與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序是什么_2022年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-08-30 09:21:05

你羨慕的生活，背后都是你熬不起的苦！ACCA被譽(yù)為“國(guó)際財(cái)會(huì)界的通行證”，含金量比較高。每年都有大量考生報(bào)名參加考試。今天整理了關(guān)于Audit procedures in relation to purchases and other expenses(與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序)的知識(shí)點(diǎn)，一起來看看吧。

【內(nèi)容導(dǎo)航】

Audit procedures in relation to purchases and other expenses-與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序

【知識(shí)點(diǎn)】

Audit procedures in relation to purchases and other expenses-與采購(gòu)和其他費(fèi)用有關(guān)的審計(jì)程序

Inspect a sample of purchase invoices to ensure they agree to the amount posted to the general ledger.

Compare expenses making up administrative expenses to the PY charge and to expectations on a line by line basis. Investigate any unexpected fluctuations.

Enquire of management whether there are any unsettled claims or obligations arising before the year end and ensure these are provided for.

Recalculate accruals and prepayments to gain evidence that other expenses are not over or understated.

世界上只有貧困，可以不勞而獲。以上就是東奧小編為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，請(qǐng)各位考生收藏！

注：以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第45講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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