《审计现金余额》PPT课件.ppt

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,1.银行存款与交易循环,1.银行存款与交易循环,1.银行存款与交易循环,1.银行存款与交易循环,1.银行存款与交易循环,1.银行存款与交易循环,Duplicate payment of a vendors invoice Improper payments 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,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 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 receipts in the current year,1.银行存款与交易循环,Deposits recorded as cash receipts near the end of the year, deposited in the bank in the same month, and included in the bank reconciliation as a deposit in transit Payments on notes payable debited directly to the bank balance by the bank but not entered in the clients records Deposits received by the bank on behalf of the company from credit card agencies and other vendors making payments electronically, but not recorded in the clients records.,2.现金帐户的种类,General cash account Imprest payroll account Branch bank account Imprest petty cash fund Cash equivalents,2.现金帐户种类,3.现金总帐的审计,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。,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。,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,3.现金总帐的审计,3.现金总帐的审计,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。,3.现金总帐的审计,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 Proof of Cash,All recorded cash receipts were deposited. All deposits in the bank were recorded in the accounting records. All recorded cash disbursements were paid by the bank. All amounts that were paid by the bank were recorded.,4.舞弊导向审计程序,4.舞弊导向审计程序,3.