(QP JJ) QP EXAM Jun 2022 (1)

8 我亂填,
我用HKSA240 話auditor 要有professional skepticism during the audit.
話佢一間只在香港有鋪位GE公司, 做property management 點解有咁多curreny ge account, 點解有需要20個物業用300個銀行戶口,
之後佢Group C 好似wealthy xxxxx xxx? 同property management 唔相關?
點解property management 會有loan, 佢多數收款應該都係received in advance,
(其實我唔知Group C 個balance 話wealth xxxx係乜),
會唔會係indicator of fraudulent reporting, & misappropriation of asset or money laundry

其他題目, 我唔夠時間做, 用左太多時間去做Case, 得番1個鐘做short question, 有成20分無做,,
想問題第一題revenue occurrence ROMM 你地寫乜?
第2題, customer loyalty and new POS system , accuracy ROMM係high, 你地又點寫?

Q1果3分似熱身 source都鳩寫啲嘢
Q2真心on9 問loyalty pos 同app就係唔問concept store 明明concept store最多嘢寫

occurence 果3分我寫low, 因為好似佢自家由5間店, 開多3間concept room, 新開果3間concept room全部收epayment (定好似題目話大部份收epayment), epayment 搵番epayment service provider 拎report d 數就好難會錯,

不過其實好多不確定, 佢3間concept room 係有賣服務, 賣服務如果亂開單,係無人知架嘛, 因為都無貨out from inventory, 但我又點會為左果3分咁樣展開咁多...

Q2 accurancy, 我就認同佢係high,
因為我咁睇, 佢係2月中開始有customer loyalty programm, 之後年中再有新POS system, 姐係佢盤帳由3段時間組成, 1) 1-2月中, 2) 2月中引入customer loyalty program, 3) 年中引入POS,
姐係盤帳有2次加入新野, 2次都可能有data loss, duplicated entries,...

除左自營果5+3間店, 我記得佢有20間(?)唔係自己GE店, 我假設佢地都有customer loyalty program 同用佢地個新POS, 咁覆雜性同出錯GE機會又再高D,


BTW, 係咪真係無人考QP, 考完試M11,12,13,14都無人推post,,,
BTWBTW, 我下次考CPAA了, 因為我到左10年