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1、第十一章 存货与仓储循环审计本章要点 第一节 存货与仓储循环的审计对象 第二节 存货与仓储循环的内部控制及 其测试 第三节 存货审计 第四节 营业成本审计 第五节 应付职工薪酬审计Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-
2、2011 Aspose Pty Ltd.本章要点 1.存货与仓储循环涉及的业务活动 2.存货与仓储循环涉及的凭证和会计记录 3.存货与仓储循环相关的内部控制及其测试 4.存货监盘计划和检查程序 5.存货截止测试和存货计价测试 6.原材料、库存商品和存货跌价准备的实质性程 序 7.营业成本的实质性程序 8.应付职工薪酬的实质性程序Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5
3、 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.第一节 存货与仓储循环的审计对象一、存货与仓储循环的业务活动 二、存货与仓储循环的凭证和会计 记录Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0
4、.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.一、生产循环的业务活动(1) 制订生产计划，按计划组织生产。 (2) 发出原材料。 (3) 领用原材料。 (4) 核算产品成本。 (5) 产成品入库。 (6) 发出产成品。Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Clie
5、nt Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.二、存货与仓储循环的凭证和会 计记录(1) 生产任务通知单。 (2) 领发料凭证。 (3) 产量和工时记录。 (4) 工资汇总表和人工费用分配表。 (5) 材料费用分配表。 (6) 制造费用分配汇总表。 (7) 成本计算单。 (8) 存货明细账。Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile
6、 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.第二节 存货与仓储循环的内部控制 及其测试 一、存货与仓储循环的内部控制 二、存货与仓储循环的控制测试 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created w
7、ith Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.一、存货与仓储循环的内部控制 (一)成本费用内部控制 (二)工薪内部控制Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Cli
8、ent Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(一)成本费用内部控制 1.职责分工 2.授权审批 3.凭证和记录 4.成本费用预算 5.成本费用控制 6.成本费用核算 7.监督检查Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client
9、 Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(二)工薪内部控制 1.职责分工 2.授权审批 3.人事管理制度 4.考勤记录或产量记录 5.工薪结算表审核与工资发放 6.分配和记录工薪费用Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Clien
10、t Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.二、存货与仓储循环的控制测试 (一)成本费用内部控制的控制测试 (二) 工薪内部控制的控制测试 (三)重新评估重大错报风险Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile
11、 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(一)成本费用内部控制的控制测试 (1)观察或询问职责分工的情况。 (2)检查成本费用预算是否经过审批及执行 情况。 (3)抽查成本计算单。 (4)检查内部监督检查制度。Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5
12、 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(二) 工薪内部控制的控制测试 1. 抽查工薪汇总表 2. 抽查工薪单 Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright
13、 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.(三)重新评估重大错报风险 在控制测试的基础上，注册会计师应进一 步评价存货与仓储循环的内部控制，并重 新估计重大错报风险水平，以修订存货与 仓储循环实质性程序的时间、性质和范围 。Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profi
14、le 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.第三节 存货审计 一、 存货的审计目标 二、存货的实质性程序 三、存货相关账户的实质性程序Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 200
15、4-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.一、 存货的审计目标 (1) 确定报告日存货是否存在； (2) 确定报告日存货是否归被审计单位所有； (3) 确定存货和存货跌价值准备增减变动业务的 记录是否完整； (4) 确定存货计价方法的恰当性； (5) 确定存货的品质状况，存货跌价损失是否真 实、完整，存货跌价值准备计提方法是否合理； (6) 确定存货和存货跌价值准备的期末余额是否 正确； (7) 确定存货和存货跌价值准备的列报是否恰当 Evaluation only.Evaluation only. Created wit
16、h Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.Copyright 2004-2011 Aspose Pty Ltd.二、存货的实质性程序 (一)获取或编制存货明细表 (二)实施分析程序 (三)存货的监盘 (四)存货截止测试 (五)存货计价测试 (六)检查存货的列报是否恰当Evaluation only.Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0.Created with Aspose.Slides f
