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: 精品一区二区三区五区六区七区 | 久久精品免费人成人A片 | 国产乱子伦电视剧在线观看 | 久久国产精品免费一区 | 18禁啪啪午夜剧场 | 日韩在线不卡免费视频一区 | 91大片中文字幕 | 亚洲成av人在线视达达兔 | 极品美女一区二区三区视频 | 奇米精品视频一区二区三区 | japanesetube日本护士高潮 | 2024国产精品自拍 | 精品交小说合集500篇 | 欧美亚洲另类图片一区二区三区 | 亚洲美女一区二区三区 | 亚洲视频高清不卡在线观看 | 久久久久成亚洲国产av综合精品无码黄一级 | 忘忧草社区WWW日本高清图片 | 欧美亚洲另类在线观看 | 亚洲欧美国产精品久久久久久久 | 久久久无码精品亚洲日韩午夜 | 精品无码一区二区三区爱与 | 欧美日韩国产在线人成网站欧美日韩国产综合 | 2024久久国产最新免费观看 | www无遮挡中国女rapperdiss大战 | 四房播播最新网址 | 国产成人h综合亚洲欧美在线 | 国产人妻精品久久久久久 | 欧美日韩免费观看在线影片 | 麻豆成人91久久精品二区三区 | 国产成人av无码永久免费一线天 | 综合久久不卡在线 | 亚洲中文字幕人 | 国产精品无码久久久久不卡 | 久久精品久久精品国产大片 | 欧美天堂久久 | 亚洲国产精品综合久久20 | 久久6699精品国产人妻 | 无码精品人妻一区二区三区免费 | 91在线精品亚洲一区二区 | 欧美日韩一区二区在线视频 |