Audit of practical work with the answers, 10 jobs.
Task 1
Management of the holding company goes to the accounting firm of Moscow with a request to check the activities of the branches in the city of Tver. Official information. Primary accounting documents are in the branches of Tver. Balance sheets, annexes, and other documents relating to the accrual of taxes and payments to non-budgetary funds are in the head office in Moscow. Make a contract for the provision of audit services.
Task 2
In February 2007 reporting (audit period) at JSC "Edas" it was decided to increase the authorized capital. According to Ivanov, ND documents shareholder holding shares of a new issue of a nominal value of 17 thousand. Rub., Introduced in March this year in payment machine stock, the cost of which was estimated in agreement with the other shareholders in the 17 th. Rub. Appraiser, an auditor, found that the cost of the machine is 15 thousand. Rub.
Based on the data collected characterize compliance with current legislation on the registration list.
Organize identified distortions and complete results of the audit to be included in the written information of the auditor by management of the audit (auditor's report). Specify the correct options reflection of economic operations.
Activity 3
During the audit of cash transactions of "progress", held in January 2007 after reporting 2006, cashbook found documents not recorded in the cash book:
1) credit order number 18 dated 01.11.2006 on the flow of money from the Economist Pavlov SP in the amount of 2400 rubles. 00 kopecks. for the transportation vehicle personal property 11-11-2006 accounting year (audited period);
2) credit order number 19 dated 01.11.2006 on the flow of money from a locksmith Ivanov AL in the amount of 3,500 rubles. 00 kopecks. allotted for construction materials 20.11.2006 reporting year (audited period);
3) withdrawal slip number 20 on 04.11.2006, on the issue of money accountable to the Assistant Director Kornilova IS on household expenses in the amount of 2,000 rubles. 00.
Cash book is not signed by the director, the chief accountant, the pages are not numbered.
Cashier Morozova ZI recruited from 01.03.2006 (fiscal year). The order of acceptance for work drawn from 20.03.2006 (fiscal year). The obligation of liability signed by the cashier of 03.06.2006 (fiscal year).
Last inventory cash held employees of "progress" as of 24.12.2006, the (fiscal year), a commission composed of: Chief Accountant Shaposhnikov DC, Vasiliev VN Accounting Manager Safronov ND, cashier Morozova Z .and. Shortages and surpluses at the box office is not revealed. Cashier Morozova ZI combines duties, serving as cashier mutual fund companies, money is kept in a safe box office of "progress."
Based on the data collected characterize compliance with current legislation on the registration list.
Organize identified distortions and complete results of the audit to be included in the written information of the auditor by management of the audit (audit report). Specify the correct options reflection of economic operations.
Task 4
The company of "console" of 17.09.2006 (fiscal year) acquired two textured machines were in operation: Year - 1999, the initial cost - 420,000 rubles. each, depreciation at the date of purchase according to the account of the selling party - 210 000 rubles. The purchase price of each object - 900,000 rubles. (Including VAT). To acquire a bank loan in the amount of 01.09.2006 1,800,000 rubles. under 25% per annum.
Expenses for transportation vehicles in the amount of 4,500 rubles., For training of the operator 6500 rubles. referred to the D23 "Auxiliary production". The purchase price of the car is reflected on the D01 "Fixed Assets" in the amount of 1,800,000 rubles., Depreciation K02 "Depreciation of fixed assets" in the amount of 420,000 ruble
Task 5
When auditing the financial statements of the "West" found that of 15.04.2006 (the reporting period) were documented development work to improve the process technology of furniture that have not yielded positive results, as intangible assets in the amount of 90,000 rubles. and are reflected on the D04 "Intangible Assets" - K26 "General Expenses". During the audited period, accrued depreciation, based on the useful life of 10 years, including in 2006 (fiscal year) in the amount of 6750 rubles. For the 1st quarter 2007 in the amount of 2250 rubles. Amortization included in expenses for the purpose of accounting and taxation.
Based on the data collected characterize compliance with current legislation on the registration list.
Organize identified distortions and complete results of the audit to be included in the written information of the auditor by management of the audit (audit report). Specify the correct options reflection of economic operations.
Task 6
In the course of the mandatory audit of the public company auditors are required at his house regulations and professional comments to them on the client's business. Not wanting to prolong the audit, the auditor took the primary accounting documents to a client on the weekends.
Rate action auditor. Determine what problems may arise in the relationship of management and the auditor.
Task 7
The level of significance for the financial result as one of the benchmarks to determine the level of significance set in the amount of 40 thousand. Rub. The audit of cash transactions, the auditor found:
1. exceeding the limit balance of cash on hand in the amount of 100 rubles., 250 rub. 340 rub .;
2. The excess of the maximum amount of cash settlements between legal entities for 2000 rubles .;
3. unreasonable conduct settlements with the population without CMC.
Set a substantial violation. Determine (total and in%) how it will affect payments from net profit to the founders, if the net profit in the form number 2 was 200 thousand. Rub.
Task 8
Develop a work program for the audit, the audit team to determine the composition, duration and estimated cost of the audit, based on the following conditions:
1. the work of the auditor -6ch a five-day week;
2. The cost of one hour of work of the auditor - $ 30 .;
3. The cost of 1 hour of work cambist - 50 USD .;
4. The cost of 1 hour of the Head test - 70 USD
When planning the audit proceed from a uniform distribution of the volume of work for the period. The missing data in your view can install yourself. To add the cost of works the value added tax.
Note: The head of the inspection can not perform the functions of currency consultant.
Task 9
The decision on the case «Kingston Cotton Mils» (1896) states: "The auditor should not be a detective or advance to be sure that something is wrong. He is not responsible for negligence head, give him the information, in the absence of suspicious circumstances. "
Name list of circumstances which during the test may raise suspicions about the presence of the auditor distortion.
Task 10
Auditors may be responsible not only to our customers but also to third parties. In connection with this increased potential audit risk.
Suggest several consecutive steps to reduce audit risk.
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11.03.2014 21:17:19
в Задании 7- НУ ЭТО ВООБЩЕ НЕ ОТВЕТ!!!