The ticket for this event is free.
You must have tickets for this event.
Tickets are now on sale for this event.
第1题:
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
第2题:
第3题:
第4题:
I've got two tickets for the match. Shall we go and watch it together? ()
第5题:
90,000
45,000
15,000
11,250
7,500
第6题:
Front seat tickets.
Back seat tickets.
Box tickets.
Standing tickets.
第7题:
Here are your tickets.
Where would you like to sit?
Please sit at the back.
12 dollars altogether.
第8题:
The tickets must be expensive
The match must be exciting.
Why not. Let‘s go.
The place is too far away.
第9题:
The ticket for this event is free.
You must have tickets for this event.
Tickets are now on sale for this event.
第10题:
something
anything
everything
nothing
第11题:
He hasn’t any tickets for the football match.
He hasn’t got any tickets for the football match.
He doesn’t has any tickets for the football match.
第12题:
Movie tickets.
Concert tickets.
Museum tickets.
Opera tickets.
第13题:
Lily: Thank you again for the concert tickets you sent me. It was wonderful.
Phil:______.
第14题:
第15题:
“请把车票准备好。”翻译为:()
第16题:
“请把车票拿出来。”翻译为:()
第17题:
They are not available for traveling outside the U.S.
Travelers should buy their tickets in person.
Babies Call not travel free with their parents.
They have the exact travel date on them.
第18题:
Please get your tickets ready for checking.
Please show me your tickets.
Please let me see your tickets.
Please get your tickets ready for showing.
第19题:
To avoid waiting in lines at the booking office.
To hand in necessary traveling documents.
To get tickets from the nearest terminal.
To fix the traveling destination in lime.
第20题:
第21题:
should
would
will
shall
第22题:
$95.00
$60.80
$57.50
$57.00
$38.00
第23题:
Take your tickets out.
Show me your tickets,please.
Let me see your tickets.
Bring in your tickets,please.
第24题:
Either; or
Neither; nor
Both; and
Not only; also