應付款項及採購循環之查核：以買賣業為例

Abstract

本研究旨在應用查核觀念，進行應付款項及採購循環查核。採購循環係由採購商品勞務及帳款付現有關的商務活動所構成，該循環的交易種類主要是分為三類，(1)採購；(2)應付帳款之現金支付；以及(3)採購及應付帳款相關之調整，包括進貨折扣、進貨退出與進貨折讓。本研究依五大類管理階層聲明：存在與發生、完整性、權利與義務、評價或分攤、表達與揭露，設定查核目標，進而進行證實性查核程式，包含分析性複核、應付款項明細表之查核、截止測試、函證、應付款項揭露之查核及期後付款等查核程序步驟。經由查核結果發現，受查者公司應在應付帳款、應付票據及進貨科目上做出增減變動之調整及須對進貨及應付帳款重大性金額於財務報表上補充揭露等情事。

The purpose of this research is to apply to the concept of audit of cycle of account payable and purchase. The cycle of purchase is composed of service of purchasing goods and business activities related to the account payment in cash. The type of transaction for the cycle is mainly divided into three parts: (1) purchase (2) cash payment of account payable (3) relating adjustment of purchase and account payable, including purchase return, purchase discount and allowance. The study setting the goal of audit and then proceeding to substantive analytical procedures, including analytical review, audit of list of payables, cut-off test, correspondence, audit of the procedure revealed account payable and bill on maturity is based on five types of management assertion: existence and occurrence, completeness, right and obligation, evaluation or apportion, expression and disclosure. Through the result of audit, auditee should do adjustment of increasing and decreasing, purchase and account payable materiality amount of money supplying discourses on financial statements on accounts payable, notes payable and purchase.