Substantive Audit Program Prepaid Expenses

Chapter 1 - The Demand For Audit And Other Assurance Services
7-4 An audit program for accounts receivable is a list of audit cash, accounts payable, purchases, purchase returns and allowances, purchase discounts, manufacturing expenses, selling expenses, prepaid A substantive test of transactions audit procedure would be to ... Retrieve Doc

PROFESSION PUBLIC ACCOUNTING
Developing Tests of Details Audit Program 538 Essentrol Terms 541 SUBSTANTIVE TESTS OF TRANSA~IONS, AND ACCOUNTS PAYABLE 601 Audit of Prepaid Expenses 642 Audit of Accrued Liabilities 644 Audit of Income and Expense Accounts 646 ... Retrieve Content

Lawrence Livermore National Laboratory
Controls review and substantive audit testing and ensure that a Prepaid expenses Assess and test monitoring controls over the receivables cycle Perform analytical reviews (SOX Program) which was performed for LLNL’s OMB ... Retrieve Content

CHAPTER 8
Incorrect Prepaid Insurance is one of the many accounts the CPA should discuss the nature and scope of the internal audit program with the internal auditor and review the working papers in order that the CPA 8.44 Property and Equipment Assertions and Substantive Audit Procedures. 1 ... Fetch Document

DoD Financial Management Regulation Volume 13, Chapter 2
Other current assets are prepaid expenses that are Expenses consist of operating expenses, non-operating expenses, and program costs including depreciation and interest. Refer to . 5570 Audit Expense Debit . 5580 Appropriated Fund ... Retrieve Doc

Chapter 12-
Audit program and potential use of generalized audit software: a. Account details such as cash, inventory, prepaid expenses, and payroll would be attributed to the new location. c) Use substantive analytical procedures to estimate the lease expense for the year. ... Content Retrieval

Executive Travel And Entertainment Expenses
SUBJECT: Executive Travel and Entertainment Expenses Audit Services Project #08-017 Substantive testing of reimbursement activities reimbursements for prepaid airfare and reimbursed through a check ... Document Viewer

Gleim Exam Questions And Explanations - Gleim Home Page
Chapter 13 - Overall Audit Plan and Audit Program - SU 3, SU 4 Prepaid Expenses, Intangible Assets, and Property, Plant and Equipment - 7.6, 13.1 Chapter 9 - Audit Sampling: Substantive Tests of Details - 15.3, 15.4 ... Retrieve Full Source

Unemployment Extension News
There will be no extended unemployment compensation benefits available for 2013 unless Congress reauthorizes the Emergency Unemployment Compensation program. ... Read Article

Members.multimania.co.uk
Overall Audit Plan and Audit Program. Review Questions. cash, accounts payable, purchases, purchase returns and allowances, purchase discounts, manufacturing expenses, selling expenses, prepaid insurance, SUBSTANTIVE AUDIT PROCEDURE 1. ... Read Document

20,401 General Audit Engagement Checklist (Ending On Or After ...
AICPA Peer Review Program Manual PRP §20,400 Audit hours on this engagement: appropriate audit evidence only from substantive procedures re-lated to some risks? Prepaid Expenses and Deferred Charges Intangible Assets ... Get Document

BC2- Introduction
• Dr. 131 Prepaid Expenses $2,191 Program Brown $6.88 12 18.00 3.44 61.92 Note: Value = 18 x $3.44 = $61.92. 17 49 BC2 •Random number Excel formula: • RANDBETWEEN(11,693) •Perform Substantive Tests Complete Audit ... View Doc

EXPENSES - Audit Working Papers - Platform For You To ...
SUBSTANTIVE PROCEDURES 1. Overall Analytical Review 1.1 Using a PBC particularly the workings relating to prepaid portion of such expenses are adequate. AUDIT PROGRAM. CLIENT: _____ PERIOD ... Content Retrieval

List Of United States Supreme Court Cases - Wikipedia, The ...
Substantive Due Process, economic regulation: Panama Refining Co. v. Ryan: 293 U.S. (1935) delegation of authority, New Deal: Gregory v. Helvering: tax deduction for travel expenses under the Internal Revenue Code: Marsh v. Alabama: 326 U.S. (1946) ... Read Article

Chapter 9
121,957 26,840 Receivables 10,846 2,246 2,740 2,604 Merchandise inventories 109,072 59,864 26,543 23,343 Prepaid expenses 10,639 2,363 645 514 Total current review to provide substantive audit evidence,” Auditing: A of audit program planning ... Read More

Audit Report - SOM - State Of Michigan
Include any substantive documentary evidence to support their position. Improper Inclusion of Prepaid Expenditures..6 4. Improper Inclusion of Duplicate Expenses MIChild is a non-Medicaid program designed to ... Access Content

Chapter 1: The Demand For Audit And Assurance Services
Identify the four audit evidence decisions that are needed to create an audit program. Tests of Controls and Substantive Tests of Transactions Objectives. After studying this chapter, Design and perform audit tests of prepaid expenses. ... Access Content

MODERN AUDITING 7th Edition - Portland State University | Home
Multiple tests are keyed to each account balance audit objective. Substantive Tests of Accounts Payable Balances Accounts and Industry Before designing an expenditures audit program, discounts Purchases Purchase returns Prepaid expenses Plant assets Other assets ... Access Content

Section 20,600
Was an appropriately tailored, written audit program prepared? (AU Sec. 311.05 and applicable AICPA Industry Audit Guides) A329 do the substantive tests of prepaid expenses, intangible assets, deferred charges, etc. appear adequate? ... Access Document

CMA Audit II - Home | Professional Development | University ...
How is an audit program of tests of controls of sales organized? CMA How is the amount of substantive testing related to the audit risk model? Why is the audit of prepaid expenses important? How are prepaid expenses audited? ... Document Retrieval