Audit - AU93

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Uploaded: 19.06.2013
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Objective 1.
Entrepreneur, during a trip to the Far East is looking to share in the various enterprises. He travels the auditor, who advises him on investment and checks the annual accounts of the partnership, is a member of the entrepreneur. To determine whether the activity is lawful auditor as a consultant and how to check the annual accounts.
Objective 2.
Confectionary terminated the contract with its auditors and to invite your company to be its auditor. Determine what you will do in this case.
Task 3.
Within a few years, the organization, the client accesses the services of the same auditing firm for the approval of the annual accounts. During the entire relationship in checks involved the same team of auditors whose members each year specialize in specific audit, "their" areas (fixed assets, goods, etc.). Determine what are the advantages and disadvantages of the situation.
Task 4.
One of the employees of the auditing firm shall check the annual accounts of the company. This auditor is the owner of one share of the company. Determine whether lawfully testing behavior.
Task 5.
To take a bank loan, the client organization refers to its Auditor to act as guarantor. To determine what should be done to the auditor.
Task 6.
The client organization is characterized by a low level of risk. The maximum possible overall audit risk is 5%. Internal risk - 80%. Controlling risk is 30%. Find the risk of not detecting the level of reliability of the audit.
Target 7.
The company is re-evaluating the car twice, on the balance of the company. Since January 1, 2002, he had underestimated the 2,000 rubles., And depreciation increased by 400 rubles. This revaluation surplus was credited to additional capital. On 1 January 2003 the car was discounted for 10,000 rubles., And amortization decreased by 2000rub.
At the beginning of 2003 registered company accountant did the wiring:
AT 83 Km 01-2000 rubles.
AT 02 Km 83-400 rubles.
AT 91 Km 01-8000 rubles. (10000 - 2000). What mistakes do you think, made an accountant?
Target 8.
We use the terms of the previous problem. Suggested that the devaluation of the car was not carried out. The company sells the car for 150,000 rubles. (Including VAT - 22 500 rub.). The initial cost of the car - 100 000 rub., The amount of accumulated depreciation -20 000 rubles.
In accounting, the company made the posting:
AT 01 sub "Disposals of fixed assets" CR 01-100000 rubles.
AT 02 Km 01 sub "Disposals of fixed assets" -20000 rubles.
AT 62 Km 91 subaccount "Other expenses" of 150,000 rubles.
91 sub-account "Other expenses" Cr 68 subaccount "Calculations of the VAT" 22,500 rubles.
AT 91 subaccount "Other income" Rm 01 sub "Disposals of fixed assets" of 80,000 (100,000 - 20,000). What, in your opinion, he made incorrect accountant?
Target 9.
The company sold a crane worth 60,000 rubles. The initial cost of the crane - 80,000 rubles. Accumulated depreciation - 36,000 rubles. Accountant made the following postings:
AT 62 Km 91 subaccount "Other income" - 60,000 rubles.
AT 91 subaccount "Other income" Cr 68 subaccount "Calculations of the VAT" - 9000 rubles.
AT 91 subaccount "Other income" Cr 91 subaccount "The balance of other income and expenses" - 60,000 rubles.
AT 91 subaccount "Balance of other income and expenses" Cr 91 subaccount "Other expenses" - 51,000 rubles. (60000 - 9000). What mistakes committed an accountant?
Target 10.
The main activity of the company is construction. In 2002, the company completed construction and installation work for the sum of 240,000 rubles. (Including VAT - 36 000 rub.). Cost of the work amounted to 160,000 rubles. From the sale of the crane's profit in the amount of 6,000 rubles.
The company paid a penalty to the customer for breac

Additional information

Decision 10 tasks.

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