Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 273

Some activities in a company are performed centrally and affect several different financial account balances. For example, cash disbursements affect not only cash balances but also accounts payable and payroll. The most common types of shared activities include:

 Cash receipts

 Cash disbursements

 Payroll

 Data processing

When designing your activity-level tests, you should be sure to coordinate your tests of shared activities with your tests of individual processing streams. For example, you should plan on testing cash disbursements only once, not several times for each different processing stream that includes cash disbursements.