Beruflich Dokumente
Kultur Dokumente
Raymond N. Johnson
Portland State University
DOSEN PENGAMPU
PENGAUDITAN II
Prof. Dr. Arsono Laksmana, SE., Ak. (-PJMK-)
Drs. Hendarjatno, M.Si., Ak.
Drs. Agus Widodo M., M.Si., Ak.
Drs. Hanny Wurangian, M.Si., Ak.
Dra. Iswajuni, M.Si., Ak.
Dra. Yustrida Bernawati, M.Si., Ak.
Devi Sulistyo Kalanjati, SE., M.Sc., M.Acc., Ak.
Habiburrochman, SE., M.Si., Ak.
Chapter Overview
Analytical Procedures
Monitoring
Initial Assessments of Control Risk
Study Break
1. The revenue cycle includes all of
the following transactions, except:
A.
B.
C.
D.
Credit Sales
Cash Receipt
Inventory Purchase
Sales Returns and Allowances
C. Inventory Purchase
Study Break
2. This internal control component should
provide management with feedback as
to whether internal controls pertaining
to revenue cycle transactions and
balances are operating as intended.
A.
B.
C.
D.
Monitoring
Initial Assessments of Control Risk
Information and Communication
Control Environment
A. Monitoring
Sales Invoice
Authorized Price List
Recording Sales
Study Break
3. This document is a journal listing
of the completed sales
transactions.
A.
B.
C.
D.
Sales invoice
Sales transactions files
Authorized price list
Sales journal
D. Sales journal
Study Break
4. This document shows the
description, quantity, and other
data pertaining to a customer
order.
A.
B.
C.
D.
Customer order
Sales order
Shipping document
Sales invoice
B. Sales order
Journal entry
Cash Receipts journal
Study Break
5. This cash receipts transaction
document is a listing of cash
receipts received through the
mail.
A.
B.
C.
D.
Remittance advice
Prelist
Daily cash summary
Validated deposit slip
B. Prelist
Study Break
6. All of the following are sales
adjustment functions, except:
A.
B.
C.
D.
Completeness
Rights and Obligations
Valuation and Allocation
Presentation and Disclosure
Analytical Procedures
Study Break
7. This type of confirmation requires
a debtor to respond only when the
amount shown is incorrect.
A.
B.
C.
D.
Positive Confirmation
Negative Confirmation
Avoidance
Existence
B. Negative Confirmation
Study Break
8. This cutoff test is designed to obtain
reasonable assurance that cash receipts
are recorded in the accounting period
in which received.
A.
B.
C.
D.