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: 中文字幕视频精品一区二区三区 | 国产成人精品日本亚洲11 | 日韩系列av专区一区二区三区 | 国产成人无码精品久久二区三区 | 国产又爽又大又黄A片另类软件 | 2024国产91精品久久久久久 | 99热在线获取最新地址 | 国产水蜜桃无码视频 | 秋秋影视午夜福利高清 | 久久激情综合网 | 美国亚洲成年毛片 | 中文无码乱人伦中文视频播放 | 成熟男女天天操夜夜操 | 四虎国产精品成人免费久久 | 日韩特级毛片 | 变态另类欧美大码日韩 | 精品视频一区二区三区 | 人妻少妇精品系列 | 亚洲A片V一区二区三区有声 | 国产精品揄拍色网视频 | 风流少妇与黑人做爰 | 欧美精品国产日韩综合在线视色 | 久久久老熟女一区二区三区 | 亚洲 日韩 国产 制服 在线 | 久久亚洲av永久无码精品 | 日韩新无码精品毛片视频 | 天天综合影院7799 | 国产伦亲子伦亲子视频观看 | 2024无码专区人妻系列日韩 | 青青青国产精品一区二区 | 日本99久久九九精品无码 | 日韩高清在线中文字带字幕 | 久久久久久久久精品中文字幕一区 | 大尺度做爰视频吃奶WWW | 亚洲国产日韩一区二区av | 麻豆传传媒久久久爱 | 国产一区二区在线观看免费 | 久久久久久精品一区二区三区 | 99久久免费精品国产男女性高 | 久久不卡西瓜 | yy啪啪啪视频 |