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文档分类:外语学习

Audit of the Capital Acquisition and Repayment Cycle.ppt


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Audit of the Capital Acquisition and Repayment Cycle.ppt
文档介绍:
CharacteristicsoftheCapital ountbalances,buteachoneisoftenhighlymaterialinamount.Theexclusionofasingletransactioncouldbematerialinitself.12CharacteristicsoftheCapital AcquisitionandRepaymentCycleThereisalegalrelationshipbetweenthecliententityandtheholderofthestock,bond,orsimilarownershipdocument.ountsanddebtandequity.ountsInvestmentsGainsandlossesoninvestmentsIntangibles-goodwill,e/monCapitalStock–ountsintheCyclePaid-inCapitalinExcessofParDonatedCapitalRetainedEarningsAppropriationsofRetainedEarningsTreasuryStockDividendsDeclaredDividendsPayableProprietorship–ountPartnership–ountSegregationofDutiesAuthorization–BoardofDirectorsminutesCustodyRegistrarlistofstockholdersTransferagentissues/cancelssharesBrokerkeepsstock/bond-confirmOfficerkeepsstocks/bonds–countRecordkeeping–accountingReconciliationtobrokerreports,pensatingcontrolsSpecialAuditConsiderationsUsuallynotsampledbecausetherearefewhighdollartransactionsTestsfordetails100%pletenessofliabilities.MethodologyforDesigningTestsof Balances–NotesPayableIdentifyclientbusinessrisksaffectingnotespayable.Settolerablemisstatementandassessinherentriskfornotespayable.Assesscontrolriskfornotespayable.MethodologyforDesigningTestsof Balances–NotesPayableDesignandperformtestsofcontrolsandsubstantivetestsoftransactions.Designandperformanalyticalproceduresfornotespayablebalance. 内容来自淘豆网www.taodocs.com转载请标明出处.