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: 久久精品国产亚洲v色哟哟 久久精品国产亚洲v色欲密臂 | 女性高爱潮视频 | 精品丰满人妻无套内射 | 婷婷丁香五月激情综合站 | 国产精品乱人伦一区二区三区 | 日韩欧美国产免费看清风阁 | 国产精品亚洲专区无码 | 国产又色又爽又高潮免费视频麻豆 | 91精品国产综合久久国产大片 | 天堂网天堂手机版 | 精品久久久久久中文字幕202 | 欧美日韩国产中文精品字幕自在自线 | 超清中文乱码精品字幕在线观看 | 久久久久久曰本av免费 | 国产精品国产成人三级 | md豆传媒一二三区在线播放 | 亚洲欧美国产成人综合不卡 | 一本道久久爱88AV俺也去 | 国产午夜精品理论片a级在线观看 | 国产白浆喷水在线视频免费看 | 亚洲伊人色欲综合网 | 国产精品揄拍色网视频 | 性猛交xxxxx按摩中国 | 日日夜夜精视频七七九九网 | 精品女同一区二区三区 | 美女自卫慰黄网站免费 | 成人AV综合 曰本成片网 | 91久久嫩草影院免费3p看 | 2024国产激情视频在线观看 | 久久综合一 | 欧美精品视 | 国产成人精品一区二区视频 | 激情五月色综合国产精品 | 久久草情侣vs国产 | 男女高潮又爽又黄又无遮挡 | 狠狠色噜噜狠狠狠狠色综合网 | 久久久久国产综合精品尤 | 国产乱伦偷精品视频 | 亚洲国产精品综合欧美 | 精品人妻无码视频中文字幕一区二区三区 | 国产五月色婷婷六月丁香视频 |