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: 久久久一本波多野结衣电影 | 日本三级带日本三级带黄首页 | 1024手机在线看片 | 亚洲欧美一区二区三区色戒 | 粉嫩AV久久一区二区三区王玥 | 精品久久久久久亚洲综合网 | 亚洲欧美自拍偷拍第一页 | 成人片黄网站色大片免费观看cn | 日韩激情视频一区二区三区 | 人妻少妇精品无码专区孕妇 | 小说色3344 | 人人射人人爱 | 国产高清一区二区三区直播 | 亚洲欧美另类久久久精品能播放的 | 一本狠狠色丁香婷婷综合久久 | 精品丝袜国产自在线拍小草 | 久久久亚洲欧洲日产无码av | 91精品国产一区二区无码 | 国产成人高清在线视频 | 国产女人与黑人在线播放 | 亚洲免费在线一区二区 | 国产AV人人妻人人爽 | 国产日韩欧美综合 | 麻豆网站 | 久久国产精品热88人妻 | 北条麻妃一区二区三区av | 国产精品久久久久国产三级无码 | 国产悠悠视频在线播放 | 国产乱伦偷精精品视频 | 国产色婷婷亚洲999精品小说 | 欧美 亚洲 有码中文字幕 | 午夜免费观看福利片一区二区三区 | 老司国产高清免费视频 | 国产粉嫩泬一区二区三区 | 日韩国产在线一区二区 | 国产无遮挡A片又黄又爽小说 | 人妻师生制服丝袜另类 | 99久久久无码国产精品AAA | 一女被两男吃奶添下A片免费网站 | 性欧美在线视频a片俄 | 日本无翼乌邪恶彩色无摭挡3B |