Question

谁能帮忙做一下这道题~谢谢~急用~

If you are an auditor, the company XYZ is your client. You have audited the financial statements of 2005 for a period of time. In the audit process, you have tested some materiality items, and you found that all accounts balances were corresponded to specific transactions. But today, when you test “provision for doubtful debts”, you find:
(1）At the last year end(31-Dec-2005), the balance of debtors accounts was￡15000000. The company know from past experience that 3% of debtors’ balances are unlikely to be collected. At 31-Dec-2005, before made the provision for doubtful debts, the provision account had credit balance ￡280000. So Company XYZ made the provision for doubtful debts ￡170000.
(2）The balance of the subsidiary account “Debtors-Company A” was ￡150000. At 20-Dec-2005, Company A went to bankrupt. So Company XYZ made such entry as follows:
Dr: P&L account 150000
Cr: provision for doubtful debts 150000
(3) During 2005, debtors of Company B was increased ￡300000. At the year end, the balance was ￡300000. Company XYZ made provision for doubtful debts ￡120000.
Dr: P&L account 120000
Cr: provision for doubtful debts 120000
(4) The balance of the subsidiary account “Debtors-Company C” was ￡250000. Company XYZ had made provision for doubtful debts ￡7500. At the year end, Company C got bogged down in economics crisis. So Company XYZ made provision for doubtful debts ￡242500.
Dr: P&L account 242500
Cr: provision for doubtful debts 242500
Required:
(a) Point out the problems in the make provision for doubtful debts.
(b) Make some necessary adjustments in this situation.
(c) Identify any potential risks for the audit of Company XYZ.
(d) Prepare an audit reporting to the shareholders of Company XYZ.
PS:不是翻译~

Answer 1

如果你是一名核数师，该公司的XYZ是你的客户。你有经审计的财务报表， 2005年为一期的时间。在审计过程中，你已测试了一些实质性的项目，而且你发现，所有帐户余额分别对应的具体交易。但到了今天，当您测试"的规定，呆帐准备" ，你会发现：
（ 1 ）在去年年底（ 31日至12月- 2005年） ，平衡债务人的账目￡ 15000000 ，该公司知道，从过去的经验中，有3成债务人余额则不大可能成为收集，在31日至12月- 2005年，然后才作出了规定，呆帐准备，提供帐户的存款余额￡ 280000 ，所以公司的XYZ作出规定呆帐￡ 170000 。
（ 2 ）余额为附属帐户"的债务人对公司"是￡ 150000于20 12/01 ， 2005年， A公司到破产，因此公司的XYZ作出这样的条目如下：
医生：规划及地政账户150000
铬：呆账拨备150000
（ 3 ） 2005年期间，债务人的乙公司增加￡ 300000 。截至1998年底，这一余额￡ 300000 。公司的XYZ作出了规定呆账￡ 120000 。
医生：规划及地政账户120000
铬：呆账拨备120000
（ 4 ）余额为附属帐户"的债务人- C公司" ￡ 250000 。公司的XYZ已作出规定，呆账￡ 7500 。截至1998年底， C公司受阻于经济学上的危机。所以公司的XYZ作出了规定呆账￡ 242500 。
医生：规划及地政账户242500
铬：呆账拨备242500
要求：
（一）指出了问题，在作出规定呆帐。
（二）作出一些必要的调整，在这种情况下。
（三）确定任何潜在的风险，为审计公司的XYZ 。
（四）编制审计工作报告向股东的公司的XYZ 。

Answer 2

二楼的太不专业的了，无视我们这些专业人士的存在。

Answer 3

好难，看是看懂了。可是不会回答的说，可以帮忙问问

Answer 4

ACCA试题?
悬赏500分我也不想做...
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