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: 国产高潮流白浆喷水免费观看 | 69视频一区二区三区 | 国产精品一区二区三区99性 | 国内自拍视频一区二区三区 | 国产精品丰满人妻AV麻豆 | 精品无码久久久久久久久软件 | 91精品国产自产91精品资源 | 国产精品视频一区二区三区四区 | 精品无码一级毛片免费视频观看 | 无码人妻精品一区二区三区下载 | 国产91精品一区二区麻豆网站 | 福利精品一区二区三区久久久久 | 国产欧美va欧美va在观看 | 国产三级一二三四五区不卡免费在线观看 | 日韩中文字幕在线亚洲一区 | 国产亚洲另类激情第二页 | 久久久久久精品毛片a级蜜桃 | 无码高清一级二级影音先锋国产91资 | 亚洲A片无码一区二区蜜桃久久 | 成人区人妻精品一区二区不卡网站 | 日本欧美大码aⅴ在线播放 日本欧美国产在线观看第一页 | 亚洲国产麻豆成人在线电影 | 日韩欧美视频一区 | 少妇护士放荡激情嗯啊小说 | 国产欧美日韩看片片在线人成 | 国产精品成人va在线观看午夜 | 国产人妻久久久精品麻豆 | 九九精品超级碰视频 | 日韩免费网站 | 欧美三级真做在线观看 | 国产精品久久久久流白浆软件 | 国产无人区卡一卡二扰乱码 | 久久久无码一区精品 | 亚洲精品国产高清不卡在线 | 国产成人精品第一区二区三区 | japanesemom中文字幕 | 成av人片在线观看天堂无码 | 国产无码高清视频不卡 | 成人国产欧美精品一区二区 | 日本人妻仑乱少妇A级毛片潘金莲 | 在线观看高清黄网站免费 |