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1、現(xiàn)金余額審計1學(xué)習(xí)目標(biāo)1.說明銀行存款與各交易循環(huán)之間的關(guān)系2.識別企業(yè)常用的幾種現(xiàn)金帳戶3.設(shè)計并執(zhí)行對現(xiàn)金總帳的審計測試4.掌握擴大現(xiàn)金總帳審計測試程序的時機，進一步查找可能存在的重大舞弊5.設(shè)計并執(zhí)行對定額工資帳戶的審計測試6.設(shè)計并執(zhí)行對定額備用金的審計測試21.銀行存款與交易循環(huán)CashinBankCapitalStock–CommonPaid-inCapitalinExcessofPar–CommonRedemptionofstockRedemptionofstockIssueofstockIss
2、ueofstockDividendsPayablePaymentofdividendsCapitalAcquisitionAndRepaymentCycle31.銀行存款與交易循環(huán)AcquisitionandPaymentCycleCashinBankAccountsPayablePayment41.銀行存款與交易循環(huán)SalesandCollectionCycleCashinBankAccountsReceivableGrossSalesCashsalesCashreceiptsCashDiscountsTa
3、ken51.銀行存款與交易循環(huán)PayrollandPersonnelCycleCashinBankAccruedWages,Salaries,Bonuses,andCommissionsWithheldIncomeTaxesandOtherDeductionsPaymentPaymentAccruedPayrollTaxExpensePayment61.銀行存款與交易循環(huán)FailuretobillacustomerBillingacustomeratalowerpricethancalledforbycomp
4、anypolicyAdefalcation（截留）ofcashbyinterceptionofcashreceiptsfromcustomersbeforetheyarerecorded,withtheaccountchargedoffasabaddebtMisstatementswhichmaynotbediscoveredasapartoftheauditofthebankreconciliation:71.銀行存款與交易循環(huán)Duplicatepaymentofavendor’sinvoiceImprop
5、erpaymentsofofficers’personalexpendituresPaymentforrawmaterialsthatwerenotreceivedPaymenttoanemployeeformorehoursworkedPaymentofinteresttoarelatedpartyforanamountinexcessofthegoingrate81.銀行存款與交易循環(huán)通過對銀行余額調(diào)節(jié)表的審查，通?？梢园l(fā)現(xiàn)以下不同類型的錯誤：Failuretoincludeacheckthathasno
6、tclearedthebank,eventhoughithasbeenrecordedinthecashdisbursementsjournalCashreceivedbytheclientsubsequenttothebalancesheetdatebutrecordedascashreceiptsinthecurrentyear91.銀行存款與交易循環(huán)Depositsrecordedascashreceiptsneartheendoftheyear,depositedinthebankinthesamem
7、onth,andincludedinthebankreconciliationasadepositintransitPaymentsonnotespayabledebiteddirectlytothebankbalancebythebankbutnotenteredintheclient’srecordsDepositsreceivedbythebankonbehalfofthecompanyfromcreditcardagenciesandothervendorsmakingpaymentselectron
8、ically,butnotrecordedintheclient’srecords.102.現(xiàn)金帳戶的種類GeneralcashaccountImprestpayrollaccountBranchbankaccountImprestpettycashfundCashequivalents112.現(xiàn)金帳戶種類BranchBankAccountCashEquivalentsImprestPayrollA
