TOPIC 06 Transaction Cycle
【字体：大 中 小】【打印】 [与中文教材2008版第十三章至十七章相关] Substantive testing（实质性测试） Sales and trade receivables（销售和收款） Purchase and trade payables（采购和付款） Inventory and store（存货和仓储）
Financing and investment（筹资和投资） Bank and cash（银行资金和现金） Analytical review分析性复核 Analytical procedure分析程序 Provision for doubtful debts坏账准备 注意：新准则已经将分析性复核改为分析程序，实质性测试改为实质性程序。 Letter of Confirmation（函证） Positive/negative confirmation（积极/消极函证）
Cut-off 截止
Observe and record观察和记录
Follow up后续跟进
Types of substantive procedures
ISA500 sets out the types of substantive procedures that an auditor will carry out.
Inspection （检查）of records and documents
Inspection of tangible assets
Observation （观察） （looking at processes and procedures being performed） Inquiry （询问） （seeking information from knowledgeable persons）
Confirmation （函证） （a specific type of enquiry, the process of obtaining a representation from a third party）
Recalculation （重新计算） （checking the mathematical accuracy of documents or records）
Re performance（重新执行） （the auditor’s independence execution of procedures previously performed by entity staff）
Analytical procedures（分析程序）
Audit of accounting estimates（会计估计的审计）
Detailed control activities are often similar across sales, purchases and other areas and include for example:
Sequential numbering（连号）
Batch and control totals（批量总控） Control accounts（控制账户）
Authorization（授权）
TOPIC 06 Transaction Cycle
【字体：大 中 小】【打印】 [与中文教材2008版第十三章至十七章相关] Substantive testing（实质性测试） Sales and trade receivables（销售和收款） Purchase and trade payables（采购和付款） Inventory and store（存货和仓储）
Financing and investment（筹资和投资） Bank and cash（银行资金和现金） Analytical review分析性复核 Analytical procedure分析程序 Provision for doubtful debts坏账准备 注意：新准则已经将分析性复核改为分析程序，实质性测试改为实质性程序。 Letter of Confirmation（函证） Positive/negative confirmation（积极/消极函证）
Cut-off 截止
Observe and record观察和记录
Follow up后续跟进
Types of substantive procedures
ISA500 sets out the types of substantive procedures that an auditor will carry out.
Inspection （检查）of records and documents
Inspection of tangible assets
Observation （观察） （looking at processes and procedures being performed） Inquiry （询问） （seeking information from knowledgeable persons）
Confirmation （函证） （a specific type of enquiry, the process of obtaining a representation from a third party）
Recalculation （重新计算） （checking the mathematical accuracy of documents or records）
Re performance（重新执行） （the auditor’s independence execution of procedures previously performed by entity staff）
Analytical procedures（分析程序）
Audit of accounting estimates（会计估计的审计）
Detailed control activities are often similar across sales, purchases and other areas and include for example:
Sequential numbering（连号）
Batch and control totals（批量总控） Control accounts（控制账户）
Authorization（授权）