ACCA F8 审计Auditing真题 12年6月.pdf

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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