Basics of practical audit
Replenishment date: 12.12.2011
Content: 11212140546657.rar (14.19 KB)
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Description
Collection of practical tasks
on the subject "Audit"
Task 1.
Entrepreneur G., while traveling in the Far East, is looking for an opportunity to participate in various enterprises. He travels with an auditor, who advises him on investment issues and checks the annual accounts of the partnership of which the entrepreneur is a member. Determine whether the auditor's activities as a consultant and as an auditor of the annual accounts are legitimate.
Task 2.
The confectionery factory terminated the contract with its auditors and invited your company to be its auditor.
Determine what you will do in this case.
Task 3.
For several years, the client organization has been using the services of the same audit firm to confirm the annual accounts. During the entire time of the relationship, the same team of auditors participates in inspections, whose employees from year to year specialize in auditing specific, "their" areas (fixed assets, goods, etc.). Determine what are the disadvantages and advantages of the current situation.
Task 4.
One of the employees of the audit firm checks the annual accounts of the joint stock company. This auditor is the owner of one share of this joint stock company. Determine if validation behavior is legal.
Task 5
To take a loan from the bank, the client organization turns to its auditor with a request to act as a surety. Determine how the auditor should proceed.
Task 6
The client organization is characterized by a low level of risk. The maximum possible cumulative audit risk is 5%. Internal risk-80%. The control risk is 30%. Find the risk of non-detection and the level of audit reliability.
Task 7
The company has twice revaluated the car on the balance sheet of the company. So on January 1, 2000, it was revalued by 2000 rubles, and depreciation was increased by 400 rubles. In this case, the sum of the revaluation was attributed to additional capital. As of January 1, 2001, the car was discounted by 10000 rubles, depreciation was reduced by 2000 rubles.
At the beginning of 2001, the company made the following entries in accounting:
Dt 83 Kt 01-2000 rub.
Dt 02 Kt83 - 400 rubles.
Дт91 Кт 01-8000 (10000-2000) What mistakes, in your opinion, were made by the accountant?
Task 8
Let's use the conditions of the previous problem. Suppose there was no car markdown. The company sells a car for 150000 rubles. (including VAT-25000). The initial cost of the car is 100000 rubles, the amount of accrued depreciation is 20000 rubles. The accounting department made the entries:
01 subaccount "Disposal of fixed assets" Кт 01-100000 rubles.
Dt02 Kt01 subaccount "Disposal of fixed assets" - 20000 rubles.
Dt 62 Kt 91 subaccount "Other expenses" - 150000 rubles.
91 subaccount "Other expenses" Kt68 subaccount "Calculations for VAT" -25000 rubles.
Дт 91 subaccount "Other income" Кt 01 subaccount "Disposal of fixed assets" 80000 (100000-20000). What, in your opinion, did not the accountant do?
Task 9
The company sold a crane worth 60000 rubles. The initial cost of the crane is 80000 rubles. Accrued depreciation - 36000 rubles. Tax revenue is determined “upon shipment”. The accountant made the entries:
Dt 62 Kt 91 subaccount "other income" -60000 rubles.
Dt 91 subaccount "other income" CT 68 subaccount "Calculations for VAT" - 10000 rubles.
Dt 91 subaccount "Other income" CT 91 subaccount "balance of other income and expenses" -60000 rubles.
Дт91 subaccount "Balance of other income and expenses" Кт91 subaccount "other expenses" -50000 (60000-10000). What mistakes did the accountant make?
Task 10
In 2001, the company completed construction for 240000 rubles (including VAT-40000). The cost of the work was 160000 rubles. A profit of 6000 rubles was made from the sale of the crane.
The company paid the customer a fine for violation of contractual conditions in the amount of 20000 rubles. In addition, penalties in the amount of RUB 10000 were charged for late payment of the road user tax.
The financial result is associated with the closure of account 90, and the calculation of the financial result from
on the subject "Audit"
Task 1.
Entrepreneur G., while traveling in the Far East, is looking for an opportunity to participate in various enterprises. He travels with an auditor, who advises him on investment issues and checks the annual accounts of the partnership of which the entrepreneur is a member. Determine whether the auditor's activities as a consultant and as an auditor of the annual accounts are legitimate.
Task 2.
The confectionery factory terminated the contract with its auditors and invited your company to be its auditor.
Determine what you will do in this case.
Task 3.
For several years, the client organization has been using the services of the same audit firm to confirm the annual accounts. During the entire time of the relationship, the same team of auditors participates in inspections, whose employees from year to year specialize in auditing specific, "their" areas (fixed assets, goods, etc.). Determine what are the disadvantages and advantages of the current situation.
Task 4.
One of the employees of the audit firm checks the annual accounts of the joint stock company. This auditor is the owner of one share of this joint stock company. Determine if validation behavior is legal.
Task 5
To take a loan from the bank, the client organization turns to its auditor with a request to act as a surety. Determine how the auditor should proceed.
Task 6
The client organization is characterized by a low level of risk. The maximum possible cumulative audit risk is 5%. Internal risk-80%. The control risk is 30%. Find the risk of non-detection and the level of audit reliability.
Task 7
The company has twice revaluated the car on the balance sheet of the company. So on January 1, 2000, it was revalued by 2000 rubles, and depreciation was increased by 400 rubles. In this case, the sum of the revaluation was attributed to additional capital. As of January 1, 2001, the car was discounted by 10000 rubles, depreciation was reduced by 2000 rubles.
At the beginning of 2001, the company made the following entries in accounting:
Dt 83 Kt 01-2000 rub.
Dt 02 Kt83 - 400 rubles.
Дт91 Кт 01-8000 (10000-2000) What mistakes, in your opinion, were made by the accountant?
Task 8
Let's use the conditions of the previous problem. Suppose there was no car markdown. The company sells a car for 150000 rubles. (including VAT-25000). The initial cost of the car is 100000 rubles, the amount of accrued depreciation is 20000 rubles. The accounting department made the entries:
01 subaccount "Disposal of fixed assets" Кт 01-100000 rubles.
Dt02 Kt01 subaccount "Disposal of fixed assets" - 20000 rubles.
Dt 62 Kt 91 subaccount "Other expenses" - 150000 rubles.
91 subaccount "Other expenses" Kt68 subaccount "Calculations for VAT" -25000 rubles.
Дт 91 subaccount "Other income" Кt 01 subaccount "Disposal of fixed assets" 80000 (100000-20000). What, in your opinion, did not the accountant do?
Task 9
The company sold a crane worth 60000 rubles. The initial cost of the crane is 80000 rubles. Accrued depreciation - 36000 rubles. Tax revenue is determined “upon shipment”. The accountant made the entries:
Dt 62 Kt 91 subaccount "other income" -60000 rubles.
Dt 91 subaccount "other income" CT 68 subaccount "Calculations for VAT" - 10000 rubles.
Dt 91 subaccount "Other income" CT 91 subaccount "balance of other income and expenses" -60000 rubles.
Дт91 subaccount "Balance of other income and expenses" Кт91 subaccount "other expenses" -50000 (60000-10000). What mistakes did the accountant make?
Task 10
In 2001, the company completed construction for 240000 rubles (including VAT-40000). The cost of the work was 160000 rubles. A profit of 6000 rubles was made from the sale of the crane.
The company paid the customer a fine for violation of contractual conditions in the amount of 20000 rubles. In addition, penalties in the amount of RUB 10000 were charged for late payment of the road user tax.
The financial result is associated with the closure of account 90, and the calculation of the financial result from