panel 6-10
نص القصة المصورة
- الانزلاق: 1
- Data Analytics CAATs Applied to Audit Planning
- Analyze sales trends using CAATs and identify abnormal fluctuations.
- I will organize the dataset for analysis purposes.
- Sr demonstrates use of CAATs to scan abnormal sales and inventory movements; Intern prepares datasets for analysis.
- الانزلاق: 2
- Subsequent Sales Evidence – NRV Testing for Harvested Batches
- Use the lower limit of the net price first.
- sales
- The post-period prices for the same batch are generally within this range.
- Sr reviews post-period sales within 30 days to confirm NRV; Uses lower end of net price range (excluding rebates, freight, related-party deals).
- الانزلاق: 3
- On-site Review of Completion Costs
- The on-site audit revealed that the costs related to sorting, mold prevention and rework had increased and had been included in the completed project costs
- .
- Cost cards
- Invoices
- Timesheets
- Abnormal items listed separately
- Cost Accounting
- Check the abnormal documents to ensure the adequacy of costs.
- Cost Accountant verifies increased sorting, anti-mold, and rework expenses included in completion costs; Sr reviews selected abnormal invoices to ensure cost sufficiency
- الانزلاق: 4
- Cellar inspection — barrel mold/leak
- These buckets will be re-inspected first. The humidity level is too high.
- OK, I'll mark it first.
- maintenance form
- x
- x
- x
- x
- x
- Inspection form
- warehouse
- Sr conducts on-site inspection for barrel mold and leakage; Warehouse staff tags affected barrels for recheck. Evidence supports existence and measurement of in-process and finished goods.
- الانزلاق: 5
- Verification of Abnormal Loss
- Rottenness and leakage are included in the cost and not capitalized.
- The damaged goods list is linked to the batch number.
- Damage report Disposal recordsBatch comparison table
- Sr confirms mold- and leak-related losses are expensed, not capitalized; Warehouse staff traces each scrapping form to batch numbers for completeness and compliance.
تم إنشاء أكثر من 40 مليون لوحة قصصية
لا توجد تنزيلات ولا بطاقة ائتمان ولا حاجة إلى تسجيل الدخول للمحاولة!
