'Substantive test' presentation slideshows

Chapter 14 Audit of the Sales and Collection Cycle

Chapter 14 Audit of the Sales and Collection Cycle. Statement. Presentation Outline. Accounts and Documents in the Sales and Collection Cycle Segregation of Duties Sales Transaction Audit Objectives Sales Return and Allowance Audit Objectives Cash Collection Transaction Audit Objectives

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CHAPTER 14 AUDITING THE REVENUE CYCLE Fall 2007

CHAPTER 14 AUDITING THE REVENUE CYCLE Fall 2007. Nature of the Revenue Cycle Inherent Risk Factors Audit objectives Control Activities Standard Substantive Tests. Nature of the Revenue Cycle. For a merchandising company, the classes of transactions in the revenue cycle include:

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Modern Auditing: Assurance Services and the Integrity of Financial Reporting, 8 th Edition

343 views • 24 slides