Audit of Cash Balances(英文版)(ppt 30頁)

Audit of Cash Balances(英文版)內容提要：
Cash in the Bank and Transaction Cycles：
Duplicate payment of a vendor’s invoice
Improper payments of officers’ personal expenditures
Payment for raw materials that were not received
Payment to an employee for more hours worked
Payment of interest to a related party for an amount in excess of the going rate
Cash in the Bank and Transaction Cycles：
Misstatements which are normally discovered
as a part of the tests of a bank reconciliation.
Failure to include a check that has not cleared
the bank, even though it has been recorded in
the cash disbursements journal
Cash received by the client subsequent to the
balance sheet date but recorded as cash receipts in the current year

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