银行的实质性程序是什么_2023年ACCA考试AA知识点

真正的成功源于生命里的学习，成长和热爱，以及不停步。acca被称为“国际财会界的通行证”，含金量比较高。同学们需严格执行学习计划，巩固基础知识点。今天整理了AA科目Substantive procedures for bank(银行的实质性程序)相关知识点，具体内容如下。

【内容导航】

Substantive procedures for bank-银行的实质性程序

【知识点】

Substantive procedures for bank-银行的实质性程序

Substantive procedures for bank-银行的实质性程序

Obtain standard bank confirmations from each bank with which the client conducted business during the audit period.

Re-perform arithmetic of bank reconciliation.

Compare cash book and bank statements in detail for the last month of the year, and match items outstanding at the reconciliation date to bank statements.

Verify contra items appearing in the cash books or bank statements with original entry.

Obtain satisfactory explanations for all items in the cash book for which there are no corresponding entries in the bank statement and vice versa by discussion with finance staff.

Verify by inspecting paying-in slips that uncleared banking are paid in prior to the year-end.

Inspect the cash book and bank statements before and after the year-end for exceptional entries or transfers which have a material effect on the balance shown to be in-hand.

Identify whether any accounts are secured on the assets of the company by discussion with management.

Consider whether there is a legal right of set-off of overdrafts against positive bank balances.

Determine whether the bank accounts are subject to any restrictions by inquiries with management.

Review draft accounts to ensure that disclosures for bank are complete and accurate and in accordance with accounting standards.

未来属于那些相信梦想，并愿意为之付诸行动的人。以上就是为大家整理的acca考试相关知识点，2023年6月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自李亚婷老师基础精讲班第45讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)