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1、現(xiàn)金余額審計學習目標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.設計并執(zhí)行對定額工資帳戶的審計測試6.設計并執(zhí)行對定額備用金的審計測試1.銀行存款與交易循環(huán)CashinBankCapitalStock–CommonPaid-inCapitalinExcessofPar–CommonRedemptionofstockRedemptionofstockIssueofstockIssueofstockDivid
2、endsPayablePaymentofdividendsCapitalAcquisitionAndRepaymentCycle1.銀行存款與交易循環(huán)AcquisitionandPaymentCycleCashinBankAccountsPayablePayment1.銀行存款與交易循環(huán)SalesandCollectionCycleCashinBankAccountsReceivableGrossSalesCashsalesCashreceiptsCashDiscountsTaken1.銀行存款與交易循環(huán)PayrollandPers
3、onnelCycleCashinBankAccruedWages,Salaries,Bonuses,andCommissionsWithheldIncomeTaxesandOtherDeductionsPaymentPaymentAccruedPayrollTaxExpensePayment1.銀行存款與交易循環(huán)FailuretobillacustomerBillingacustomeratalowerpricethancalledforbycompanypolicyAdefalcation（截留）ofcashbyintercept
4、ionofcashreceiptsfromcustomersbeforetheyarerecorded,withtheaccountchargedoffasabaddebtMisstatementswhichmaynotbediscoveredasapartoftheauditofthebankreconciliation:1.銀行存款與交易循環(huán)Duplicatepaymentofavendor’sinvoiceImproperpaymentsofofficers’personalexpendituresPaymentforrawm
5、aterialsthatwerenotreceivedPaymenttoanemployeeformorehoursworkedPaymentofinteresttoarelatedpartyforanamountinexcessofthegoingrate1.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：Failuretoincludeacheckthathasnotclearedthebank,eventhoughithasbeenrecordedinthecashdisbursementsjou
6、rnalCashreceivedbytheclientsubsequenttothebalancesheetdatebutrecordedascashreceiptsinthecurrentyear1.銀行存款與交易循環(huán)Depositsrecordedascashreceiptsneartheendoftheyear,depositedinthebankinthesamemonth,andincludedinthebankreconciliationasadepositintransitPaymentsonnotespayabled
7、ebiteddirectlytothebankbalancebythebankbutnotenteredintheclient’srecordsDepositsreceivedbythebankonbehalfofthecompanyfromcreditcardagenciesandothervendorsmakingpaymentselectronically,butnotrecordedintheclient’srecords.2.現(xiàn)金帳戶的種類GeneralcashaccountImprestpayrollaccountBra
8、nchbankaccountImprestpettycashfundCashequivalents2.現(xiàn)金帳戶種類BranchBankAccountCashEquivalentsImprestPayrollAccountImprest
