讲义审计英语特训基础专题六与付款循环create

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Keyinternaltothebackofvoucher.ProcurementisapprovedbyappropriateWriteoffvouchersinordertoavoidConductinginternalcheckingonseller,receivingreport,purchaseorderandCommonlyusedtestsofCheckwhethertherelevantvoucherswhichareattachedtopaymentvoucherareChecksignofapprovingChecksignofwritingoffChecksignofinternalCommonlyusedsubstantiveledger.Payattentiontowhetherthereislargeamountorabnormalamountornot.Checkrationalityandauthenticityofseller,receivingreport,purchaseorderandrequisition.TraceinventoryprocurementtoperpetualinventoryCheckobtainedfixedassetsprocurementcontractandInternalcontrol已发生的采购均已记录（完整性Allprocurementtransactionsoccurredhavebeenrecorded（Completeness）KeyinternalReceivingreportshavebeennumberedinadvanceandPayablevouchershavebeennumberedinadvanceandCommonlyusedtestsofcontrol：CheckthecompletenessofpurchaseordersconsecutiveCheckthecompletenessofreceivingreportsCheckthecompletenessofpayablevouchersconsecutiveInternalcontrol所记录的采购估价正确（准确性、计价和分摊Valuationsofrecordedprocurementtransactionsareaccurate（Accuracy,ValuationandCommonlyusedsubstantiveprocedures：TracefromreceivingreporttoprocurementsubsidiaryTracefromsellertoprocurementsubsidiaryKeyinternalConductinginternalcheckingoncalculationAuthorizationofprocurementpriceandCommonlyusedsubstantiveComparethetransactionrecordsinprocurementsubsidiaryledgerwithseller,receivingreportandothercertifications.andfreightcharge.Commonlyusedtestsofcontrol：ChecksignofinternalChecksignofauthorizingprocurementpriceandⅡ.CheckWhetherAccountsPayableHaveBeenRecordedIntoCorrectAccountingPeriodorNot（cutoff）,WhetherThereAreUnrecordedAccountsPayableor——完整性Checkrelevantsupportingsforincreaseordecreasechangeofaccountspayableincurredincurrentperiod,todeterminethecompletenessofbalanceofaccountspayableattheendofperiod；（vouchers—completeness）sheetdate；payattentiontothedateofprocurement；confirmwhethertherecordingtimeisappropriateornot；（ledgerafterbalancesheetdate–cut-off）Obtainstatementbetweenauditeeanditsrs（obtainfromnon-financialdepartment,suchasprocurementdepartment）andadjustdifferencebetweenstatementandfinancialrecordofauditee（suchasfundsintransit,goodsintransit,paymentdiscount,etccheckaccuracyofamountofaccountpayable.（ 针对资产负债表日项目，检查银行及有关付款凭证（如银行汇款通知、供应商Astopaymentitemsafterbalancesheetdate,inspectbankreconciliationstatementandrelevantpaymentvouchers（suchasbankpaymentnotes,receiptsofrs）；inquirepayablewhicharenotrecordedintime；（paymentafterbalancesheetdate—completeness）ofwarehouseentryofauditeebeforeorafterbalancesheetdate（inspectreceivingreportorwarehouseentry）,inspectwhethertherearecircumstancesthatthegoodsoflargeamounthavebeendelivered,butrelatedvouchershavenotbeenreceived,identifywhetherrelatedⅢ.MaterialmisstatementriskofpurchaseandpaymentMaterialmisstatementrisksthataffectthetransactionsandbalancesofpurchaseandpaymentmayinclude：UnderestimatePreferenceandmotivationofmanagementtomisstateliabilitiesandComplexityofexpenseRecordforeigncurrencytransactionsInherentrisksoffraudandTheexistenceofunrecordedrightsandⅥ.SendconfirmationletteraboutaccountsObtainappropriatelistofrs,suchasthecurrentpurchasinglist,allexistingrlistsorsubsidiaryledgerofaccountspayable.Inquiryifthelistiscompleteandconsiderwhetherthelistshouldincludeadditionalitemssuchasexpectedliabilities.SelectsampletotestandexecutethefollowingSendconfirmationlettertotheComparetheamountoftheconfirmationletterwiththerecordedamount,ifthereanydifference,checkthesupportings.Assesswhethertherecordedamountisoftheassessmentandtheimpactofthenature,timing,andscopeofotheraudit印件）、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.计程序。以下列举了会计师对采购审计目标的部分实质性程序。检查购货、验收单、订货单和请购单的合理性和真实性采购已记录于恰当的账C、A采购已记录于恰当的账BEAuditPurchasetransactionsthathavebeenrecordedoccurandrelatetoauditAllpurchasetransactionsthatshouldhaverecorded,haveactuallybeenAmountsandotherdatarelatin