题目内容
()是指商业银行为保证客户在银行为客户对外出具有结算功能的信用工具，或提供资金融通后按约履行相关义务，而与其约定一定数量的资金存入特定账户所形成的存款类别。
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(a) ‘Revenue recognition should always be approached as a high risk area of the audit.’
Required:
Discuss this statement. (6 marks)
(b) You are a manager in Beck & Co, responsible for the audit of Kobain Co, a new audit client of your firm, with a financial year ended 31 July 2012. Kobain Co’s draft financial statements recognise total assets of $55 million, and profit before tax of $15 million. The audit is nearing completion and you are rewiewing the audit files.
Kobain Co designs and creates high-value items of jewellery. Approximately half of the jewellery is sold in Kobain Co’s own retail outlets. The other half is sold by external vendors under a consignment stock arrangement, the terms of which specify that Kobain Co retains the ability to change the selling price of the jewellery, and that the vendor is required to return any unsold jewellery after a period of nine months. When the vendor sells an item of jewellery to a customer, legal title passes from Kobain Co to the customer.
On delivery of the jewellery to the external vendors, Kobain Co recognises revenue and derecognises inventory. At 31 July 2012, jewellery at cost price of $3 million is held at external vendors. Revenue of $4 million has been recognised in respect of this jewellery.
Required:
Comment on the matters that should be considered, and explain the audit evidence you should expect to find in your file review in respect of the consignment stock arrangement. (6 marks)
(c) Your firm also performs the audit of Jarvis Co, a company which installs windows. Jarvis Co uses sales representatives to make direct sales to customers. The sales representatives earn a small salary, and also earn a sales commission of 20% of the sales they generate.
Jarvis Co’s sales manager has discovered that one of the sales representatives has been operating a fraud, in which he was submitting false claims for sales commission based on non-existent sales. The sales representative started to work at Jarvis Co in January 2012. The forensic investigation department of your firm has been engaged to quantify the amount of the fraud.
Required:
Recommend the procedures that should be used in the forensic investigation to quantify the amount of the fraud. (4 marks)
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