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Ch12

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Sandra Groth
Sandra Groth
Business
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Chapter 12 Auditing Liquid Assets
List Cash Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Review Planning for Audits of Cash and Marketable Securities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Planning for Audits of Cash and Marketable Securities (Continued) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Discuss Cash Management Techniques ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Review Evaluating Control Risk: Cash Accounts ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Comment on Understanding and Testing Internal Controls ,[object Object],[object Object],[object Object],[object Object],[object Object]
Discuss Substantive Testing of Cash Balances ,[object Object],[object Object],[object Object],[object Object]
Discuss Substantive Testing of Cash Balances (Continued) ,[object Object],[object Object],[object Object],[object Object]
Explain Independent Bank Reconciliation ,[object Object],[object Object],[object Object],[object Object],[object Object]
Explain the Use of the Bank Cutoff Statement ,[object Object],[object Object],[object Object],[object Object],[object Object]
What’s the bank confirmation used for? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Why obtain year-end cutoff information? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How is a bank transfer schedule used? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Discuss Operational Audits of Cash ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Define Marketable Securities and Financial Instruments ,[object Object],[object Object],[object Object],[object Object]
Review Substantive Audit Procedures: Other Short-Term Securities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],Review Substantive Audit Procedures: Other Short-Term Securities (Continued)
Discuss Auditing Other Financial Instruments and Derivatives ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Comment on Management Control Considerations for Companies that use Financial Instruments ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Ch12

  • 1. Chapter 12 Auditing Liquid Assets
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17.
  • 18.
  • 19.
  • 20.