Basis of audit practice

Pay with:
i agree with "Terms for Customers"
Sold: 5
Refunds: 0

Uploaded: 12.12.2011
Content: 11212140246070.rar (14,19 kB)


Compilation of case studies
on the subject of "Audit"

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.

Objective 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

-Customer Organization is characterized by 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, 2000, he was underestimated the 2,000 rubles., And depreciation increased by 400 rubles. This revaluation surplus was credited to additional capital. On January 1, 2001 the car was discounted for 10,000 rubles, depreciation decreased by 2,000 rubles.
At the beginning of 2001, the company made the accounting postings:
AT 83 Km 01-2000 rubles.
Dr Kt83-400 02 rubles.
Dt91 CR 01-8000 (10000-2000) Referring mistake, in your opinion, made an accountant?
Target 8

We use the terms of the previous problem. Assume that the devaluation of the car was not carried out. The company sells the car for 150,000 rubles. (Including VAT-25000) .Pervonachalnaya value of the car-100000 rub., The amount of depreciation, 20,000 rubles. Accounting made wiring:
01 sub "Disposals of fixed assets" CR 01-100000 rubles.
Dt02 Kt01 sub "Disposals of fixed assets" -20000 rubles.
AT 62 Km 91 subaccount "Other expenses" -150 000 rubles.
91 sub-account "Other expenses" Kt68 subaccount "Calculations of the VAT" -25 000 rubles.
AT 91 subaccount "Other income" Rm 01 sub "Disposals of fixed assets" of 80,000 (100000-20000) .What do you think, did an accountant?

Target 9

The company sold a crane worth 60000rub. The initial cost of the crane-80000 rubles. Accumulated depreciation, 36,000 rubles. Revenue from the tax is determined by "the shipment". Accountant did the posting:
AT 62 Km 91 sub-account "other income" -60 000 rubles.
AT 91 subaccount "other income" Cr 68 subaccount "Calculations of the VAT" -10000 rubles.
AT 91 subaccount "Other income" Cr 91 subaccount "balance of other income and expenses" -60 000 rubles.
Dt91 subaccount "The balance of other income and expenses" Kt91 sub-account "other expenses" -50000 (60000-10000) Referring mistakes made Accountant?

Target 10

In 2001, the company completed construction on 240 000 rub. (Including VAT 40000) .Sebestoimost 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 breach of contractual conditions in the amount


No feedback yet.
1 month 3 months 12 months
0 0 0
0 0 0
In order to counter copyright infringement and property rights, we ask you to immediately inform us at the fact of such violations and to provide us with reliable information confirming your copyrights or rights of ownership. Email must contain your contact information (name, phone number, etc.)