无码一区二区三区高清在线观-无码一区二区三区高清在线-无码一区二区三区电影-无码一区二区三区不卡av-无码一区二区三区不卡-无码一区二区三区va在线播放

萬能百科  > 財會類 ?  > 

Background informationB-Star is a theme park based on a popular series of childr

2021-04-25   

Background information

B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

Required:

(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

assertion of completeness of income in B-Star. (6 marks)

(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales in B-Star for the year. (8 marks)

(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)

正確答案:

(b)(i)Riskaffectingcompleteness–Thecomputersystemdoesnotrecordsalesaccuratelyand/orinformationislostortransferredincorrectlyfromtheticketofficecomputertotheaccountsdepartmentcomputer.–Cashsalesarenotrecordedinthecashbook;cashisstolenbytheaccountsclerks.–T

詞條內容僅供參考,如果您需要解決具體問題
(尤其在法律、醫學等領域),建議您咨詢相關領域專業人士。

標簽

主站蜘蛛池模板: 国产一区二区精品久久妓 | 无码日韩少妇爆乳 | 99久久国产露脸精品竹菊传煤 | 丁香综合激情六月久久 | 成人超级碰碰免费视频 | 亚洲国产婷婷香蕉久久久久久 | 久久国产精品免费一区二区三区睡前观看 | 亚洲午夜精品A片久久不卡蜜桃 | 欧美激情A片一区二三区 | 波多野结衣中文在线播放 | 成人午夜性a级毛片免费 | 亚洲偷色精品一区二区三区 | 精品剧情v国产在线麻豆 | 天堂无码人妻精品一区二区三区 | 久久人妻少妇偷人精品一区二区 | 国产一级片网站 | 韩国三级视频网站 | 久久久久无码专区亚 | 国产成人自啪精品视频 | 熟女人妻精品一区二区三 | 中文字幕 日韩 人妻 无码 | 国产网站黄 | 99国产在线播放 | 久久丝袜视频 | 18国产丰满xxx毛片成人内射国产免 | 亚洲国产成人高清在线播放 | 漂亮人妻被强中文字幕 | 日本亚欧乱色视频在线观看 | 丝瓜污视频 | 国产a国产片高清 | 国产美女网站视频 | 亚洲中文字幕无码久久 | 国产3级在线观看 | 欧美亚洲综合另类在线观看 | 日韩免费无码视频一区二区三区 | 国产欧美最新一区二区三区四区 | 亚洲天天网综合自拍图片专区 | 婷婷综合另类小说色区 | 天天综合网人人网在线 | 69无人区码一二三四区别 | 国产精品人人网 |