Luận văn thạc sĩ về Topic:THE AUDIT OF CASH ITEM IN AUDITING FINANCIAL STATEMENT AT AUDITING &INFORMATICS SERVICES COMPANY LIMITED- DANANG BRANCH FOR CUSTOMER XYZ toanvan file.doc
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CHAPTER 1. A THEORETICAL BASIS OF AUDITING ON CASH ITEM IN THE AUDITED FINANCIAL STATEMENT.. 4
1.1.OVERVIEW ABOUT CASH ITEM… 4
1.1.3. Accounting principles for cash item.. 5
1.1.4. Features of the cash item affect the audit process. 6
1.1.5. General procedure for the organization of accounting cash vouchers. 8
1.1.5.1. Organization of accounting documents. 8
1.1.5.2. Organization Accounts system.. 11
1.1.5.3. Organization of accounting books. 12
1.2. AUDITING ON CASH ITEM IN AUDITING FINANCIAL STATEMENT.. ……. 12
1.2.1.Cash item audit objectives. 12
1.2.1.1.Overview objectives. 12
1.2.1.2.General objectives. 12
1.2.1.3.Meaning of auditing cash item.. 13
1.2.2.Research and evaluation of internal control systems. 14
1.2.2.1.Learn about the system of internal control for cash. 14
1.2.2.2.Establish materiality level and audit risk assessments. 16
1.2.3.Frauds and errors occur with cash item.. 18
1.2.4.Auditing document on cash item.. 19
1.2.5.Auditing on cash item in auditing financial statement 20
1.2.5.2.Conducting basic tests. 23
CHAPTER 2THE FACT OF AUDITING ON CASH ITEM IN AUDITIN FINANCIAL STATEMENT AT AUDITING &INFORMATICS SERVICES COMPANY LIMITED DA NANG BRANCH FOR CUSTOMER XYZ.. 28
2.1.OVERVIEW OF AUDITING &INFORMATICS SERVICES CO., LTD DA NANG BRANCH 28
2.1.1.Introduction about company. 28
2.1.1.2.Development process and achievements. 29
2.1.2.Objective and principle of operation. 30
2.1.5.Organizational and management systems. 31
2.1.5.1.Organizational structure of AISC.. 31
2.1.5.2.Organizational structure of AISC-Da Nang branch. 32
2.1.6.Auditing process on cash item at AISC.. 33
2.1.6.1.General audit process. 33
2.1.6.2.Cash item audit process. 34
2.2.1.1.Establish terms of engagement and select audit team.. 35
2.2.1.2.Understand the entity and its environment 37
2.2.1.3.Perform preliminary analytical procedures. 37
2.2.1.4.Assess internal control system at the entity level and fraud risks. 38
2.2.1.5.Determination of materiality level 39
2.2.1.6.Summary audit plan. 39
2.2.2.1.The synthetic data table about cash and cash equivalents (D110). 43
2.2.2.2.Information serves in disclosure the financial statement (D120). 44
2.2.2.3.Inventoring report (D131). 45
2.2.2.4.Inventoring cash paper (D132). 46
2.2.2.5.Considering the applied principles and applied accounting polocies (D142) 47
2.2.2.6.Comparing cash item, list the monthly change (D143). 49
2.2.2.7.Check and compare te summary table of cash balances (D144). 51
2.2.2.8.Counting the cash fund and compare cash on hand (D145). 52
2.2.2.9.Review ledger to detect abnormal operations (D147). 53
2.2.2.10.Checking balances os foreign currencies accounts (D148). 55
2.2.2.11.Performing cut-off procedure (D152). 56
2.2.2.12.Implementing other procedure (D153). 57
2.2.2.13.Confirming results of the deposit account (D155). 59
2.2.2.14.The table summarizes the results confirmed bank deposits (D156). 60
CHAPTER 3SOME IDEAS TO IMPROVING THE AUDIT OF CASH ITEM IN AUDITING FINANCIAL STATEMENT OF AUDITING &INFORMATICS SERVICES COMPANY LIMITED- DANANG BRANCH (AISC). 62
3.1.2.2.The assessment of inherent risks. 65
3.1.2.3.The assessment of internal control systems. 65
3.1.2.4.Applying analytical procedures. 66
3.1.2.5.The selection of samples. 66
3.2.2.Reorganization of recordkeeping. 68
3.2.3.The assessment of inherent risks. 68
3.2.4.The assessment of internal control systems. 69
3.2.5.The evaluation of sample results. 72
3.2.6.The application of analytical procedures. 72
APPENDIX
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