审计学
Chapter 21-25
发布时间: 2009-08-12   浏览次数: 83

 

Chapter 21: Audit of the Capital Acquisition and Repayment Cycle
Objectives
After studying this chapter, you should be able to:
  1. Identify the accounts and the unique characteristics of the capital acquisition and repayment cycle.
  2. Design and perform audit tests of notes payable and related accounts and transactions.
  3. Identify the primary concerns in the audit of owners' equity transactions.
  4. Design and perform tests of controls, substantive tests of transactions, and tests of details of balances for capital stock and retained earnings.
 
Chapter 22: Audit of Cash Balances
Objectives
After studying this chapter, you should be able to:
  1. Show the relationship of cash in the bank to the various transaction cycles.
  2. Identify the major types of cash accounts maintained by business entities.
  3. Design and perform audit tests of the general cash account.
  4. Recognize when to extend audit tests of the general cash account to test further for material fraud.
  5. Design and perform audit tests of the imprest payroll bank account.
  6. Design and perform audit tests of imprest petty cash.
 
Chapter 23: Completing the Audit
Objectives
After studying this chapter, you should be able to:
  1. Conduct a review for contingent liabilities and commitments.
  2. Obtain and evaluate letters from the client's attorneys.
  3. Conduct a post-balance-sheet review for subsequent events.
  4. Design and perform the final steps in the evidence-accumulation segment of the audit.
  5. Integrate the audit evidence gathered, and evaluate the overall audit results.
  6. Communicate effectively with the audit committee and management.
  7. Identify the auditor's responsibilities when facts affecting the audit report are discovered after its issuance.
 
Chapter 24: Other Audit, Attestation Services, and Compilation Engagements
Objectives
After studying this chapter, you should be able to:
  1. Understand the level of assurance and evidence requirements for review and compilation services.
  2. Describe special engagements to review interim financial information for public companies.
  3. Describe other audit and limited assurance engagements related to historical financial statements.
  4. Distinguish AICPA attestation standards from auditing standards, and know the type of engagements to which they apply.
  5. Describe special engagements to attest to prospective financial statements.
  6. Understand special engagements to attest to internal control, including controls over electronic commerce.
  7. Describe agreed-upon procedures engagements.
 
Chapter 25: Internal and Governmental Financial Auditing and Operational Auditing
Objectives
After studying this chapter, you should be able to:
  1. Explain the role of internal auditors in financial auditing.
  2. Describe the auditing and reporting requirements under Government Auditing Standards and the Single Audit Act.
  3. Distinguish operational auditing from financial auditing.
  4. Provide an overview of operational audits.
  5. Plan and perform an operational audit.