(QP撚） QP Modules Jun 2019 (2)

low, high

本身寫左low 但見佢turnover day 升左10幾日

寫岩左但唔獨解釋到有冇分

所以我寫high。

我見佢有control 但turnover咁 先寫medium 希望有分啦

Opinioj果題係qualified定disclaimer?

又炒

sales control no internal audit team to check and can’t interface with pos system喎

俾條生路我呢d第一科&最後一科

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

佢係問food and beverage sales 唔包voucher sales

6a果題我用MA既角度答唔知有無分

掙扎左好耐
最後寫左disclaimer
因為見佢a個part寫左sufficient appropriate audit evidence

Yes 依到擺明fake 人

佢唔係問成個sales咩？

佢係問management assessment sufficient or not......

唔係 所以我先寫medium

3b先係specific問audit procedures to festive products

festive products都係food下？擺晌restaurants and bakery shops 賣喎

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

果個唔係⋯佢SOCI有拆開兩個income source黎

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