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[主观题]

During the year the internal auditor of Mulligan Co discovered several discrepancies in th

e inventory records. In a

statement made to the board of directors, the internal auditor said:

‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,

and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the

warehouse every month. We should get someone to investigate what has happened and quantify the value of the

loss.’

Required:

(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.

(5 marks)

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更多“During the year the internal a…”相关的问题

第1题

During the current year, the total assets of Mifflinburg Corporation decreased by $60,

000 and total liabilities decreased by $300,000. The company issued $100,000 of new stock, and its net income for the year was $250,000. No other changes to stockholders’ equity occurred during the year. The dollar amount of dividends declared by the company during the year is: ().

A、100000

B、200000

C、110000

D、250000

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第2题

The Cash T-account has a beginning balance of $1,000. During the year, $10,000 was deb

A.$8,000 debit balance

B.$8,000 credit balance

C.S9,000 credit balance

D.$9,000 debit balance

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第3题

About a business operating cycle, which of the followings is the most accurate？A．12 months

About a business operating cycle, which of the followings is the most accurate？

A．12 months

B．half a year

C．the time span during which cash is used to acquire goods and services

D．always longer than a year

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第4题

（ii) The percentage change in revenue, total costs and net assets during the year ended 31

(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that

would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your

answer should consider each of these three variables in isolation. State any assumptions that you make.

(6 marks)

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第5题

（c) During the year Albreda paid $0·1 million （2004 – $0·3 million) in fines and penalties

(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches of

health and safety regulations. These amounts have not been separately disclosed but included in cost of sales.

(5 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第6题

听力原文：During the second half year, this bank had total assets of USD80.2 million.（7)A．T

听力原文：During the second half year, this bank had total assets of USD80.2 million.

(7)

A．The bank had aggregate assets of USD80,200,000.

B．The bank had aggregate assets of USD80,020,000.

C．The bank had aggregate assets of USD8,200,000.

D．The bank had aggregate assets of USD18,200,000.

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第7题

Which of the following current year events would explain a fall in a company’s operating p

rofit margin compared to the previous year？

A.An increase in gearing leading to higher interest costs

B.A reduction in the allowance for uncollectible receivables

C.A decision to value inventory on the average cost basis from the first in first out (FIFO) basis. Unit prices of inventory had risen during the current year

D.A change from the amortisation of development costs being included in cost of sales to being included in administrative expenses

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第8题

（a) Apex is a publicly listed supermarket chain. During the current year it started the bu

(a) Apex is a publicly listed supermarket chain. During the current year it started the building of a new store. The directors are aware that in accordance with IAS 23 Borrowing costs certain borrowing costs have to be capitalised.

Required:

Explain the circumstances when, and the amount at which, borrowing costs should be capitalised in accordance with IAS 23. (5 marks)

(b) Details relating to construction of Apex’s new store:

Apex issued a $10 million unsecured loan with a coupon (nominal) interest rate of 6% on 1 April 2009. The loan is redeemable at a premium which means the loan has an effective fi nance cost of 7？5% per annum. The loan was specifi cally issued to fi nance the building of the new store which meets the defi nition of a qualifying asset in IAS 23. Construction of the store commenced on 1 May 2009 and it was completed and ready for use on 28 February 2010, but did not open for trading until 1 April 2010. During the year trading at Apex’s other stores was below expectations so Apex suspended the construction of the new store for a two-month period during July and August 2009. The proceeds of the loan were temporarily invested for the month of April 2009 and earned interest of $40,000.

Required:

Calculate the net borrowing cost that should be capitalised as part of the cost of the new store and the fi nance cost that should be reported in the income statement for the year ended 31 March 2010. (5 marks)

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第9题

According to the text, which of the following is true？［A］thepopularityofgapyearsr

According to the text, which of the following is true？

［A］ the popularity of gap years results from an increasing number of charities.

［B］ Prince William was working hard during his gap year.

［C］ gap years are not as fashionable as they were ten years ago.

［D］ a well-structured gap year is a guarantee of university success.

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第10题

5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft

financial statements for the