截留）ofcashbyintercept

4、ionofcashreceiptsfromcustomersbeforetheyarerecorded,withtheaccountchargedoffasabaddebtMisstatementswhichmaynotbediscoveredasapartoftheauditofthebankreconciliation:1.银行存款与交易循环Duplicatepaymentofavendor’sinvoiceImproperpaymentsofofficers’personalexpendituresPaymentforrawm

5、aterialsthatwerenotreceivedPaymenttoanemployeeformorehoursworkedPaymentofinteresttoarelatedpartyforanamountinexcessofthegoingrate1.银行存款与交易循环通过对银行余额调节表的审查，通常可以发现以下不同类型的错误：Failuretoincludeacheckthathasnotclearedthebank,eventhoughithasbeenrecordedinthecashdisbursementsjou

6、rnalCashreceivedbytheclientsubsequenttothebalancesheetdatebutrecordedascashreceiptsinthecurrentyear1.银行存款与交易循环Depositsrecordedascashreceiptsneartheendoftheyear,depositedinthebankinthesamemonth,andincludedinthebankreconciliationasadepositintransitPaymentsonnotespayabled

7、ebiteddirectlytothebankbalancebythebankbutnotenteredintheclient’srecordsDepositsreceivedbythebankonbehalfofthecompanyfromcreditcardagenciesandothervendorsmakingpaymentselectronically,butnotrecordedintheclient’srecords.2.现金帐户的种类GeneralcashaccountImprestpayrollaccountBra

8、nchbankaccountImprestpettycashfundCashequivalents2.现金帐户种类BranchBankAccountCashEquivalentsImprestPayrollAccountImprest