《審計現(xiàn)金余額》教學(xué)課件

1、 現(xiàn)金余額審計第1頁，共25頁。學(xué)習(xí)目標(biāo)1.說明銀行存款與各交易循環(huán)之間的關(guān)系2.識別企業(yè)常用的幾種現(xiàn)金帳戶3.設(shè)計并執(zhí)行對現(xiàn)金總帳的審計測試4.掌握擴(kuò)大現(xiàn)金總帳審計測試程序的時機(jī)，進(jìn)一步查找可能存在的重大舞弊5.設(shè)計并執(zhí)行對定額工資帳戶的審計測試6.設(shè)計并執(zhí)行對定額備用金的審計測試第2頁，共25頁。1.銀行存款與交易循環(huán)Cash in BankCapital Stock CommonPaid-in Capital in Excessof Par CommonRedemptionof stockRedemptionof stockIssue ofstockIssue ofstockDivide

2、nds PayablePayment ofdividendsCapital Acquisition And Repayment Cycle第3頁，共25頁。1.銀行存款與交易循環(huán)Acquisition and Payment CycleCash in BankAccounts PayablePayment第4頁，共25頁。1.銀行存款與交易循環(huán)Sales and Collection CycleCash in BankAccounts ReceivableGross SalesCashsalesCashreceiptsCash Discounts Taken第5頁，共25頁。1.銀行存款與交易

3、循環(huán)Payroll and Personnel CycleCash in BankAccrued Wages, Salaries,Bonuses, and CommissionsWithheld Income Taxesand Other DeductionsPaymentPaymentAccrued PayrollTax ExpensePayment第6頁，共25頁。1.銀行存款與交易循環(huán) Failure to bill a customer Billing a customer at a lower price than called for by company policy A def

4、alcation（截留） of cash by interception of cash receipts from customers before they are recorded, with the account charged off as a bad debtMisstatements which may not be discoveredas a part of the audit of the bank reconciliation:第7頁，共25頁。1.銀行存款與交易循環(huán) Duplicate payment of a vendors invoice Improper pay

5、ments of officers personal expenditures Payment for raw materials that were not received Payment to an employee for more hours worked Payment of interest to a related party for an amount in excess of the going rate第8頁，共25頁。1.銀行存款與交易循環(huán)通過對銀行余額調(diào)節(jié)表的審查，通?？梢园l(fā)現(xiàn)以下不同類型的錯誤： Failure to include a check that has

6、 not cleared the bank, even though it has been recorded in the cash disbursements journal Cash received by the client subsequent to the balance sheet date but recorded as cash receiptsin the current year第9頁，共25頁。1.銀行存款與交易循環(huán) Deposits recorded as cash receipts near the end ofthe year, deposited in the

7、 bank in the same month, and included in the bank reconciliation as a deposit in transit Payments on notes payable debited directly to thebank balance by the bank but not entered in the clients recordsDeposits received by the bank on behalf of thecompany from credit card agencies and other vendors m

8、aking payments electronically, but not recorded in the clients records.第10頁，共25頁。2.現(xiàn)金帳戶的種類 General cash account Imprest payroll account Branch bank account Imprest petty cash fund Cash equivalents第11頁，共25頁。2.現(xiàn)金帳戶種類Branch BankAccountCashEquivalentsImprest PayrollAccountImprest PettyCash FundGeneralCa

9、sh第12頁，共25頁。3.現(xiàn)金總帳的審計第13頁，共25頁。3.現(xiàn)金總帳的審計1.識別影響現(xiàn)金的客戶經(jīng)營風(fēng)險不當(dāng)?shù)默F(xiàn)金管理政策；委托他人管理資金都可能產(chǎn)生經(jīng)營風(fēng)險。2.確定可容忍錯報及估計固有風(fēng)險存在3.估計控制風(fēng)險一是對影響現(xiàn)金收支記錄的交易循環(huán)進(jìn)行控制；二是獨(dú)立編制銀行存款余額調(diào)節(jié)表。第14頁，共25頁。3.現(xiàn)金總帳的審計（1）主要控制將簽發(fā)支票與負(fù)責(zé)應(yīng)付帳款的職責(zé)進(jìn)行分離，執(zhí)票簽發(fā)人必須經(jīng)過適當(dāng)授權(quán)，使用預(yù)先編號的特殊紙質(zhì)的支票，控制空白支票和已注銷支票，簽發(fā)支票前仔細(xì)核對有關(guān)單據(jù)，對電子資金轉(zhuǎn)帳的啟用及批準(zhǔn)有充分的控制，充分的內(nèi)部驗(yàn)證，等等。（2）編制銀行存款余額調(diào)節(jié)表保證帳戶余額與

10、銀行存款實(shí)際數(shù)一直。第15頁，共25頁。3.現(xiàn)金總帳的審計4.設(shè)計并執(zhí)行控制測試及交易實(shí)質(zhì)性測試（以前的各循環(huán)）5.設(shè)計并執(zhí)行分析性測試將當(dāng)期銀行存款余額調(diào)節(jié)表中的期末余額、在途存款、未兌現(xiàn)支票及其他調(diào)節(jié)項(xiàng)目與以前年度調(diào)節(jié)表相比較。6.設(shè)計現(xiàn)金余額細(xì)節(jié)測試起點(diǎn)銀行存款余額調(diào)節(jié)表第16頁，共25頁。3.現(xiàn)金總帳的審計Clawson IndustriesBank Reconciliation12/31/05Schedule A2 DatePrepared by Client DED 1/10/05Approved by SW1/18/05Account 101 General account, F

11、irst National BankBalance per bank$109,713Add:Deposits in transit 21,117Deduct: Outstanding checks 87,462Other reconciling items: Bank error 15,200Balance per bank, adjusted$ 28,168Balance per books before adjustments$ 32,584Adjustments:Unrecorded bank service charge 216NSF4,200 4,416Balance per boo

12、ks, adjusted$ 28,168第17頁，共25頁。3.現(xiàn)金總帳的審計第18頁，共25頁。3.現(xiàn)金總帳的審計三個重要和復(fù)雜的審計程序（1）獲取銀行函證 見圖225 。注意函證的內(nèi)容（2）獲取截止日銀行對帳單 分期間銀行對帳單（3）測試銀行存款余額調(diào)節(jié)表驗(yàn)證客戶銀行存款余額調(diào)節(jié)表的計算準(zhǔn)確性追查銀行函證余額和截止日對帳單的期初余額至銀行調(diào)節(jié)表的每個銀行余額，兩者相等時才編制調(diào)節(jié)表。調(diào)查直接日對帳單上所有的重要未兌現(xiàn)支票追查在途資金至截止日對帳單分析銀行對帳單和調(diào)節(jié)表上的其他調(diào)整項(xiàng)目。第19頁，共25頁。3.現(xiàn)金總帳的審計Cash in BankEnding balanceTOC-T +

13、TOC-B + STOT + AP + TDB= Sufficient competent evidence per GAASAudited byTOC-T, STOT, and APBeginning balanceCash receiptsCash disbursementsAudited byTOC-T, STOT, and APAudited byTOC-B, AP, and TDB第20頁，共25頁。4.舞弊導(dǎo)向?qū)徲嫵绦?.銀行存款余額調(diào)節(jié)表的擴(kuò)大測試2.現(xiàn)金驗(yàn)證表 Proof of Cash All recorded cash receipts were deposited. All deposits in the bank were recorded inthe accounting records. All recorded cash disbursements werepaid by the bank. All amounts that were paid