與采購和其他費用有關的審計程序是什么_2022年ACCA考試AA知識點

來源：東奧會計在線責編：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被譽為“國際財會界的通行證”，含金量比較高。每年都有大量考生報名參加考試。今天整理了關于Audit procedures in relation to purchases and other expenses(與采購和其他費用有關的審計程序)的知識點，一起來看看吧。

【內(nèi)容導航】

Audit procedures in relation to purchases and other expenses-與采購和其他費用有關的審計程序

【知識點】

Audit procedures in relation to purchases and other expenses-與采購和其他費用有關的審計程序

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考試相關知識點了，請各位考生收藏！

注：以上內(nèi)容來自李亞婷老師基礎精講班第45講

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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