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Cân bằng giá / Độ chính xác Quỹ Tiền gửi Kho bạc không được ghi lại chính xác. Vốn có, gian lận hoặc kiểm soát các yếu tố nguy cơ quan trọng được xác định. Chu kỳ: lương Ngân sách Doanh thu của Kho bạc ứng dụng biên lai thu tiền mặt FBWT giải ngân tiền mặt I / F Kiểm tra đối chiếu FBWT | Substantive Testing 921 B - Example Account Risk Analysis for Fund Balance with Treasury Entity Preparer Date Date of Financial Statements ACCOUNT RISK ANALYSIS FORM Reviewer Date Line Item Fund Balance with Treasury File Ref PLANNING PHASE INTERNAL CONTROL PHASE TESTING PHASE Account Financial statement assertions Inherent fraud and control risk factors Cycle accounting application Effectiveness of control activities1 Control risk Combined risk Timing I F Nature extent Doc ref audit step Name Balance Valuation Accuracy Fund Balance with Treasury is not recorded accurately. No significant inherent fraud or control risk factors identified. Cycles Revenue Payroll Budget Treasury Applications FBWT Cash receipts Cash disbursements I F Test FBWT reconciliations. Analyze impact of unresolved reconciling items at year-end. insert insert This FisTriakversion www.adultpdf.com July 2008 Page 921 B-3 Substantive Testing 921 B - Example Account Risk Analysis for Fund Balance with Treasury Entity Preparer Date Date of Financial Statements ACCOUNT RISK ANALYSIS FORM Reviewer Date Line Item Fund Balance with Treasury File Ref PLANNING PHASE INTERNAL CONTROL PHASE TESTING PHASE Account Financial statement assertions Inherent fraud and control risk factors Cycle accounting application Effectiveness of control activities1 Control risk Combined risk Timing I F Nature extent Doc ref audit step Name Balance Rights Entity does not have certain rights to Fund Balance with Treasury because of transfers rescissions and restrictions or nonentity accounts. Inherent risk arises from the high number of appropriation fund and receipt accounts including certain special funds and trust funds that do not belong to the entity. Because these nonentity accounts are maintained within the same system used to maintain entity accounts and financial activity there is a risk that these accounts will be inappropriately charged and be included in the FBWT line item. Same control risks as for existence and .
