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  • Completing The Tests in The Sales and Collection Cycle: Account Receivable

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    7 tayangan12 halaman
    The document provides guidance on testing accounts receivable as part of the sales and collection cycle, including designing tests of details of balances such as aging analyses and cutoff testing, confirmation of accounts receivable, developing audit programs, and performing substantive analytical procedures such as comparative analyses and identifying differences in confirmation responses.

    Deskripsi Asli:

    audit kontemporer

    Judul Asli

    Audit Kontemporer

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    The document provides guidance on testing accounts receivable as part of the sales and collection cycle, including designing tests of details of balances such as aging analyses and cutoff testing, confirmation of accounts receivable, developing audit programs, and performing substantive analytical procedures such as comparative analyses and identifying differences in confirmation responses.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    7 tayangan12 halaman

    Completing The Tests in The Sales and Collection Cycle: Account Receivable

    Diunggah oleh

    Kabid kesma
    The document provides guidance on testing accounts receivable as part of the sales and collection cycle, including designing tests of details of balances such as aging analyses and cutoff testing, confirmation of accounts receivable, developing audit programs, and performing substantive analytical procedures such as comparative analyses and identifying differences in confirmation responses.

    Hak Cipta:

    © All Rights Reserved
    Unduh sebagai PPTX, PDF, TXT atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 12

    Completing The Tests in The Sales and

    Collection Cycle: Account Receivable

    • Methodology for Designing Test of Details of


    Balances
    • Designing Tests of Details of Balances
    • Confirmation of Account Receivable
    • Developing Tests of Details Audit Program
    Design and Perform Substantive
    Analytical Procedures
    • Analytical procedure for Sales and Collection
    Cycle
    • Comparative information
    • Substantive analytical procedure
    Designing Tests of Details of Balances
    • An aged trial balance
    • Cutoff misstatements
    1. Sales cutoff
    2. Sales return and allowance cutoff
    3. Cash rceipts cutoff
    • Net realizable value of AR
    • Bad debt expense
    Konfirmasi
    • Kapan konfirmasi tidak tepat dilakukan?
    • Jenis-jenis konfirmasi
    1. Positive
    2. Blank
    3. Invoices
    4. Negative
    • Kapan negative confirmation tepat
    digunakan?
    Analisis Perbedaan Konfirmasi
    • Payment has already been made
    • Goods have not been received
    • The goods have been return
    • Clerical errors and disputed amounts

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