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2020年中级审计师《理论与实务》第二部分第六章

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第二部分 企业财务审计

第六章 货币资金审计

内容与重点

斯诺克下注app1、yewuxingzhi。huobizijinyewuneibukongzhihezhuyaowenjian。

2、huobizijinneibukongzhicepingheshenjimubiao。huobizijinyewuneibukongzhicepingheshenjimubiao

斯诺克下注app3、xianjinyuyinxingcunkuanshenji。xianjinyuyinxingcunkuanshenjineirong。

斯诺克下注app4、waibiyewuyuqitahuobizijinshenji(zhongjiyaoqiu)。qitawaibizijinshenjineirong。

第一节 本业务的性质

知识点一、业务综述

斯诺克下注appyewuliucheng:chulidanju、shoulijiesuanpingzheng、banlijiesuan、shoukuanyufukuan、zhangwuchuliheyinxingcunkuanyuediaojie。

知识点二、货币资金业务中的主要文件

斯诺克下注apphuobizijinyewushejidezhuyaopingzhenghejiluyou:yuanshipingzheng、xianjinrijizhang、yinxingcunkuanduizhangdan、xianjinzongzhang、yinxingcunkuanzongzhangjiqitayouguanzhanghu。

知识点三、货币资金业务中的内部控制

1、zhizefengong

(1)caigou、xiaoshou、laodonggongzi、qitalingxingshouzhiyucaihuibumenxianghuduli

(2)shourudanjudekaijuyushenhexianghuduli

(3)zhichuhebaoxiaodanjudebianzhi、shenpi、shenhexianghuduli

(4)shoufukuanjiesuanbanliyushenhexianghuduli

(5)zhipiaodeqianfayuchunaxianghuduli

(6)jizhangpingzhengdebianzhiyushenhexianghuduli

斯诺克下注app(7)chunayuhuijixianghudulifenguanhuobizijinshouzhihejilu

(8)xianjin、yinxingcunkuanrijizhangdedengjiyuzongzhangxianghuduli

斯诺克下注app(9)youchunayuanyiwairenyuanbianzhiyinxingcunkuandiaojiebiaoheduixianjinjinxingjihe

(10)zhipiaoyuyinzhangyingyoubutongderenbaoguan。

liti:(2014zhong)shenjirenyuanduibeishenjidanweihuobizijinyewuneibukongzhijinxingpingjiashi,renweixialiezhizeyingfenlideyou:

a.dengjixianjinrijizhangyudengjiyinxingcunkuanrijizhang

斯诺克下注appb.dengjiyinxingcunkuanrijizhangyuheduiyinxingduizhangdan

斯诺克下注appc.dengjiyinxingcunkuanrijizhangyubaoguankongbaizhipiao

斯诺克下注appd.baoguankongbaizhipiaoyubaoguancaiwuyinzhang

斯诺克下注appe.dengjixianjinrijizhangyudengjixianjinzongfenleizhang

daan:bde

liti:(2011zhong)xialieyuxianjinyewuyouguandezhizezhong,keyiyouyirentongshichengdandeshi:

a.zhipiaoyuyinzhangdebaoguan

斯诺克下注appb.xianjindeshoufuyukucunxianjinrijizhangdedengji

c.xianjindezhifuyubaoxiaodanjudeshenpi

斯诺克下注appd.yinxingcunkuanrijizhangdedengjiheyinxingcunkuanzongzhangdedengji

daan:b

2、xinxichuandikongzhi

jianlijianquanhuobizijinyewuxunhuanneibukongzhi,yaoqiuguanlidangjuduiyuyucixunhuanyouguandexinxichuandichengxushishiyangeyouxiaodekongzhi,baokuo:biyaodeshenpishouquanchengxu、shiyongwenjianhejilu、yewudulijiandujiancha。

3、shiwukongzhi。

xianzhijiejinhuobizijinjinxingshiwukongzhi

liti:(2014chu)beishenjidanweixialiehuobizijinyewudeneibukongzhizhiduzhong,yuyinxingcunkuanwuzhijieguanxideshi:

a.meiriqingdianxianjin,zuodaozhangshixiangfu

b.dangrishourudexianjinjishisongcunyinxing

c.duihuobizijinyewushishineibushenji

d.huobizijinshouzhiyujizhanggangweifenli

【daan】a

第二节 货币资金内部控制测评与审计目标

知识点一、货币资金内部控制测评

斯诺克下注app1、diaochalejiehuobizijinneibukongzhi

2、chouchashoukuanpingzheng

3、chouyanfukuanpingzheng

4、chouchayidingqijianxianjin、yinxingcunkuanrijizhangbingyuzongzhanghedui

5、chouchayinxingcunkuanyuediaojiebiaoyukucunxianjinpandianbiao

6、chayuezhidu

斯诺克下注app7、jianchahuobizijinshoufupingzhengdeguanli

斯诺克下注app8、pingjiahuobizijinyewuneibukongzhi

liti:(2011zhong)xialiegexiangzhong,shuyuhuobizijinyewuneibukongzhiceshichengxudeyou:

斯诺克下注appa.chouqufukuanpingzhengshenchayouwushenpiqianzi

b.jianchayinxingcunkuanyuediaojiebiaodebianzhishifoujishizhengque

c.guanchazhipiaoyuyinzhangdebaoguanshifoufenli

斯诺克下注appd.fenximeigeyueyinxingcunkuanbiandongqushishifoucunzaiyichang

e.jiandupandiankucunxianjin

daan:abc

liti:(2013chu)xialiegexiangshenjichengxuzhong,shuyuduixianjinyewujinxingneibukongzhiceshideyou:

斯诺克下注appa.guanchaxianjinshoufushifouanguidingchengxujiquanxianbanli

b.xunwenxianjinzhipiaoyouwuzhuanrenbaoguan

c.guanchachunayuhuijizhizeshifouyangefenli

d.xunwenxianjinshifoudingqipandianhedui

斯诺克下注appe.shenchaxianjinyewujiezhiqishifouzhengque

【daan】abcd

【jiexi】xuanxiangeshuyushizhixingceshi。

知识点二、审计目标

斯诺克下注appzhengshihuobizijinyuedezhenshixing、suoyouquan、wanzhengxing;zhengshihuobizijinshoufuyewudehefaxing;zhengshiwaibijijiadezhengquexing;zhengshihuobizijinfenlei、guozhanghehuizongdezhengquexing

第三节 现金与银行存款审计

知识点一、运用分析方法检查货币资金总体合理性

duibutongqijiandexianjinyuyinxingcunkuanyuejinxingqushifenxi,jianchasuoyouyunyingbaogaoheneibushenjibaogao。

斯诺克下注appxianjinyuyinxingcunkuancuobaodexingshibaokuo:

斯诺克下注app1、jiaoyiruzhangdehuijiqijiancuowu;

斯诺克下注app2、zaidiaojieyinxingcunkuanshi,yilouhuoshaojiweiduixianzhipiao,congernuoyongzijin

斯诺克下注app3、jiangyibizijintongshijiluyulianggezhipiaozhanghuzhong

知识点二、库存现金监盘

jianpanbuzhou:

(1)zuzhianpaikucunxianjinjianpangongzuo

斯诺克下注app(2)jiandupandiankucunxianjin

(3)tianzhi“kucunxianjinpandianbiao”——youchunayuan、huijizhuguanheshenjirenyuangongtongqianzi

【liti】(2012zhong)xialiegexiangzhong,shuyuyingzaikucunxianjinpandianbiaozhongfanyingdeshixiangyou

a.pandianrixianjinrijizhangjieyushu

b.pandianriyinxingcunkuanrijizhangjieyushu

c.shijikucunxianjinjianpanshu

d.kucunxianjinyiqueqingkuang

e.pandianriyikaijudanweifachuqieweiruzhangdexianjinzhipiaojine

daan:acd

斯诺克下注appliti:(2013chu)xialiegexiangzhong,bufuheshenjirenyuanduikucunxianjinjianpanyaoqiudeshi:

a.caiqutujifangshi

b.yaoqiubeishenjidanweichunayuanhuibi

c.jinlianganpaizaiyingyeqianhuoyingyezhonglehou

d.duicunfangzaigechudexianjintongshijinxingqingdian

【daan】b

【jiexi】kucunxianjinjianshi,chunarenyuanbixuzaichang。

知识点三、现金和银行存款收付业务的审查

liti:(2011zhong)zaixianjinshoufuyewudeshenchazhong,jianchakucunxianjinrijizhangdeyaodianyou:

a.yansuanjiazonge,jianchashifoucunzaichacuo

斯诺克下注appb.shenyuezhaiyaolan,jianchaxianjinshoufuyewushifouhefa

斯诺克下注appc.jianchafashenge,jianchaxianjinshoufujineshifouguoda

d.jianchameiriyue,kanqishifouchaochuleguidingdexiane

斯诺克下注appe.jianchashouzhiyewushifoufuhejiezhiqiyaoqiu

daan:abcd

liti:(2013chu)shenjirenyuanjianchaxianjinrijizhangshi,tongguoshenyuerijizhangzhaiyaolankeyichubupanduan:

a.xianjinshoufuyewushifouhefa

斯诺克下注appb.duifanghuijikemudeshiyongshifouzhengque

c.shourudexianjinyouwuzuozhixianxiang

d.rijizhangshifouxushidengji

【daan】a

【jiexi】jianchaxianjinrijizhangzhaiyaolan,kanqixianjinshoufushifouhefa,youwuchaochuguidingdejisuanfanwei。xuanxiangazhengque。

(er)yinxingcunkuandeshencha

1、shenheyinxingcunkuanrijizhangjilu;

2、fenxiyinxingcunkuanzhongdingqicunkuanzhanquanbucunkuandebili;

tongguofenxi,panduanbeishenjidanweicunzaichaijie、chaichuzijindekenengxingyijichaichuzijindeanquanxing。shenchazhangqidingqicunkuanhuoxiandingyongtudecunkuan.chamingqisuoyouquan。

3、chouchayinxingcunkuandezhangmianyuejiyinxingcunkuanyuediaojiebiao

fuheqiyezibiandeyinxingcunkuanyuediaojiebiaodebuzhouyuyaodian:

qudebeishendanweibaocundeyinxingduizhangdandefuben,quedingqishuzidezhunquexing;jiangdiaojiebiaoshangyueshuyuyinxingcunkuanrijizhangyuejiayihedui,quedingshifouyizhi;

知识点四、检查、函证银行存款余额

tongguoxunzheng,chamingbeishenjidanweiyinxingcunkuan、jiekuandengkuanxiangdezhenshixing、hefaxingheruzhangwanzhengxing。

【liti】(2014zhong)xialieguanyuxiangyouguankaihuyinxinghanzhengdebiaoshu,zhengquedeyou:

斯诺克下注appa.xunzhenghanyingbaokuoyinxingzhanghukaihujicunkuanxinxi

b.lejieshifoucunzaiyitiexianershangweidaoqideshangyehuipiao

c.yaoqiuyinxingzhijiehuihanzhishenjirenyuan

d.keyizhengshiyinxingcunkuandanbunengzhengshiyinxingjiekuan

e.benqiyizhuxiaocunkuanzhanghudeyinxingyeyinghanzheng

daan:abce

liti:(2013chu)xialieyouguanyinxingcunkuanhanzhengdebiaoshu,zhengquedeyou:

a.yingxiangzhanghuyijieqing,danbeishenjidanweizaibenqibanliguocundaikuanyewudeyinxinghanzheng

b.hanzhengguochengyingyoushenjirenyuankongzhi

c.duiyihuodeyinxingduizhangdandekaihuyinxingkeyibuhanzheng

d.duiyinxingcunkuanyueweilingdekaihuyinxingkeyibuhanzheng

斯诺克下注appe.hanzhengyinxingcunkuanyueshi,yibancaiyongfoudingshihanzheng

【daan】ab

知识点五、核实货币资金收支的截止期

caiwubaobiaoshangsuolieshideyinxingcunkuanyue,yingbaokuodangnianzuihouyitianxiawusuoshoudaohuofuchudeyinxingcunkuan,erbuyingbaokuoqihousuofashengde。

shenchadezhongdianneirong:youwurenweididuolieyinxingcunkuan,juesuanribujiezhang,jiangjuesuanrihoushoudaodeyinxingcunkuanlieruzichanfuzhaibiaodeqingkuang。

斯诺克下注appweici,shenjirenyuanyingduijuesuanriqianhoushutiansuofashengdeyinxingcunkuanshoufuyewujinxingshencha。kecaiyongyixiafangfa:

(1)jianchazhipiao(baokuohuipiaodenggezhongpiaoju)shourenyusongcunjilu,jianchanianzhongqianweisongcunyinxingdezhipiaoqishourujiluriqi。

斯诺克下注app(2) jianchaqihouyinxingduizhangdandiyizhoudeyinxingcunkuanshouru,heshiyinxingcunkuanrijizhang,jielujiangqihoushourutiqianrenzhangdecuowu。

(3)chayanbeishenjidanweijuesuanriqianfadezuihouyizhangzhipiaoxuhao,bingjianchazaicixuhaoqiandezhipiaoshifoujunyijiqubingruzhang。

【liti】(2014zhong)zaiheshihuobizijinshouzhijiezhiqishi,shenjirenyuanfaxianbeishenjidanweijingchanghuicaiquxialiezuofa,qizhongshuyugaoguqimoyinxingcunkuanzhangmianyuedeshi:

斯诺克下注appa.jiangjuesuanriqianyishoudaoshangweijiejiaoyinxingdeyinxinghuipiaolierudangqiyinxingcunkuanjiefang

b.jiangjuesuanridangtianshoudaobingsongcunyinxingdeyinxinghuipiaolierudangqiyinxingcunkuanjiefang

c.jiangjuesuanrihouqianfadeyinxingzhipiaolierudangqiyinxingcunkuandaifang

d.jiangjuesuanridangtianqianfadeyinxingzhipiaolierudangqiyinxingcunkuandaifang

daan:a

liti:(2013chu)weiceshiyinxingcunkuanjiezhiqidezhengquexing,shenjirenyuanyingshenchayinxingcunkuanshoufuyewudeqijianshi:

a.juesuanrihourenyiyitian

b.juesuanridangtian

c.juesuanriqianhoushutian

d.juesuanriqiansantian

【daan】c

斯诺克下注app【jiexi】shenjirenyuanyingduijuesuanriqianhoushutiansuofashengdeyinxingcunkuanshoufuyewujinxingshenji。xuanxiangczhengque。

第四节 外币业务与其他货币资金审计(中级要求)

知识点一、检查外币金额折算及汇兑损益账务处理的正确性

1.heshijizhangbenweibi

2.chouchayanzhengwaibijinezheheweijizhangbenwei

bijinedezhengquexing

斯诺克下注app3.shenchahuiduisunyizhangwuchulidezhengquexing

知识点二、审查外币交易事项

1.jiaoyishixiangjiluwanbeixingheheguixing;

斯诺克下注app2.waihuishouzhimingxizhangheyuanshipingzhengyizhixing;

3.waibizhesuanyouguanxinxipiluzhengquexing

斯诺克下注app(2014zhong)shenjirenyuanjianchabeishenjidanweiwaibizhanghuyueshifouzhengquezheheweijizhangbenweibijine,shiweilechaming:daanb

斯诺克下注appa.waibizijindesuoyouquan b.waibizijinjijiadezhengquexing

斯诺克下注appc.waibizijinshoufuyewujiludewanzhengxing

斯诺克下注appd.waibizijinshoufuyewudehefaxing

知识点三、其他货币资金的审查

斯诺克下注appqitahuobizijinshizhiqiyexianjin、yinxingcunkuanyiwaidewaibucunkuan、yinxinghuipiaocunkuan、yinxingbenpiaocunkuan、guojixinyongzhengcunkuan、zaituhuobizijindeng。

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