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第1题
Sunflower Stores Co (Sunflower) operates 25 food supermarkets. The company’s year end is 31 December 2012. The audit manager and partner recently attended a planning meeting with the finance director and have provided you with the planning notes below.
You are the audit senior, and this is your first year on this audit. In order to familiarise yourself with Sunflower, the audit manager has asked you to undertake some research in order to gain an understanding of Sunflower, so that you are able to assist in the planning process. He has then asked that you identify relevant audit risks from the notes below and also consider how the team should respond to these risks.
Sunflower has spent $1·6 million in refurbishing all of its supermarkets; as part of this refurbishment programme their central warehouse has been extended and a smaller warehouse, which was only occasionally used, has been disposed of at a profit. In order to finance this refurbishment, a sum of $1·5 million was borrowed from the bank. This is due to be repaid over five years.
The company will be performing a year-end inventory count at the central warehouse as well as at all 25 supermarkets on 31 December. Inventory is valued at selling price less an average profit margin as the finance director believes that this is a close approximation to cost.
Prior to 2012, each of the supermarkets maintained their own financial records and submitted returns monthly to head office. During 2012 all accounting records have been centralised within head office. Therefore at the beginning of the year, each supermarket’s opening balances were transferred into head office’s accounting records. The increased workload at head office has led to some changes in the finance department and in November 2012 the financial controller left. His replacement will start in late December.
Required:
(a) List FIVE sources of information that would be of use in gaining an understanding of Sunflower Stores Co, and for each source describe what you would expect to obtain. (5 marks)
(b) Using the information provided, describe FIVE audit risks and explain the auditor’s response to each risk in planning the audit of Sunflower Stores Co. (10 marks)
(c) The finance director of Sunflower Stores Co is considering establishing an internal audit department. Required: Describe the factors the finance director should consider before establishing an internal audit department. (5 marks)
第2题
(ii) Describe the evidence you would seek to support the assertion that development costs are technically
feasible. (3 marks)
第3题
Faces, like fingerprints(指纹) , are unique. Did you ever wonder how it is possible for us to recognize people？ Even a skilled writer probably could not describe all the features that make one face different from another. Yet a very young child—or even an animal, such as a pigeon—can learn to recognize faces. We all take this ability for granted.
We also tell people apart by how they behave. When we talk about someone's personality, we mean the ways in which he or she acts, speaks, thinks and feels that make that individual different from others.
Like the human face, human personality is very complex. But describing someone's personality in words is somewhat easier than describing his face. If you were asked to describe what a "nice face" looked like, you probably would have a difficult time doing so. But if you were asked to describe a" nice person" , you might begin to think about someone who was kind, considerate (考虑 周到的) , friendly, warm, and so forth.
There are many words to describe how a person thinks, feels and acts. Gordon an Ports, an American psychologist, found nearly 18, 000 English words characterizing differences in people's behavior. And many of us use this information as a basis for describing, or typing his personality. Bookworms, conservatives, military types—people are described with such terms.
People have always tried to" type" each other. Actors in early Greek drama wore masks to show the audience whether they played the villain's (坏人) or the hero 's role. In fact, the words "person" and" personality" come from the Latin persona, meaning " mask " . Today, most television and movie actors do not wear masks. But we can easily tell the "good guys" from the "bad guys" because the two types differ in appearance as well as in actions.
The main idea of this passage is ______.
A．how to distinguish people's faces
B．how to describe people's personality
C．how to distinguish people both inward (内向的) and outward (外向的)
D．how to differ good persons from bad persons
第4题
How would you describe Sequoyah？ ()
A．Determined.
B．Mad.
C．Backward.
D．Meek (温顺的).
第5题
(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.
(9 marks)
第6题
(a) Explain FOUR factors which influence the reliability of audit evidence. (4 marks)
Andromeda Industries Co (Andromeda) develops and manufactures a wide range of fast moving consumer goods. The company’s year end is 31 December 2015 and the forecast profit before tax is $8·3 million. You are the audit manager of Neptune & Co and the year-end audit is due to commence in January. The following information has been gathered during the planning process:
Inventory count
Andromeda’s raw materials and finished goods inventory are stored in 12 warehouses across the country. Each of these warehouses is expected to contain material levels of inventory at the year end. It is expected that there will be no significant work in progress held at any of the sites. Each count will be supervised by a member of Andromeda’s internal audit department and the counts will all take place on 31 December, when all movements of goods in and out of the warehouses will cease.
Research and development
Andromeda spends over $2 million annually on developing new product lines. This year it incurred expenditure on five projects, all of which are at different stages of development. Once they meet the recognition criteria under IAS 38 Intangible Assets for development expenditure, Andromeda includes the costs incurred within intangible assets. Once production commences, the intangible assets are amortised on a straight line basis over five years.
Required:
(b) Describe audit procedures you would perform. during the audit of Andromeda Industries Co:
(i) BEFORE and DURING the inventory counts; and (8 marks)
(ii) In relation to research and development expenditure. (4 marks)
(c) During the audit, the team discovers that one of the five development projects, valued at $980,000 and included within intangible assets, does not meet the criteria for capitalisation. The finance director does not intend to change the accounting treatment adopted as she considers this an immaterial amount.
Required:
Discuss the issue and describe the impact on the audit report, if any, if the issue remains unresolved. (4 marks)
第7题
Pear International Co (Pear) is a manufacturer of electrical equipment. It has factories across the country and its customer base includes retailers as well as individuals, to whom direct sales are made through their website. The company’s year end is 30 September 2012. You are an audit supervisor of Apple & Co and are currently reviewing documentation of Pear’s internal control in preparation for the interim audit.
Pear’s website allows individuals to order goods directly, and full payment is taken in advance. Currently the website is not integrated into the inventory system and inventory levels are not checked at the time when orders are placed.
Goods are despatched via local couriers; however, they do not always record customer signatures as proof that the customer has received the goods. Over the past 12 months there have been customer complaints about the delay between sales orders and receipt of goods. Pear has investigated these and found that, in each case, the sales order had been entered into the sales system correctly but was not forwarded to the despatch department for fulfilling.
Pear’s retail customers undergo credit checks prior to being accepted and credit limits are set accordingly by sales ledger clerks. These customers place their orders through one of the sales team, who decides on sales discount levels.
Raw materials used in the manufacturing process are purchased from a wide range of suppliers. As a result of staff changes in the purchase ledger department, supplier statement reconciliations are no longer performed. Additionally, changes to supplier details in the purchase ledger master file can be undertaken by purchase ledger clerks as well as supervisors.
In the past six months Pear has changed part of its manufacturing process and as a result some new equipment has been purchased, however, there are considerable levels of plant and equipment which are now surplus to requirement. Purchase requisitions for all new equipment have been authorised by production supervisors and little has been done to reduce the surplus of old equipment.
Required:
(a) In respect of the internal control of Pear International Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a test of control Apple & Co would perform. to assess if each of these controls is operating effectively. (15 marks)
(b) Describe substantive procedures you should perform. at the year end to confirm each of the following for plant and equipment:
(i) Additions; and
(ii) Disposals. (4 marks)
(c) Pear’s finance director has expressed an interest in Apple & Co performing other review engagements in addition to the external audit; however, he is unsure how much assurance would be gained via these engagements and how this differs to the assurance provided by an external audit.
Required:
Identify and explain the level of assurance provided by an external audit and other review engagements. (3 marks)
Pear’s directors are considering establishing an internal audit department next year, and the finance director has asked about the differences between internal audit and external audit and what impact, if any, establishing an internal audit department would have on future external audits performed by Apple & Co.
Required:
(d) Distinguish between internal audit and external audit. (4 marks)
(e) Explain the potential impact on the work performed by Apple & Co during the interim and final audits, if Pear International Co was to establish an internal audit department. (4 marks)
第8题
What is the purpose of this passage？
A．To give the writer's opinion about long bus trips.
B．To persuade you to take a long bus trip.
C．To explain how bus trips and television shows differ.
D．To describe the billboards along the road.
第9题
During the year, the directors reviewed the useful lives and depreciation rates of all classes of plant and machinery. This resulted in an overall increase in the asset lives and a reduction in the depreciation charge for the year.
Inventory is held in five warehouses and on 28 and 29 December a full inventory count will be held with adjustments for movements to the year end. This is due to a lack of available staff on 31 December. In October, there was a fire in one of the warehouses; inventory of $0·9 million was damaged and this has been written down to its scrap value of $0·2 million. An insurance claim has been submitted for the difference of $0·7 million. Venus is still waiting to hear from the insurance company with regards to this claim, but has included the insurance proceeds within the statement of profit or loss and the statement of financial position.
The finance director has informed the audit manager that the October and November bank reconciliations each contained unreconciled differences; however, he considers the overall differences involved to be immaterial.
A directors’ bonus scheme was introduced during the year which is based on achieving a target profit before tax. In order to finalise the bonus figures, the finance director of Venus would like the audit to commence earlier so that the final results are available earlier this year.
Required:
Describe FIVE audit risks, and explain the auditor’s response to each risk, in planning the audit of Venus Magnets Co.
第10题
Every afternoon when John could sit up, he would describe to Tom all the things he couldsee outside the window. Tom was so attracted by the description that he could not wait for thoseone-hour periods. The window faced a park with a lovely lake. Ducks and birds played on thewater while children sailed their model boats. Young lovers walked arm in arm and a fine view ofthe city could be seen in the distance. As John described all this in detail, Tom would close hiseyes and imagine the beautiful scenes.
Days and weeks passed. One morning, the nurse found that John had passed awaypeacefully in his sleep. The next day, Tom asked if he could be moved to the bed next to thewindow. The nurse was happy to do this, and after making sure he was comfortable, she left himalone.
Slowly, painfully, Tom supported himself up with one arm to take his first look at the realworld outside, but only faced a blank wall. When the nurse came back, Tom asked her what hadmade John describe such wonderful things outside this window. She said that John was blind andcould not even see the wall. “Perhaps he just wanted to encourage you,” she added.
We can learn from Paragraph 1 that_______________ .
A.Tom was allowed to sit up
B.John and Tom were old friends
C.Tom could look out of the window
D.John and Tom were roommates in a hospital
Why did Tom expect that one-hour period every day？A.Because he could listen to what John described.
B.Because he could change the bed with John.
C.Because he could see the park by himself.
D.Because he could have a rest then.
What happened to John according to Paragraph 3？A.He went blind.
B.He fell asleep.
C.He was dead.
D.He became weaker.
What did Tom ask the nurse to do？A.To move him to another room.
B.To move him to the other bed.
C.To get him a new nurse.
D.To get him a new doctor.
How would Tom feel when he heard what the nurse said？A.Upset.
B.Happy.
C.Calm.
D.Moved.
请帮忙给出每个问题的正确答案和分析，谢谢！
第11题
(c) You have been making preliminary inquiries regarding matters arising from the previous year’s audit of Di Rollo.
It has been revealed that no action has been taken in response to the management letter prepared by the previous
auditors. Di Rollo’s management has explained that this was because it was ‘poorly prepared’ and ‘unhelpful’.
Required:
Briefly describe various criteria against which the effectiveness of a management letter may be assessed.
(7 marks)
