Modern Auditing: Modern Auditing: Assurance Services and the Assurance Services and the Integrity of Financial Reporting, Integrity of Financial Reporting, 8 8 th th Edition Edition William C. Boynton William C. Boynton California Polytechnic State California Polytechnic State University at San Luis Obispo University at San Luis Obispo Raymond N. Johnson Raymond N. Johnson Portland State University Portland State University Chapter 17 – Auditing the Investing and Financing Cycles
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Modern Auditing:Modern Auditing:Assurance Services and the Assurance Services and the
Integrity of Financial Reporting, 8Integrity of Financial Reporting, 8thth EditionEdition
Modern Auditing:Modern Auditing:Assurance Services and the Assurance Services and the
Integrity of Financial Reporting, 8Integrity of Financial Reporting, 8thth EditionEdition
William C. BoyntonWilliam C. BoyntonCalifornia Polytechnic State California Polytechnic State
University at San Luis ObispoUniversity at San Luis Obispo
Raymond N. Raymond N. JohnsonJohnson
Portland State UniversityPortland State University
Chapter 17 – Auditing the Investing and Financing Cycles
Sifat Siklus Investasi dan Sifat Siklus Investasi dan PembiayaanPembiayaan
Sifat Siklus Investasi dan Sifat Siklus Investasi dan PembiayaanPembiayaan
• Penelaahan atas siklus investasi dan pembiayaan– Aktivitas investasi
– Aktivitas pembiayaan
• Pemahaman tentang bisnis dan industri untuk mengembangkan strategi audit
Understanding the Entity and Understanding the Entity and EnvironmentEnvironment
Understanding the Entity and Understanding the Entity and EnvironmentEnvironment
Ikhtisar Aktiva tetap bersih dan bagaimana aktiva itu Ikhtisar Aktiva tetap bersih dan bagaimana aktiva itu dibiayai untuk industri tertentudibiayai untuk industri tertentu
Ikhtisar Aktiva tetap bersih dan bagaimana aktiva itu Ikhtisar Aktiva tetap bersih dan bagaimana aktiva itu dibiayai untuk industri tertentudibiayai untuk industri tertentu
Substantive Tests of Substantive Tests of Stockholders’ EquityStockholders’ EquitySubstantive Tests of Substantive Tests of Stockholders’ EquityStockholders’ Equity
• Initial Procedures
• Analytical Procedures
• Tests of Details of Transactions– Vouch Entries to Paid-in Capital
Accounts– Vouch Entries to Retained Earnings
Substantive Tests of Substantive Tests of Stockholders’ EquityStockholders’ EquitySubstantive Tests of Substantive Tests of Stockholders’ EquityStockholders’ Equity
• Tests of Details of Balances– Review Articles of Incorporation and
Bylaws– Review Authorization and Terms of Stock
Issues– Confirm Shares Outstanding with
Registrar and Transfer Agent– Inspect Stock Certificate Book– Inspect Certificates of Shares Held in