学会计的或者有会计经验的同学进来一下，关于AR/AP流程

Happybanana

好主意，加强你自己的理解

Tigerpie

耐心的看完了，楼主问的是审计流程吧，应当不是业务流程啊。

审计流程是描述你从那个方面文件开始，做哪些方面文件，计算，考察等来确保公司的内部控制系统完善及帐务数据的准确性。跟踪公司的业务处理流程是审计流程的一部分。

描述某个项目的审计流程可是必考内容哦，而且每一个审计动作都要用专业用词。

蓝咖啡豆

楼上说得好。The processing procedure is helpful to identify the risk and audit assertion. The generic risk like processing error, lack of complete documents, non-compliance with payment term, incorrect system parameters, unauthorized payment run, double processing, omitted invoices whatever, all of them can increase the likelihood of fraud. Can someone specially clarify the typical general control and system controls based on the procedures?

kaka428

联系我的实际的话，似乎有好多好多好多。。似乎所有的事情都是为了REDUCE 某个RISK而在做的

比如：

our system does not allows the same invoice number being process for the same supplier ---- double processing

for any new supplier registration, our company policy requires the supplier to provide a bank deposit slip to prove the bank details --- fraud payment

AP will be pick up by auto mass payment  only when it reached its due date --- on-compliance with payment term

蓝咖啡豆

说的不错，可惜我还没有加分权，piggy baby 可能会代加吧

kaka428

没有分没关系啦，我也是一个没有加分权的光脚族～～哈哈

猪猪的宝贝

thanks for sharing guys!

猪猪的宝贝

说实话，我是越来越糊涂了。

我需要知道say for eg：Acc receivable cycle。
然后根据这个知识再需要知道audit procedure for acc receivable。。。

嗯，应该是这样。。。。。

蓝咖啡豆

Piggy baby 同学在学习面前有着柔性的assertive  + aggressive， 去VIC就请我杯咖啡吧。


Account receivable has close relationship with banking. Never directly worked in a transactional type of AR/collection/banking environment but still like sharing my understanding:

1.        Each morning the banking staff will print off the bank statement from desktop bank.

2.        There are codes on the Bank Statement that refer to Bank deposits source, cheque, cash deposit, EFT direct, EFPOS, Credit cards, international TT from either agents or customers. The banking clerks – each one is responsible for one type of deposit type identify the payment group and payment batch.

3.        Each batch will be allocated to team members for coding and allocated to customer file according to the coding/ remittance advice.

4.        Perform field bank rec – batch total agrees to bank deposit item –total field agrees to daily deposit

5.        Issue receipts and customer account statement on periodic basis

蓝咖啡豆

Other AR 亲属工作：

1.        Customer care / collection, they are responsible for sending invoice for current receivable if not due yet, if overdue, packed up with the reminder, collection letter 1st, collection letter 2nd step by step, then transfer to agent, legal action and stop credit.

2.        Issue and apply credit notes. Raised by AR credit collection and customer service staff for incorrect charges to customers.

3.        Request bad and doubtful debts via Credit Control & Administration Staff (Bottom to top) or Management team directly review outstanding debtors by taking consideration of the ageing and nature of overdue amounts. Post journal by GL team once forms approved.

蓝咖啡豆

其实很希望看到有实战经验的同学畅所欲言的，每人贡献一点就全了。不管是那个Industrial or size, whatever the field work or the big picture in charge...

emmadream

这里气氛好欢乐...羡慕CA族ai，

LZ，按照你们Tutor描述Payroll Procedure的逻辑
AR和AP其实也是相通的
前面的流程已经很完备了
再加上一个所谓的Master就好了，我再补充一点自己的实际经验吧，不学术，供参考

AR:
        Process invoice之前，要在Master Data里确认有没有相应的客户信息，没有的话要输入。进阶级的情况是，比如你们firm里面，同样一个客户名下，有可能是不同的业务（Individual, Trust, SuperFund, Company)所以Firm的AR Client Master Data 是用Client Code来辨认的。错了就不好了...
        另外，产品Master Data。一样会有Code，和产品名称，数量，description。
AP:
        同样是要确认Supplier的信息，确保付对人，付对银行帐号，还有对的数额....所谓master data就要对。而且，Supplier的信息也不是一成不变的，有合并分解、搬迁、银行账户更换造成的信息更新。如果没有注意到，就不好了~~~

Tigerpie

原帖由 猪猪的宝贝 于 2010-11-16 10:06 发表
说实话，我是越来越糊涂了。

我需要知道say for eg：Acc receivable cycle。
然后根据这个知识再需要知道audit procedure for acc receivable。。。

嗯，应该是这样。。。。。 ...

算了，看你这么幸苦，告诉我一个邮箱，我给你发一些流程图吧。 然后你可以在流程图上看到每个控制点，每个控制点就是一个风险点，在制订审计程序时就要考虑这些点。 当然审计程序还包括，发客户/供应商对账单，发票编码，支票，现金保管等等。

蓝咖啡豆

42 楼很好的point啊 Payment terms 在Master file 里是很重要的， 会联系到AR, AP aging report accuracy and compliance

蓝咖啡豆

实务流程很多是书本上没有的。And audit procedure is the customized product after identifying detailed process / procedure, risks & controls.

If we prepare a mindmap of AR key process and some points related to the AR procedure 可以从这些方面展开:
1.        Corporate structure – management & governance
2.        Systems – ERP & access levels
3.        Process – Documentation & measures
4.        People – delegations & training
5.        Reporting – report integrity & function

AR 总是和Sales 联在一起的，在Validate control（assertion based）后, 审计任务和方向肯定有：
Revenue recognition, future dated invoices, aged trade debtors (AASB7), debtors GL recs, List 120d+, commentary on > 10 x materiality item, recoverability & collection plan, DD provision list, Settlement discount provision list, credit notes, bad debts

蓝咖啡豆

头一次~今晚8点半就来了，没看到新的分享，经验是可以在讨论中成长~ win win 一下~





Piggy, 10 分钟前才知道you are baby girl,一直还以为你是。。惭愧。

[ 本帖最后由 蓝咖啡豆 于 2010-11-19 22:36 编辑 ]

Happybanana

原帖由 Tigerpie 于 2010-11-17 22:25 发表


算了，看你这么幸苦，告诉我一个邮箱，我给你发一些流程图吧。 然后你可以在流程图上看到每个控制点，每个控制点就是一个风险点，在制订审计程序时就要考虑这些点。 当然审计程序还包括，发客户/供应商对账单，发票编码，支票，现金 ...

TX要记得把你的客户名字和你的公司名字摸掉哦，否则是泄露你公司及客户的IP。。。善意提醒下

rayx

AP 流程写的不够， 补充如下
1. PO acquisition request by the purchaser
2. Manager approve PO acquisition
3. PO raised and PO number issued to vendor and purchaser
4. goods receipt against PO
5. invoice receipt against PO (sometimes manager need to confirm)
6. payment request
7. Payment request approved
8. pay.

beatles777

good material