文档介绍：CHAPTER 12
ACCOUNTS RECEIVABLE,
NOTES RECEIVABLE,
AND SALES TRANSACTIONS
OBJECTIVES:
KNOWING THE DEFINATIONS OF RECEIVABLES,NOTES RECEIVABLES AND SALES TRANSACTIONS
KNOWING THE NATURE AND CHARACTERISTICS OF THEM
HOW TO DO THE INTERNAL CONTROL OF THEM
WHAT ARE PAID ATTENTION TO IN THE INTERNAL CONTROL
TERMS:
Aged trial balance 帐龄试算表
Confirmation 函证
Consignment 寄售
Interim audit work 中期审计工作
Negative confirmation 否定式函证
Pledging of receivables 应收帐款抵押
Positive confirmation 肯定式函证
Window dressing 粉饰财务状况
12-1 RECEIVABLES
1. SOURCES AND NATURE OF ACCOUNTS RECEIVABLE AND NOTES RECEIVABLE
2. OBJECTIVES IN AUDITING RECEIVABLES AND SALES
3.     INTERNAL CONTROLS :
(1)   OVER SALES TRANSACTIONS AND ACCONTS RECEIVABLE
a.       controlling cunstomers’orders
b.       credit approval
c.       issuing merchandise
d.       the shipping function
e