(QP撚) QP Modules Jun 2019 (2)

1001 回覆
3 Like 1 Dislike
2019-06-27 19:19:38
low, high
2019-06-27 19:20:07
本身寫左low 但見佢turnover day 升左10幾日
2019-06-27 19:20:20
寫岩左但唔獨解釋到有冇分
2019-06-27 19:21:22
所以我寫high。
2019-06-27 19:21:35
Management override 同revenues high,medium 定low
low, high
寫岩左但唔解釋到有冇分
2019-06-27 19:22:20
我見佢有control 但turnover咁 先寫medium 希望有分啦
2019-06-27 19:23:24
2019-06-27 19:25:28
Opinioj果題係qualified定disclaimer?
2019-06-27 19:26:22
又炒
2019-06-27 19:26:51
sales control no internal audit team to check and can’t interface with pos system喎
2019-06-27 19:28:55
俾條生路我呢d第一科&最後一科
2019-06-27 19:29:07
我寫adverse opinion, 佢售90% of the total assets, 已經係material & pervasive,但收卷果時我又諗有無機會係disclaimer of opinion
2019-06-27 19:30:03
佢係問food and beverage sales 唔包voucher sales
2019-06-27 19:30:34
6a果題我用MA既角度答唔知有無分
2019-06-27 19:31:54
掙扎左好耐
最後寫左disclaimer
因為見佢a個part寫左sufficient appropriate audit evidence
2019-06-27 19:31:54
Yes 依到擺明fake 人
2019-06-27 19:31:54
佢唔係問成個sales咩
2019-06-27 19:32:55
佢係問management assessment sufficient or not......
2019-06-27 19:33:16
唔係 所以我先寫medium
2019-06-27 19:34:12
3b先係specific問audit procedures to festive products
2019-06-27 19:34:21
2019-06-27 19:35:54
festive products都係food下?擺晌restaurants and bakery shops 賣喎
2019-06-27 19:40:53
集思廣益 post:

Q1) HKsqc1
Q2a) Risk assessment on mgt override of controls
Q2b) procedures
Q3a) risk assessment on revenue recognition
Q3bi) control activities over voucher
Q3bii) procedures on revenue recognition
Q4a) Audit plan for opening balance without prior audit
Q4b) Procedures for PPE
Q5a&b) independence issue on Provide book keeping service & safeguard
Q5c) independence issue on former audit pic work as client INED

Q6-8求接力
2019-06-27 19:42:32
果個唔係⋯佢SOCI有拆開兩個income source黎
2019-06-27 19:42:41
條題目好似有講明restaurant and bakery shop

另外festive 好似係in a way of voucher, sold online and small part in restaurant and bakery
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