Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 265

Some audit tests can be applied at any convenient selected date before the balance sheet date and completed as part of year-end procedures. Examples are:

 Tests of details of the additions to, and reduction of, accounts such as property, investments, debt, and equity

 Tests of details of transactions affecting income and expense accounts

 Tests of accounts that are not generally audited by testing the details of items composing the balance sheet, such as warranty reserves and certain deferred charges

 Analytical procedures applied to income or expense accounts

The common denominator in these tests is that the nature and extent of procedures applied are not necessarily influenced by doing a portion of the testing before the balance sheet date. For example, the auditor may decide to vouch all property additions and retirements over a specified dollar amount. The nature and extent of the test are not influenced by whether the testing is done all at year-end or one portion is done at an interim date and the remainder at year-end.