20xx注冊會計師考試審計英語3b(編輯修改稿)
2024-09-26 10:52 本頁面
【文章內(nèi)容簡介】 s. You are assigned to the audit team to work on ABC’s audit for the year ended December 31, 2020. The unaudited financial statements for ABC show accounts receivable at RMB427,325, of the allowance for doubtful accounts. Approximately 25% of this amount is made up of large regular customers with receivable balances of RMB 10,000 or more. The remainder of receivables consists of many customers with balances ranging from about RMB100 to RMB 6,000. Last year’s accounts receivable, of the allowance for doubtful accounts, was RMB385,648. The increase in accounts receivable from last year is consistent with an increase in sales revenue, although the percentage increase in sales is slightly less than the percentage increase in receivables. The method for calculating the allowance for doubtful accounts is consistent with the method that was used in prior years. Required What are the specific audit objectives for the audit of accounts receivable at December 31, 2020? Answer: The specific audit objectives with respect to accounts receivable are to ensure that all relevant management assertions are supported by sufficient and appropriate evidence. Namely, the specific audit objectives must ensure that: The gross amount of accounts receivable exist (existence). ABC has the rights to these amounts。 that is, accounts receivable have not been factored or a
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