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1、 现金余额审计1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21.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 Par Commonof Par CommonRedemptionRede
2、mptionof stockof stockRedemptionRedemptionof stockof stockIssue ofIssue ofstockstockIssue ofIssue ofstockstockDividends PayableDividends PayablePayment ofPayment ofdividendsdividendsCapital Acquisition And Repayment CycleCapital Acquisition And Repayment Cycle31.银行存款与交易循环Acquisition and Payment Cycl
3、eAcquisition and Payment CycleCash in BankCash in BankAccounts PayableAccounts PayablePaymentPayment41.银行存款与交易循环Sales and Collection CycleSales and Collection CycleCash in BankCash in BankAccounts ReceivableAccounts ReceivableGross SalesGross SalesCashCashsalessalesCashCashreceiptsreceiptsCash Disco
4、unts TakenCash Discounts Taken51.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 Taxesand Other Deductionsand Other DeductionsPa
5、ymentPaymentPaymentPaymentAccrued PayrollAccrued PayrollTax ExpenseTax ExpensePaymentPayment61.银行存款与交易循环 Failure to bill a customer Failure to bill a customer Billing a customer at a lower price than Billing a customer at a lower price than called for by company policy called for by company policy A
6、 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 off as a bad debt as a bad debtMisstatements whi
7、ch 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:71.银行存款与交易循环 Duplicate payment of a vendors invoiceDuplicate payment of a vendors invoice Improper payments of officers personal Improp
8、er 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 Payment of interest to a related party for Payment of
9、 interest to a related party for an amount in excess of the going rate an amount in excess of the going rate81.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, even though it has been cleared the bank, even thou
10、gh 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 but recorded as cash receipts cash receipts in the cu
11、rrent yearin the current year91.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 of the year, deposited in the bank in the the year, deposited in the bank in the same month, and included in the bank same month, and included in the bank recon
12、ciliation 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 in the clients recordsentered in the clients records Dep
13、osits received by the bank on behalf of theDeposits received by the bank on behalf of thecompany from credit card agencies and other company from credit card agencies and other vendors making payments electronically, but vendors making payments electronically, but not recorded in the clients records
14、.not recorded in the clients records.102.现金帐户的种类 General cash account Imprest payroll account Branch bank account Imprest petty cash fund Cash equivalents112.现金帐户种类Branch BankBranch BankAccountAccountCashCashEquivalentsEquivalentsImprest PayrollImprest PayrollAccountAccountImprest PettyImprest Petty
15、Cash FundCash FundGeneralGeneralCashCash123.现金总帐的审计133.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。143.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
16、存款余额调节表保证帐户余额与银行存款实际数一直。153.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163.现金总帐的审计Clawson IndustriesClawson IndustriesBank ReconciliationBank Reconciliation12/31/0512/31/05ScheduleSchedule A2A2 DateDatePrepared byPrepared by C
17、lientClient DEDDED 1/10/051/10/05Approved byApproved by SWSW1/18/051/18/05Account 101 General account, First National BankAccount 101 General account, First National BankBalance per bankBalance per bank$109,713$109,713Add:Add:Deposits in transitDeposits in transit 21,117 21,117Deduct: Outstanding ch
18、ecksDeduct: Outstanding checks 87,462 87,462Other reconciling items: Bank errorOther reconciling items: Bank error 15,200 15,200Balance per bank, adjustedBalance per bank, adjusted$ 28,168$ 28,168Balance per books before adjustmentsBalance per books before adjustments$ 32,584$ 32,584Adjustments:Adju
19、stments:Unrecorded bank service chargeUnrecorded bank service charge 216 216NSFNSF4,2004,200 4,416 4,416Balance per books, adjustedBalance per books, adjusted$ 28,168$ 28,168173.现金总帐的审计183.现金总帐的审计三个重要和复杂的审计程序（1）获取银行函证 见图225 。注意函证的内容（2）获取截止日银行对帐单 分期间银行对帐单（3）测试银行存款余额调节表验证客户银行存款余额调节表的计算准确性追查银行函证余额和截止日对
20、帐单的期初余额至银行调节表的每个银行余额，两者相等时才编制调节表。调查直接日对帐单上所有的重要未兑现支票追查在途资金至截止日对帐单分析银行对帐单和调节表上的其他调整项目。193.现金总帐的审计Cash in BankCash in BankEnding balanceEnding balanceTOC-TTOC-T + + TOC-BTOC-B + + STOTSTOT + + APAP + TDB + TDB= Sufficient competent evidence per GAAS= Sufficient competent evidence per GAASAudited byAud
21、ited byTOC-TTOC-T, , STOTSTOT, and , and APAPBeginning balanceBeginning balanceCash receiptsCash receiptsCash disbursementsCash disbursementsAudited byAudited byTOC-TTOC-T, , STOTSTOT, and , and APAPAudited byAudited byTOC-BTOC-B, , APAP, and , and TDBTDB204.舞弊导向审计程序1.银行存款余额调节表的扩大测试2.现金验证表 Proof of
22、Cash All recorded cash receipts were deposited.All recorded cash receipts were deposited. All deposits in the bank were recorded inAll deposits in the bank were recorded inthe accounting records.the accounting records. All recorded cash disbursements wereAll recorded cash disbursements werepaid by the bank.paid by the bank. All amounts that were paid by the bankAll amounts that were paid by the bankwere recorded.were recorded.214.舞弊导向审计程序224.舞弊导向审计程序3.银行转帐测试235.定额工资银行帐户的审计 Typically, the only reconciling items are outstanding checks.246.定额备用金的审计1.定额备用金的内部控制2.定额备用金的审计测试25
