题目
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
第2题
The spacecraft will send back______ on surface winds and temperatures.
A.many new information
B.some new information
C.a new information
D.a few new information
第3题
AMVER is a system which provides ______.
A.satellite communications
B.navigational information
C.weather information
D.position reporting service
第4题
要查询information表中学生姓中含有“张”的学生情况,可用()命令。
A.SELECT * FROM information WHERE s_name LIKE ‘张%’
B.SELECT * FROM information WHERE s_name LIKE ‘张_’
C.SELECT * FROM information WHERE s_name LIKE ‘%张%’
D.SELECT * FROM information WHERE s_name LIKE " 张_"
第5题
A Windows Communication Foundation (WCF) service is hosted in Microsoft Internet Information Services (IIS). You are preparing the configuration file for production deployment. You need to set up tracing so that an administrator can adjust the System.ServiceModel trace level without causing the ASP.NET host application domain to restart. You need to ensure that tracing is turned off by default.What should you do?()
A.
B.
C.
D.
第7题
A.a white cross on a red background
B.a black cross on a white background
C.a red cross on a white background
D.a red cross on a black background
第9题
第10题
A.family background
B.education background
C.money
D.love
第11题
A.informations
B. knowledge
C. background
D. information
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