11.2 Substantive procedures for sales transactions在线视频

同学们 大家好
Hello, everyone

今天我们要学习的内容
What we are going to learn today is

是销售交易的实质性程序
the substantive process of sales transactions

我们知道注册会计师是根据具体的审计目标
We know that CPAs according to specific audit objectives

来设计和执行审计程序的
design and implement audit procedures

和销售交易有关的审计目标有哪些
What are the audit objectives related to sales transactions

有如下审计目标
There are the following audit objectives

一 登记入账的销售交易是真实的
1.the registered sales transactions are true

二 已发生的销售交易均已登记入账
2. All sales transactions have been registered

三 登记入账的销售交易均经正确计价
3.All registered sales transactions are correctly priced

四 登记入账的销售交易分类恰当
The sales transactions recorded are properly classified

五 销售交易的记录及时
5.Sales transactions are recorded in a timely manner

六 销售交易已经正确地记入明细账
6.Sales transactions have been correctly recorded in the Sub Ledger

并经正确汇总
and correctly aggregated

针对不同的审计目标
According to different audit objectives

注册会计师会设计和执行相应的实质性程序
CPA will design and implement corresponding substantive procedures

一 登记入账的销售交易是真实的
1. Registered sales transactions are true

对这一目标
For this purpose

注册会计师一般关心三类错误的可能性
certified public accountants generally care about the possibility of three types of errors

一 是未曾发货却已将销售交易登记入账
one is that the sales transactions have been registered and recorded without delivery

二 是销售交易重复入账
the other is that the sales transactions have been repeatedly recorded

三 是向虚构的顾客发货
the third is that the sales transactions have been delivered to fictitious customers,

并作为销售交易登记入账
registered and recorded as sales transactions

前两类错误可能是有意的
The first two types of errors may be intentional

也可能是无意的
or unintentional

而第三类错误肯定是有意的
while the third type must be intentional

将不真实的销售登记入账的情况虽然极少
Registration of untrue sales is rare

但其后果却很严重
but has serious consequences

因为这会导致高估资产和收入
because it can result in overvalued assets and revenues

鉴别高估销售究竟是有意还是无意的
whether the overestimated sales are intentional or unintentional

这一点非常关键
which is very important to distinguish

尽管无意的高估也会导致
Although the unintentional overestimation will also lead to

应收账款的明显增多
the obvious increase of accounts receivable

但注册会计师通常可以通过函证轻易发觉
the certified public accountant can easily find out by confirmation

对于有意的高估就不同
The intentional overestimation is different

由于作假者试图加以隐瞒
because the fraudsters try to conceal it

使得注册会计师较难发现
which makes it difficult for certified public accountants to find out

在这种情况下
In this case

注册会计师就有必要制定
it is necessary for certified public accountants to establish

并实施适当的实质性程序
and implement appropriate substantive procedures

以发现这种有意的高估
to detect such intentional overestimation

如何以恰当的实质性程序来发现不真实的销售
How to find the untrue sales by proper substantive procedures

取决于注册会计师认为可能在何处发生错误
depends on where the certified public accountant thinks the mistake may occur

对发生这一目标而言
For this purpose

注册会计师通常只在认为
certified public accountants usually only

内部控制有弱点时才实施实质性程序
implement substantive procedures when they think there is weakness in internal control

因此测试的性质取决于
So the nature of the test depends on

潜在的控制弱点的性质
the nature of the underlying control weakness

一 针对未曾发货却已将销售交易登记入账
1.Such as not shipping but registering sales transactions

这类错误的可能性
For the possibility of errors

注册会计师可以从主营业务收入明细账当中
certified public accountants can from the main business income Sub Ledger

抽取若干笔分录
take several entries

追查有无发运凭证及其他佐证
trace whether there is a shipping certificate and other supporting evidence

借以查明有无事实上没有发货
so as to find out whether there is a sales transaction that has not actually been shipped

却已登记入账的销售交易
but has been registered

如果注册会计师对发运凭证等的
If the certified public accountant has doubts about

真实性也有怀疑
the authenticity of the shipping documents

就有必要再进一步追查存货的永续盘存记录
it is necessary to further trace the perpetual inventory records of the inventory

测试存货余额有无减少
and test whether the inventory balance has decreased

二 针对销售交易重复入账这类错误的可能性
2.The possibility of errors such as double entry for sales transactions

注册会计师可以通过检查
The certified public accountant can check

企业的销售交易记录清单
the sales transaction record list of the enterprise

以确定是否存在重号 缺号
to determine whether there is a lack of duplicate number

三 针对向虚构的顾客发货并作为销售交易
3.It is aimed at the possibility of such errors as delivering goods to fictitious customers

登记入账这类错误发生的可能性
and registering them as sales transactions

注册会计师应当检查主营业务收入明细账当中
A certified public accountant shall check the sales order

与销售分录相应的销货单
corresponding to the sales entry in the main business income Sub Ledger

以确定销货是否履行赊销批准手续
to determine whether the sales have gone through the credit sales approval procedures

和发货审批手续
and the delivery approval procedures

检查上述三类高估销售错误的
Another effective way to check the possibility

可能性的另一有效的办法
of the above three types of overestimation of sales errors is to

是追查应收账款明细账当中
trace the record of the credit amount

贷方发生额的记录
in the sub ledger of accounts receivable

如果应收账款最终得以收回货款
If the accounts receivable are eventually recovered

或者由于合理的原因收到退货
or returned for reasonable reasons

则记录入账的销售交易一开始通常是真实的
the recorded sales transaction is usually true at the beginning

如果贷方发生额是注销坏账
If the amount incurred by the credit is to cancel the bad debt

或者直到审计时所欠货款仍未收回
or the amount owed is not recovered until the audit

就必须详细追查相应的发运凭证
the corresponding shipping documents

和顾客订货单等等
and customer orders must be traced in detail

因为这些迹象都说明可能存在虚构的销售交
because these signs indicate that there may be fictitious sales transactions

二 已发生的销售交易均已登记入账
2.All sales transactions have been registered

销售交易的审计一般偏重于检查
The audit of sales transactions generally focuses on

高估资产与收入的问题
the inspection and overestimation of assets and revenues

因此通常无须对完整性目标实施
so it is usually unnecessary to implement substantive transaction procedures

交易实质性程序
for integrity objectives

但是如果内部控制不健全
However, if the internal control is not sound

比如被审计单位没有
for example, the audited unit does not

由发运凭证追查至主营业务收入明细账
follow the independent internal verification procedure from the shipping voucher

这一独立内部核查程序
to the main business income Sub Ledger

就有必要实施交易实质性程序
it is necessary to implement substantive transaction procedures

从发货部门的档案中选取部分发运凭证
It is an effective procedure to select some shipping documents from the files of the shipping department

并追查至有关的销售发票副本
and trace them to the copies of the relevant sales invoices

和主营业务收入明细账
and the main business income Sub Ledger

是测试未开票的发货的一种有效程序
to test the uninvoiced shipments

为使这一程序成为一项有意义的测试
In order to make this procedure a meaningful test

注册会计师必须能够确信
the CPA must be able to make sure that

全部发运凭证均已归档
all shipping documents have been filed

这一点可以通过检查凭证的编号顺序来查明
which can be found out by checking the numbering sequence of the documents

值得大家注意的是
It is worth noting that

由原始凭证追查至明细账
there is a difference between tracing from the original voucher to the Sub Ledger

与从明细账追查至原始凭证是有区别的
and from the Sub Ledger to the original voucher

前者用来测试遗漏的交易
The former is used to test the missed transaction

它针对的是完整性目标
which aims at the integrity target

而后者用来测试不真实的交易
while the latter is used to test the untrue transaction

它针对的是发生目标
which aims at the occurrence target

测试发生目标时起点是明细账
When the test occurs, the starting point is the Sub Ledger

即从主营业务收入明细账当中
that is, take a sample invoice number

抽取一个发票号码样本
from the main business revenue Sub Ledger

追查至销售发票存根 发运凭证
and trace it to the sales invoice stub shipping voucher

以及顾客订货单
and customer order

测试完整性目标时
When testing the integrity goal

起点应是发货凭证
When testing the integrity goal

即从发运凭证中选取样本
that is, select samples from the delivery voucher

追查至销售发票存根和主营业务收入明细账
and trace them to the sales invoice stub and the main business income Sub Ledger

以测试是否存在遗漏事项
to test whether there are omissions

设计发生目标和完整性目标的实质性程序时
It is very important to determine the starting point of tracing evidence, that is, the direction of testing

确定追查凭证的起点即测试的方向很重要
when designing the substantive procedures of occurrence and integrity objectives

例如注册会计师如果关心的是发生目标
For example, if the certified public accountant is concerned about the occurrence of the target

但弄错了追查的方向
but has made a mistake in the direction of tracing

即从发运凭证追查至明细账
that is, tracing from the shipping certificate to the Sub Ledger

那这就属于严重的审计缺陷
it is a serious audit defect

三 登记入账的销售交易均经正确计价
3.All registered sales transactions are correctly priced

销售交易计价的准确性包括
The accuracy of sales transaction pricing includes

按订货数量发货
delivery according to the order quantity

按发货数量准确地开具账单
accurate billing according to the delivery quantity

以及将账单上的数额准确地记入会计账簿
and accurately recording the amount on the bill into the accounting book

对这三个方面
For these three aspects

每次审计中一般都要实施实质性程序
substantive procedures are generally implemented in each audit

以确保其准确无误
to ensure its accuracy

典型的实质性程序有哪些呢
What are the typical substantive procedures

包括复算会计记录中的数据
It includes the data in the recalculation accounting record

通常的做法是
Generally

以主营业务收入明细账的会计分录为起点
it starts from the accounting entry of the main business income Sub Ledger

将所选择的交易业务的合计数
and compares the total amount of the selected transaction business

与应收账款明细账和销售发票存根
with the accounts receivable Sub Ledger

进行比较核对
and the sales invoice stub

销售发票存根上所列的单价
The unit price listed in the sales invoice stub

通常还要与经过批准的商品价目表
is usually compared with

进行比较核对其金额小计
the approved price list of goods

和合计数也要进行复算
and its subtotal and total amount are also recalculated

发票中列出的商品的规格
The specification

数量和顾客代号等
quantity and customer code of the goods listed in the invoice

则应与发运凭证进行比较核对
shall be compared and checked with the shipping voucher

另外往往还要审核顾客订货单
and the same data of the customer's purchase order

和销售单的同类数据
and sales order shall also be checked

四 登记入账的销售交易分类恰当
4.The sales transactions recorded are properly classified

如果销售分为现销和赊销两种
If the sales are divided into cash sales and credit sales

应注意不要在现销时借记应收账款
it should be noted that the receivables should not be debited in cash sales

也不要在收回应收账款时贷记主营业务收入
nor the main business income should be credited when the receivables are recovered

同样不要将营业资产的销售
nor the sales of operating assets

例如固定资产销售混作正常销售
such as fixed assets sales should be mixed for normal sales

对那些采用不止一种销售分类的企业
For enterprises that use more than one sales classification

例如需要编制分部报表的企业来说
such as those that need to prepare segment reports

正确的分类极其重要
correct classification is extremely important

销售分类恰当的测试
The test of proper sales classification

一般可与计价准确性测试一并进行
can be carried out together with the test of pricing accuracy

注册会计师可以通过审核原始凭证
The certified public accountant can by examining the original voucher

确定具体交易业务的类别是否恰当
determine whether the category of specific transaction business is appropriate

并以此与账簿的实际记录做比较
and compare it with the actual record of the account book

五 销售交易的记录及时
5. Sales transactions are recorded in a timely manner

发货后应尽快开具账单并登记入账
Bills should be issued and recorded as soon as possible after delivery

以防止无意漏记销货业务
to prevent inadvertent omission of sales

确保它们记入正确的会计期间
and ensure that they are recorded in the correct accounting period

在执行计价准确性实质性程序的同时
At the same time of implementing the substantive procedure of pricing accuracy

一般要将所选取的提货单
the date of the selected bill of lading

或其他发运凭证的日期
or other shipping documents

与相应的销售发票存根
shall be compared with the date of the corresponding sales invoice

主营业务收入明细账
stub main business income Sub Ledger

和应收账款明细账的日期作比较
and accounts receivable Sub Ledger

如有重大差异
If there are significant differences

被审计单位就可能存在销售截止期限上的错误
the auditee may have errors in the sales deadline

六 销售交易已经正确地记入明细账
6.Sales transactions have been correctly recorded in the Sub Ledger

并经正确汇总
and correctly aggregated

应收账款明细账的记录若不正确
If the records of the accounts receivable Sub Ledger are not correct

将影响被审计单位收回应收账款的能力
it will affect the ability of the audited unit to recover the accounts receivable

因此将全部赊销业务正确地记入
Therefore, it is very important to correctly record

应收账款明细账极为重要
all the credit sales business in the accounts receivable Sub Ledger

同理为保证财务报表准确
in the same way to ensure the accuracy of the financial statements

主营业务收入明细账必须正确地加总
The main business income Sub Ledger must be correctly aggregated

并过入总账
and included in the general ledger

在多数审计中通常都要加总
In most audits, it is usually necessary to add up

主营业务收入明细账数
the number of main business income sub ledgers

并将加总数和一些具体内容分别追查至
and trace the total amount and some specific contents

主营业务收入总账和应收账款明细账
to the main business income general ledger, accounts receivable Sub Ledger

或现金 银行存款日记账
or cash bank deposit journal respectively

以检查在销货过程中是否存在有意
to check whether there is intentional

或无意的错报问题
or unintentional misstatement in the process of sales

同学们 今天的内容是销售交易的实质性程序
Today's topic is the substantive process of sales transaction

谢谢大家
Thank you