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1、单击此处编辑母版标题样式单击此处编辑母版副标题样式精选课件1第22章 现金余额审计学习目标1.说明银行存款与各交易循环之间的关系2.识别企业常用的几种现金帐户3.设计并执行对现金总帐的审计测试4.掌握扩大现金总帐审计测试程序的时机，进一步查找可能存在的重大舞弊5.设计并执行对定额工资帐户的审计测试6.设计并执行对定额备用金的审计测试精选课件1.银行存款与交易循环Cash in BankCash in BankCapital Stock CommonCapital Stock CommonPaid-in Capital in ExcessPaid-in Capital in Excessof P
2、ar Commonof Par CommonRedemptionRedemptionof stockof stockRedemptionRedemptionof stockof stockIssue ofIssue ofstockstockIssue ofIssue ofstockstockDividends PayableDividends PayablePayment ofPayment ofdividendsdividendsCapital Acquisition And Repayment CycleCapital Acquisition And Repayment Cycle精选课件
3、1.银行存款与交易循环Acquisition and Payment CycleAcquisition and Payment CycleCash in BankCash in BankAccounts PayableAccounts PayablePaymentPayment精选课件1.银行存款与交易循环Sales and Collection CycleSales and Collection CycleCash in BankCash in BankAccounts ReceivableAccounts ReceivableGross SalesGross SalesCashCashsa
4、lessalesCashCashreceiptsreceiptsCash Discounts TakenCash Discounts Taken精选课件1.银行存款与交易循环Payroll and Personnel CyclePayroll and Personnel CycleCash in BankCash in BankAccrued Wages, Salaries,Accrued Wages, Salaries,Bonuses, and CommissionsBonuses, and CommissionsWithheld Income TaxesWithheld Income Ta
5、xesand Other Deductionsand Other DeductionsPaymentPaymentPaymentPaymentAccrued PayrollAccrued PayrollTax ExpenseTax ExpensePaymentPayment精选课件1.银行存款与交易循环 Failure to bill a customerFailure to bill a customer Billing a customer at a lower price than Billing a customer at a lower price than called for b
6、y company policy called for by company policy A defalcation A defalcation（截留）（截留） of cash by interceptionof cash by interception of cash receipts from customers before they of cash receipts from customers before they are recorded, with the account charged off are recorded, with the account charged o
7、ff as a bad debt as a bad debtMisstatements which may not be discoveredMisstatements which may not be discoveredas a part of the audit of the bank reconciliation:as a part of the audit of the bank reconciliation:精选课件1.银行存款与交易循环 Duplicate payment of a vendors invoiceDuplicate payment of a vendors inv
8、oice Improper payments of officers personal Improper payments of officers personal expenditures expenditures Payment for raw materials that were not Payment for raw materials that were not received received Payment to an employee for more hours Payment to an employee for more hours worked worked Pay
9、ment of interest to a related party for Payment of interest to a related party for an amount in excess of the going rate an amount in excess of the going rate精选课件1.银行存款与交易循环通过对银行余额调节表的审查，通常可以发现以下不同类型的错误： Failure to include a check that has not Failure to include a check that has not cleared the bank
10、, even though it has been cleared the bank, even though it has been recorded in the cash disbursements journal recorded in the cash disbursements journal Cash received by the client subsequent to Cash received by the client subsequent to the balance sheet date but recorded as the balance sheet date
11、but recorded as cash receipts cash receipts in the current yearin the current year精选课件1.银行存款与交易循环 Deposits recorded as cash receipts near the Deposits recorded as cash receipts near the end ofend ofthe year, deposited in the bank in the the year, deposited in the bank in the same month, and included
12、 in the bank same month, and included in the bank reconciliation as a deposit in transitreconciliation as a deposit in transit Payments on notes payable debited directly Payments on notes payable debited directly to theto thebank balance by the bank but not bank balance by the bank but not entered i
13、n the clients recordsentered in the clients records Deposits received by the bank on behalf of theDeposits received by the bank on behalf of thecompany from credit card agencies and company from credit card agencies and other vendors making payments electronically, other vendors making payments elec
14、tronically, but not recorded in the clients records.but not recorded in the clients records.精选课件2.现金帐户的种类 General cash accountGeneral cash account Imprest payroll account Imprest payroll account Branch bank account Branch bank account Imprest petty cash fund Imprest petty cash fund Cash equivalents
15、Cash equivalents精选课件2.现金帐户种类Branch BankBranch BankAccountAccountCashCashEquivalentsEquivalentsImprest PayrollImprest PayrollAccountAccountImprest PettyImprest PettyCash FundCash FundGeneralGeneralCashCash精选课件3.现金总帐的审计精选课件3.现金总帐的审计1.识别影响现金的客户经营风险不当的现金管理政策；委托他人管理资金都可能产生经营风险。2.确定可容忍错报及估计固有风险存在3.估计控制风险一
16、是对影响现金收支记录的交易循环进行控制；二是独立编制银行存款余额调节表。精选课件3.现金总帐的审计（1）主要控制将签发支票与负责应付帐款的职责进行分离，执票签发人必须经过适当授权，使用预先编号的特殊纸质的支票，控制空白支票和已注销支票，签发支票前仔细核对有关单据，对电子资金转帐的启用及批准有充分的控制，充分的内部验证，等等。（2）编制银行存款余额调节表保证帐户余额与银行存款实际数一直。精选课件3.现金总帐的审计4.设计并执行控制测试及交易实质性测试（以前的各循环）5.设计并执行分析性测试将当期银行存款余额调节表中的期末余额、在途存款、未兑现支票及其他调节项目与以前年度调节表相比较。6.设计现金余额细节测试起点银行存款余额调节表精选课件3.现金总帐的审计Clawson IndustriesClawson IndustriesBank ReconciliationBank Reconciliation12/31/0512/31/05ScheduleSchedule A2A2 DateDatePrepared byPrepared by ClientClient DEDDED 1/10/05
