销售与收款循环 第二部分 (第13章-第16章) 为了理解审计师如何被执行的, 很重要一点就是在审计环境中理解审计概念
第二部分 (第13章 –第 16章) 销售与收款循环 为了理解审计师如何被执行的, 很重要一点就是在审计环境中理解审计概念
3 销售与收款循环: 控制测试与交易的实质性测试
13 销售与收款循环 : 控制测试与交易的实质性测试
学目标 13-1售与收款循环中的交易分类 销售(现金与应收账款) 2.现金收据 3.销售返回与折让 4.坏账核销 5.坏账计提比例
13 – 1 售与收款循环中的交易分类 1. 销售 (现金与应收账款) 2. 现金收据 3. 销售返回与折让 4. 坏账核销 5. 坏账计提比例
图13-1 销售与收款循环帐户 Cash in bank sales Accounts receivable Sales on account Beginning Cash receipts balance Sales returns Cash discoun ▲ Sales and allowances take account Charge-off of Ending uncollectib balance accounts Sales returns and allowances Allowance fo uncollectible accounts Charge-off of Beginning e uncollectible balance accounts Estimate of bad Bad debt debt expense expense Ending balance
图 13 - 1 销售与收款循环帐户
表13-1 销售与收款循环中的交易分类、帐户、商业职能以及 文件与记录 Classes Documents Transacti Accounts Business Functions and records Processing customer orders Customer order Sales order Granting credit Customer order or sales order document Billing customers Sales invoice les journa des Accounts receivable master file Accounts receivable trial balance thly staten Cash receipts Cash in bank( debits from Processing and recording Remittance advice cash receipts Prelisting of cash receipts Accounts receivable Cash receipts journal Sales returns and allowances Sales returns and allowances Processing and recording sales Credit memo Accounts receivable returns and allowances Sales returns and allowances journal Charge-off of uncollectible Accounts receivable Charging off uncollectible accounts Uncollectible account accounts Allowance for uncollectible receivable authorization form Bad debt expense Bad debt expense Providing for bad debts General journal uncollectible accounts
表 13 - 1 销售与收款循环中的交易分类、帐户、商业职能以及 文件与记录
学与的目标 13-2描述经营活动中的相关文件并记录 1.客户订单的处理程序 2.销售授权:
13 – 2 描述经营活动中的相关文件并记录 1. 客户订单的处理程序 2. 销售授权:
图13-2 Understand internal control- sales Assess planned control risk- sales 销售的符合性 Evaluate cost benefit of 测试和实质性测试 testing control 的设计方法 Design tests of Audit procedures controls and substantive tests of Sample size transactions for sales to meet Items to select transaction-related audit objectives Timing
图 13 - 2 销售的符合性 测试和实质性测试 的设计方法
授信回和 1.装运货物:循环的起点 2.装运的文件记录:包括货品、数量等内容
授信 1. 装运货物: 循环的起点 2. 装运的文件记录: 包括货品、数量等内容
销售发票 付款与记录 销售日记账 销售发票 2.销售日记账 3.销售报告总结 4.应收账款总帐 5.应收账款试算平衡 6.月度总结
1. 销售发票 2. 销售日记账 3. 销售报告总结 4. 应收账款总帐 5. 应收账款试算平衡 6. 月度总结 销售发票 销售日记账 付款与记录
处理并记录现金收入 么建议使用汇票 2现金收入的列示 现金收入日记账 0 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr
处理并记录现金收入 建议使用汇票 现金收入的列示 现金收入日记账 0 1st Qtr 2nd Qtr 3rd Qtr 4th Qtr