ACCA 審計(jì)與認(rèn)證業(yè)務(wù)CUT-OFF含義解釋

【試題內(nèi)容】

Audit software can be utilised to produce an aged inventory analysis to identify any slow moving goods, which may require write down or an allowance. 
Cast the inventory listing to confirm the completeness and accuracy of inventory.
Audit software can be utilised to recalculate cost and net realisable value for a sample of inventory.
Audit software can be used to select a representative sample of items for testing to confirm net realisable value and/or cost.
CAATs can be used to confirm whether any inventory adjustments noted during the count have been correctly updated into final inventory records. 
CAATs can be used to verify cut-off by testing whether the dates of the last GRNs and GDNs recorded relate to pre year end; and that any with a date of 1 January 2013 onwards have been excluded from the inventory records.

【解釋】

cut-off是指交易和事件能夠被記錄在正確的報(bào)告期間。也就是說(shuō)當(dāng)期發(fā)生的事情一定要記錄在當(dāng)期的報(bào)告中，而不是為了讓報(bào)表好看或者其他目的，而記錄在其他期間的報(bào)告中。主要在sales-receivable cycle同purchase-payable cycle做，目的是確transaction cutoff沒(méi)有錯(cuò)(即是不可入錯(cuò)accounting period)Sales cut-off test是指要測(cè)試銷售入賬期是否入對(duì)。假設(shè)客戶將應(yīng)入當(dāng)年度延至下一年度才入，利潤(rùn)及稅收會(huì)減少。反之，將下年度銷售提前入賬會(huì)做大利潤(rùn)，給財(cái)務(wù)報(bào)表閱讀者一個(gè)錯(cuò)覺(jué)，會(huì)引致多派股息、花紅、稅收。財(cái)務(wù)報(bào)表以反映當(dāng)年正確業(yè)績(jī)?yōu)槟繕?biāo)，所以多入或少入都是不當(dāng)，要予以更正。

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