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时间:2020-03-26
《ACCA F8 审计Auditing真题 12年6月.pdf》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、FundamentalsLevel–SkillsModuleAuditandAssurance(International)Thursday14June2012TimeallowedReadingandplanning:15minutesWriting:3hoursALLFIVEquestionsarecompulsoryandMUSTbeattempted.DoNOTopenthispaperuntilinstructedbythesupervisor.PaperF8(INT)Duringreadingandplanningtimeonlythequ
2、estionpapermaybeannotated.YoumustNOTwriteinyouranswerbookletuntilinstructedbythesupervisor.Thisquestionpapermustnotberemovedfromtheexaminationhall.TheAssociationofCharteredCertifiedAccountantsALLFIVEquestionsarecompulsoryandMUSTbeattempted1PearInternationalCo(Pear)isamanufacture
3、rofelectricalequipment.Ithasfactoriesacrossthecountryanditscustomerbaseincludesretailersaswellasindividuals,towhomdirectsalesaremadethroughtheirwebsite.Thecompany’syearendis30September2012.YouareanauditsupervisorofApple&CoandarecurrentlyreviewingdocumentationofPear’sinternalcont
4、rolinpreparationfortheinterimaudit.Pear’swebsiteallowsindividualstoordergoodsdirectly,andfullpaymentistakeninadvance.Currentlythewebsiteisnotintegratedintotheinventorysystemandinventorylevelsarenotcheckedatthetimewhenordersareplaced.Goodsaredespatchedvialocalcouriers;however,the
5、ydonotalwaysrecordcustomersignaturesasproofthatthecustomerhasreceivedthegoods.Overthepast12monthstherehavebeencustomercomplaintsaboutthedelaybetweensalesordersandreceiptofgoods.Pearhasinvestigatedtheseandfoundthat,ineachcase,thesalesorderhadbeenenteredintothesalessystemcorrectly
6、butwasnotforwardedtothedespatchdepartmentforfulfilling.Pear’sretailcustomersundergocreditcheckspriortobeingacceptedandcreditlimitsaresetaccordinglybysalesledgerclerks.Thesecustomersplacetheirordersthroughoneofthesalesteam,whodecidesonsalesdiscountlevels.Rawmaterialsusedinthemanu
7、facturingprocessarepurchasedfromawiderangeofsuppliers.Asaresultofstaffchangesinthepurchaseledgerdepartment,supplierstatementreconciliationsarenolongerperformed.Additionally,changestosupplierdetailsinthepurchaseledgermasterfilecanbeundertakenbypurchaseledgerclerksaswellassupervis
8、ors.InthepastsixmonthsPearhaschangedpartofitsma
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