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Ebook Auditing amp; assurance services (6th edition): Part 2

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Nội dung chi tiết: Ebook Auditing amp; assurance services (6th edition): Part 2

Ebook Auditing amp; assurance services (6th edition): Part 2

PartAUDITING BUSINESS PROCESSES10Auditing the Revenue ProcesslUjhrTEW! (pr)Auditing the Purchasing Process12Auditing the Human Resource Management Pro

Ebook Auditing amp; assurance services (6th edition): Part 2ocess13Auditing the Inventory' Management Process14Auditing the Financing-Investing Process: Prepaid Expenses, Intangible Assets, and Property, Plant,

and Equipment15Auditing the Financing/Investing Process: Long-Term Liabilities,Stockholders’ Equity, and Income Statement Accounts16Auditing the Fina Ebook Auditing amp; assurance services (6th edition): Part 2

ncing'Investing Process: Cash and Investments359c HA p T E■ 10LEARNING OBJECTIVESUpon completion of this chapter you will(1 ] Understand why knowledge

Ebook Auditing amp; assurance services (6th edition): Part 2

of an entity's revenue recognition policies is important to the audit.[2]Understand the revenue process.[3]Identify the types of transactions in the

PartAUDITING BUSINESS PROCESSES10Auditing the Revenue ProcesslUjhrTEW! (pr)Auditing the Purchasing Process12Auditing the Human Resource Management Pro

Ebook Auditing amp; assurance services (6th edition): Part 2[5]Understand the functions in the revenue process.[6]Know the appropriate segregation of duties for the revenue process.[7]Identify and evaluate inhe

rent risks relevant to the revenue process and related accounts.[B] Assess control risk for a revenue process.(»] Identify key internal controls and d Ebook Auditing amp; assurance services (6th edition): Part 2

evelop relevant tests of controls for revenue, cash receipts, and sales returns transactions.[10]Relate the assessment of control risk Io substantive

Ebook Auditing amp; assurance services (6th edition): Part 2

testing.[11]Identify substantive analytical procedures used to audit accounts receivable and revenue-related accounts.[12]Identify substantive tests o

PartAUDITING BUSINESS PROCESSES10Auditing the Revenue ProcesslUjhrTEW! (pr)Auditing the Purchasing Process12Auditing the Human Resource Management Pro

Ebook Auditing amp; assurance services (6th edition): Part 2o audit accounts receivable and revenue-related accounts.[14]Describe the confirmation process and how confirmations are used to obtain evidence about

accounts receivable. Ebook Auditing amp; assurance services (6th edition): Part 2

PartAUDITING BUSINESS PROCESSES10Auditing the Revenue ProcesslUjhrTEW! (pr)Auditing the Purchasing Process12Auditing the Human Resource Management Pro

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