我想問下做會計

A. The objectives of sales system test are as follow:-
To determine whether the accounting system is reliable as regards the recording of sales, debtors and other income.

To ensure that:
1.Income is fairly stated.
2.Income is correctly classified.
3.All items of income processed in the correct period.
4.All items of income requiring specific disclosure are correctly reported.

The sales system detailed work can be performed as follow:-
1. System work - Transactions test and compliance tests
2. Credit sales - Verification and completeness tests
3. Cash sales - Verification and completeness tests
4. Cut off - Cut off test
5. Disclosure - Amount and related parties sales to be disclosed in financial statements

B. The objectives of purchase system test are as follow:-
To determine whether the accounting system is reliable as regards the recording of purchases and expenses.

To ensure that:

1.Expenditure is not under or over stated.
2.All expenditure is authorised and correctly classified.
3.All items of expenditure are processed in correct period.
4.All items of expenditure requiring specific disclosure are correctly reported.

The purchases system detailed work can be performed as follow:-
1. System work - Transactions test and compliance tests
2. Purchase - Verification against goods received and completeness tests
3. Expenses - Verification
4. Cut off - Cut off test
5. Disclosure - purchase require disclosure e.g purchase from related companies and directors emoluments