Audit of the Inventory and Warehousing Cycle(英文版)(ppt 39頁)

Audit of the Inventory and Warehousing Cycle(英文版)內容提要：
How E-Commerce Affects Inventory Management：
The Internet enables clients to provide expanded
descriptions of their inventory on a real-time basis.
The use of the Internet and other e-commerce
applications may lead to financial reporting
risks if access to inventory databases and
systems is not adequately controlled.
Learning Objective：
Apply analytical procedures to
the accounts in the inventory
and warehousing cycle.
Learning Objective：
Design and perform
physical observation
audit tests for inventory.


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