CAT考试辅导:审计原理历史考试问题分析-ACCA-CAT考试.docx
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1、2011CAT考试辅导:审计原理历史考试问题分析-ACCA-CAT考试整理了 2011CAT考试辅导:审计原理历史考试问题分析, 帮助考生备考。CAT考试辅导:审计原理历史考试问题分析,Day-to-dayinternalcontrolsareimportantforallbusinessestomaximisetheefficientuseofresourcesand profitability.Yourfirmhas recently been appointed as auditortoCliff, a private company that runs a chain of small
2、 supermarkets selling fresh and frozen food,and canned and dry food.Cliff has very few controls over stock because the company trusts localmanagers tomakegood decisions regarding the purchase, sale and controlof stock, allofwhich isdone locally. Pricing is generally performed on a cost-plus basis.Ea
3、chsupermarket hasstand-alone computer system on which monthly accounts are prepared. These accounts are mailed to head office everyquarter.Thereisnointegratedstockcontrol,saleorpurchasingsystemandnoregularsystemforstockcounting.Managementaccountsare produced twiceayear.Tradeatthesupermarketshasincre
4、asedin recent years and the number of supermarkets has increased.However, the quality of staff thathasbeenrecruited hasfallen.Senior management atCliffare now preparedto investinmore up-to-datesystems.Required:(a) Describe the problems thatyou might expect to findatCliff resulting from poor internal
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