问一个会计的问题 ACL in Practice的。。。。在线等啊

奧特大饅

是有关ACL Practice 里面关于Roger Company的问题


“Net income before taxes at Roger Company is stable, predictable, and representative of its size. Thus, the auditors at Roger Company calculate materiality to be 5 percent of net income before taxes. Net income before taxes at Roger Company for fiscal 2013 is $1,388,500. Determine materiality for the audit of Roger Company’s 2013 financial statements. Use ACL to determine if the reported AR account balance, $487,000, is materially different from the detailed files in Rogers Company AR table. Define tolerable misstatement as 60 percent of materiality. What might cause differences between the number reported in the financial statements and the details in the file?”



google上能搜到问题 但是找不到答案啊。。。

leave_up

根据auditing来说
那肯定是AR出问题了
应该是AR跟revenue之间recognize时候misstate了
所以造成net income跟AR不同

奧特大饅

leave_up 发表于 2014-4-29 12:50
根据auditing来说
那肯定是AR出问题了
应该是AR跟revenue之间recognize时候misstate了

哇塞 学霸啊！