资本获得及支付循环审计 21 不诚实的客户总是可以战胜审计人员
21 资本获得及支付循环审计 不诚实的客户总是可以战胜审计人员
4 资本获得与支付循环的特征 交易很少,但是数额很大 2.忽略一笔交易影响是巨大的 3.在客户与资本投入者间有法定的关系 4.在股利、利息、权益、负债间有直接的关系
4 资本获得与支付循环的特征 1. 交易很少，但是数额很大. 2. 忽略一笔交易影响是巨大的. 3. 在客户与资本投入者间有法定的关系 4. 在股利、利息、权益、负债间有直接的关系
循环中的帐户 应付票据 资本公积 应付契约 捐赠资本 应付抵押款 留存收益 应付债券 拨定用途的留存收益 利息费用 库藏股 应计利息 ·宣告股利 银行存款 应付股利 实收资本-普通股 实收资本-优先股 合伙人权益
循环中的帐户 • 应付票据 • 应付契约 • 应付抵押款 • 应付债券 • 利息费用 • 应计利息 • 银行存款 • 实收资本-普通股 • 实收资本-优先股 • 资本公积 • 捐赠资本 • 留存收益 • 拨定用途的留存收益 • 库藏股 • 宣告股利 • 应付股利 • 合伙人权益
图21 Set tolerable misstatement and Phase I or notes pay able Assess control risk 应付票据余额明细 for notes payable Phase I 测试的方法 Design and perform of controls and substantive tests of Phase ll transactions Design and perform analytical procedures for note PhaseⅢ payable balance Design tests of details Audit procedures of notes payable Sample size balance to satisfy PhaseⅢl bala Items to select audit objectives Timing
图 21 - 1 应付票据余额明细 测试的方法
图212 应付票据和相关帐户 Notes payable Interest Payments Beginning expense balance Interest principalIssue of expense new notes Ending balance Interest Cash payable in bank Beginning Issue of Payments of new Principa notes Payments of Payments/ Interest expense Interest terest ng balance
图 21 - 2 应付票据和相关帐户
发行新票据的授权 2.支付利息和本金的控制 3.相关的文件和记录 4.期间独立性测试
1. 发行新票据的授权. 2. 支付利息和本金的控制. 3. 相关的文件和记录. 4. 期间独立性测试
Notes payable 图2 Cash in bank of principal Audited by TOC and stot Issue of new notes dited by TOC and sTOt Interest expense Audited by 资本获得和 AP and TD Interest payable 支付循环测试 Payments of interest→-- nterest Expense→ 的类型 Audited by Audited OC SToT, and AP TOC STOT, and AP Ending balance 应付票据 Audited by AP Audited by AP and TDB Tests of Analytical Tests of = competent to obtain an understanding transactions procedures+ details of eider of internal control)(ToC) (STOT) (TDB) per GAAS
图 21 -4 资本获得和 支付循环测试 的类型 应付票据
Capital stock-common Beginning 图21 (1) Redemption balance of stock ssue of stock平 Cash 所有者权益和 Ending In ban 股利帐户 balance Paid-in capital In excess Dividends Retained of par-common payable earnIngs Beginning Beginning Beginning (1) Redemption balance Payment balance alance of stock Issue o Dividends stock dividends declared Dividends declared earnIngs Ending Endin Ending alance alance balance
图 21 -4 所有者权益和 股利帐户
是2 记录股利的存在性(存在性 2.已有的股利被记录(完整性) 3.股利被证券记录(准确性 4股利支付给了股东(存在性 5.应付股利被记录(完整性) 6.应付股利被正确记录准确性)
1. 记录股利的存在性(存在性). 2. 已有的股利被记录(完整性). 3. 股利被证券记录(准确性). 4. 股利支付给了股东(存在性). 5. 应付股利被记录(完整性). 6. 应付股利被正确记录(准确性)
FIGURE 21-6 Types of Audit Tests for the Capital Acquisition and Repayment Cycle-Owners' Equity(See Figure 21-5 on p. 686 for accounts) Capital stock and paid-in capital in excess of par Cash in bank Dividends payable Retained earnings Issue of stock <f Payment of dividends<Dividends declared--Net Audited by Audited by Audited by TOC and STot TOC and stot TOC and STOt TOC, STOT, AP and TDB Redemption of stock Audited by TOC and stot Ending balance Ending balance Ending balance Audited by Audited by Audited by TDB TDB Tests of controls Substantive Tests of 〔 including procedures tests of+ procedures/ details of com to obtain an understandingtransactions of internal control)(Toc) (STOT (TDB) per GAAS
