論文修改價錢:風險評估

06 5月 論文修改價錢:風險評估

論文修改價錢:風險評估
在審計計劃的風險評估部分,由於固有的風險存在於每一個組織中,並對企業的經營產生影響,因而被給予了應有的重視。關聯賬戶:銷售賬戶、負債賬戶、管理賬戶獎金。錯誤陳述的風險水平:由於支付給管理層的獎金與銷售收入掛鉤,他們的消費支出預計僅增長1%。那麼,財務報表中就會有很高的風險或出現錯報的可能性。斷言/s: Occurrence是在這個錯誤語句事務中起作用的斷言。由於消費者支出較低,銷售收入下降,這影響了管理層的獎金。因此,審計人員應檢查銷售收入和債務人賬戶餘額,這些交易是否實際發生,且僅與Soundworld相關(Graham, 2015)。
關聯賬戶:庫存賬戶。錯報風險水平:由於很多企業使用會計軟件對存貨進行管理,存貨賬戶發生重大錯報的可能性較低。使用這種會計軟件的可能性很小。定期對庫存項目進行實物核查是風險較低的另一個原因。斷言/s:完整性是審計期間應遵循的斷言,因為它將解釋事務或事件中的完整性。審核員應檢查所有存貨是否符合存貨和作廢存貨的標準(如有),是否已正確披露和核算。因此,對作廢股票的少報可能導致錯報。也應作出發生的斷言,因為有可能存貨賬戶被誇大,因為沒有過時的存貨已被核算。

論文修改價錢:風險評估

In risk assessment section of audit plan, inherent risks were given due important as these are inherent in every organization and make impact on business operations. Associated account: Sales account, debtors account and bonus to management account.Level of risk of misstatement: As bonus paid to management is linked with sales revenue and their consumer spending is expected to grow by only 1%. Then there will be high level of risk or likelihood that there will be misstatement in financial statements. Assertion/s: Occurrence is the assertion that affects in this misstatement transactions. As sales revenues are at decline side because of low consumer spending, this affects bonus of management. Therefore, auditors shall check sales revenue and debtors account balance that these transactions actually took place and are related to Soundworld only (Graham, 2015).
Associated account: Inventory account.Level of risk of misstatement: There will be low level of likelihood that inventory account has material misstatement, since many business organization uses accounting software to manage inventory. There is low possibility to misappropriate this accounting software. Regular physical verification of stock items is another reason for low risk.Assertion/s: Completeness is the assertion that shall be followed during audit since it will account for the completeness in transaction or events. Auditor shall check whether all stock fulfills criteria of being stock and obsolete stock, if any, has been disclosed and accounted properly. Therefore, understatement of obsolete stock can result in misstatement. Occurrence assertion shall also be undertaken as there is possibility that inventory account has been overstated because no obsolete stock has been accounted.