《审计现金余额》

第22章

现金余额审计

整理课件学习目标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整理课件1.银行存款与交易循环CashinBankCapitalStock–CommonPaid-inCapitalinExcessofPar–CommonRedemptionofstockRedemptionofstockIssueofstockIssueofstockDividendsPayablePaymentofdividendsCapitalAcquisitionAndRepaymentCycle整理课件1.银行存款与交易循环AcquisitionandPaymentCycleCashinBankAccountsPayablePayment整理课件1.银行存款与交易循环SalesandCollectionCycleCashinBankAccountsReceivableGrossSalesCashsalesCashreceiptsCashDiscountsTaken整理课件1.银行存款与交易循环PayrollandPersonnelCycleCashinBankAccruedWages,Salaries,Bonuses,andCommissionsWithheldIncomeTaxesandOtherDeductionsPaymentPaymentAccruedPayrollTaxExpensePayment整理课件1.银行存款与交易循环

FailuretobillacustomerBillingacustomeratalowerpricethancalledforbycompanypolicyAdefalcation（截留）ofcashbyinterceptionofcashreceiptsfromcustomersbeforetheyarerecorded,withtheaccountchargedoffasabaddebtMisstatementswhichmaynotbediscoveredasapartoftheauditofthebankreconciliation:整理课件1.银行存款与交易循环

Duplicatepaymentofavendor’sinvoiceImproperpaymentsofofficers’personalexpendituresPaymentforrawmaterialsthatwerenotreceivedPaymenttoanemployeeformorehoursworkedPaymentofinteresttoarelatedpartyforanamountinexcessofthegoingrate整理课件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：Failuretoincludeacheckthathasnotclearedthebank,eventhoughithasbeenrecordedinthecashdisbursementsjournalCashreceivedbytheclientsubsequenttothebalancesheetdatebutrecordedascashreceipts inthecurrentyear整理课件1.银行存款与交易循环

Depositsrecordedascashreceiptsneartheendof theyear,depositedinthebankinthesamemonth,andincludedinthebankreconciliationasadepositintransitPaymentsonnotespayabledebiteddirectlytothe bankbalancebythebankbutnotenteredintheclient’srecordsDepositsreceivedbythebankonbehalfofthe companyfromcreditcardagenciesandothervendorsmakingpaymentselectronically,butnotrecordedintheclient’srecords.整理课件2.现金帐户的种类

GeneralcashaccountImprestpayrollaccountBranchbankaccountImprestpettycashfundCashequivalents整理课件2.现金帐户种类BranchBankAccountCashEquivalentsImprestPayrollAccountImprestPettyCashFundGeneralCash整理课件3.现金总帐的审计整理课件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。整理课件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。整理课件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整理课件3.现金总帐的审计ClawsonIndustriesBankReconciliation12/31/05Schedule

A2

DatePreparedby

Client

DED

1/10/05Approvedby

SW

1/18/05Account101–Generalaccount,FirstNationalBankBalanceperbank $109,713Add: Depositsintransit 21,117Deduct:Outstandingchecks –87,462Otherreconcilingitems:Bankerror –15,200Balanceperbank,adjusted $28,168Balanceperbooksbeforeadjustments $32,584Adjustments: Unrecordedbankservicecharge 216 NSF 4,200

–4,416Balanceperbooks,adjusted $28,168整理课件3.现金总帐的审计整理课件3.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22－5。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。整理课件3.现金总帐的审计CashinBankEndingbalanceTOC-T+TOC-B+STOT+AP+TDB=SufficientcompetentevidenceperGAASAuditedbyTOC-T,

STOT,andAPBeginningbalanceCashreceiptsCashdisbursementsAuditedbyTOC-T,

STOT,andAPAuditedbyTOC-B,

AP,andTDB整理课件4.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ProofofCash Allrecordedcashreceiptsweredeposited. Alldepositsinthebankwererecordedin theaccountingrecords. Allrecordedcashdisbursementswere paidbythebank.