图表19 及其设备的相关帐户 Manufacturing Accumulated equipment preciation Beginning Beginning balance balance (1)Acquisitions Disposals DisposalsCurrent period depreciation Ending balance Ending balance Gain or loss Depreciation on disposals expense (1) Acquisitions of manufacturing equipment arise from the acquisition and payment cycle See Figure 18-1(P. 583)
图表 19 - 1 及其设备的相关帐户
图表19-2 预付保费和相关帐户 Prepaid insurance Insurance expense Beginning balance Current period Insurance expense (1) Acquisitions Insurance premiums Ending balance 1)Acquisitions of insurance premiums arise from the acquisition and payment cycle This can be observed by examining Figure 18-1(P. 583)
图表19 -2 预付保费和相关帐户
TABLE 19-3 Analytical Procedures for Manufacturing Equipment Analytical Procedure Possible misstatement Compare depreciation expense divided by gross Misstatement in depreciation expense and manufacturing equipment cost with previous years accumulated depreciation Compare accumulated depreciation divided by gross Misstatement in accumulated depreciation manufacturing equipment cost with previous years Compare monthly or annual repairs and Expensing amounts that should be maintenance, supplies expense, small tools expense, and similar accounts with previous years Compare gross manufacturing cost divided by some idle equipment or equipment that has measure of production with previous years. been disposed of, but not written off
只有在需要的时候才执行 随后的审计程序 N预付保费表中的保险政策已经存在 N并且已有的政策被列出(存在与完整) N客户有权制定预付保费中的保险政策(权利) N预付的金额正确,并且总额正确加总并汇总到总分类帐 (准确性) 继续
只有在需要的时候才执行 随后的审计程序. 预付保费表中的保险政策已经存在 并且已有的政策被列出 (存在与完整) 客户有权制定预付保费中的保险政策 (权利) 预付的金额正确，并且总额正确加总并汇总到总分类帐 (准确性) 继续
N和预付保费相关的保费正 确的分类(分类) N保险交易被记录到正确的期间 (截期) N预付保费被争取的表达和披露 (表达与披露)
和预付保费相关的保费正 确的分类(分类) 保险交易被记录到正确的期间 (截期) 预付保费被争取的表达和披露 (表达与披露)