第0601讲与付款循环审计create

01目>>期初余额：Opening>>资产负债表：Statementoffinancial>>工作底稿：Working>>期末余额：Closing>>连续审计：Continuous>>实质性程序：Substantive>>监盘：Supervisionofinventory>>截止：Cut>>付款凭证：Payment>>资产负债表日：Balancesheet>>采购部门：Procurement>>在途物资：Goodsin>>支付折扣：Payment>>没有记录的：Unrecorded>>应付账款：Account>>购货：Seller>>：Receiving>>购货订单：Purchase>>注销：WriteRelationshipamongInternalControlObjectives,InternalControlsandAuditTestsinProcurementCycleInternalcontrol所记录的采购都确已收到商品或已接受劳务（存在Forrecordedprocurements,allgoodshavebeenreceivedorallserviceshavebeenKeyinternalRequisition,purchaseorder,receivingreportandsellerallexistandareattachedtothebackofvoucher.ProcurementisapprovedbyappropriateWriteoffvouchersinordertoavoidCommonlyusedtestsofCheckwhethertherelevantvoucherswhichareattachedtopaymentvoucherareChecksignofapprovingChecksignofwritingoffChecksignofinternalCommonlyusedsubstantiveReviewprocurementsubsidiaryledger,procurementgeneralledgerandpayablesubsidiaryledger.Payattentiontowhetherthereislargeamountorabnormalamountornot.Checkrationalityandauthenticityofseller,receivingreport,purchaseorderandTraceinventoryprocurementtoperpetualinventoryCheckobtainedfixedassetsprocurementcontractandInternalcontrol已发生的采购均已记录（完整性AllprocurementtransactionsoccurredhavebeenKeyinternalPurchaseordershavebeennumberedinadvanceandcompletedprocurementshavebeenReceivingreportshavebeennumberedinadvanceandPayablevouchershavebeennumberedinadvanceandCommonlyusedtestsofcontrol：CheckthecompletenessofpurchaseordersconsecutiveCheckthecompletenessofreceivingreportsCheckthecompletenessofpayablevouchersconsecutiveInternalcontrol所记录的采购估价正确（准确性、计价和分摊Commonlyusedsubstantiveprocedures：TracefromreceivingreporttoprocurementsubsidiaryTracefromsellertoprocurementsubsidiaryKeyinternalConductinginternalcheckingoncalculationAuthorizationofprocurementpriceandCommonlyusedsubstantivereportandothercertifications.Recalculatetheaccuracyoftheamountofsellerwiththeconsiderationofdiscountandfreightcharge.Commonlyusedtestsofcontrol：ChecksignofinternalChecksignofauthorizingprocurementpriceandⅡ.CheckWhetherAccountsPayableHaveBeenRecordedIntoCorrectAccountingPeriodorNot（cutoff）,WhetherThereAreUnrecordedAccountsPayableor—完整性Checkrelevantsupportingsforincreaseordecreasechangeofaccountspayableincurredincurrentperiod,todeterminethecompletenessofbalanceofaccountspayableattheendofperiod；（vouchers—completeness）Checkrelevantvouchersofcreditamountofpayablessubsidiaryledgerafterbalanceisappropriateornot；（ledgerafterbalancesheetdate–cut-off）计供的（应从非财务部门获取，如：采购部门），并将对账单和被审计单位财务记录之间的差异进行调节（如在途款项、在途货物、付款折扣、未记录的负债等查找有无未入账的应付账款，确定应付账款金额的准确性。（——完整性）suchasprocurementdepartment）andadjustdifferencebetweenstatementandfinancialrecordofauditee（suchasfundsintransit,goodsintransit,paymentdiscount,unrecordedliabilityandetc）；checkwhetherthereisunrecordedaccountpayableornot,confirmaccuracyofamountofaccountpayable.（ Astopaymentitemsafterbalancesheetdate,inspectbankreconciliationstatementorexternalstaffsoftheauditeewhoknowthefacttofindwhetherthereareaccountspayablewhicharenotrecordedintime；（paymentafterbalancesheetdate—completeness）（5）Referringtotheproceduresofsupervisionofinventorycount,inspectthesofwarehouseentryofauditeebeforeorafterbalancesheetdate（inspectreceivingreportorwarehouseentry）,inspectwhethertherearecircumstancesthatthegoodsoflargeamounthaveⅢ.Materialmisstatementriskofpurchaseandpaymentmayinclude：UnderestimatePreferenceandmotivationofmanagementtomisstateliabilitiesandComplexityofexpenseRecordforeigncurrencytransactionsInherentrisksoffraudandTheexistenceofunrecordedrightsandⅥ.SendconfirmationletteraboutaccountsObtainappropriatelistofrs,suchasthecurrentpurchasinglist,allexistingrlistsorsubsidiaryledgerofaccountspayable.Inquiryifthelistiscompleteandconsiderwhetherthelistshouldincludeadditionalitemssuchasexpectedliabilities.SelectsampletotestandexecutethefollowingSendconfirmationlettertotheComparetheamountoftheconfirmationletterwiththerecordedamount,ifthereis（4）Ifthereturnletterisconsiderednotreliable,evaluatetheriskofmajormisstatementoftheassessmentandtheimpactofthenature,timing,andscopeofotheraudit件）、相关的采购文件（如，采购订单、验收单、和合同）或其他适当文件。（3）Implementalternativeprogramsfortheconfirmationletterthatnoreplyreceived：suchaschecktopayments（e.g.,cashdisbursement,egraphic,copyofcheque）,relatedpurchasings（e.g.,purchasingorder,receivingnote,andcontract）orotherappropriates.程序。以下列举了会计师对采购审计目标的部分实质性程序。采购已记录于恰当的账C、A采购已记录于恰当的账BEAuditPurchasetransactionsthathavebeenrecordeddidoccurandrelatetoauditAllpurchasetransactionsthatshouldhavebeenrecorded,haveactuallybeenrecordedAmountsandotherdatarelatingtopurchasetransactionhavealreadybeenrecordedAPurchasetransactionshavebeenrecor