标题: 10月21道Simulation题汇总-AUD部分 [打印本页] 作者: kevin 时间: 2014-10-17 10:29 标题: 10月21道Simulation题汇总-AUD部分 10/6/2014
Sim1: research: Analytical procedures investigating rule;
Sim2: research: Pro-forma but no audited historical financials rule.
Sim3: Financial derivative DR/CR/IR increase/decrease/no impact: For example: Company purchase hedge, auditor hire other auditor, freestanding derivative...
Sim4: JE: FOB sales didn't record+ All Service revenue for 3 years contract services recorded in year 1+Overstated allowance of bad debt
Sim5: Independent impair or not: For example, covered member invest trust, mutual fund...etc.
Sim6: Audit report 填空
Sim7:Operating cycle. Select control point: For example: Oct shipment but recorded in Sep; Shipment to consignment but recorded as sales.
10/9/2014
SIM1: Report on Internal Control, 就是句子，选择include 还是exclude
SIM2: Research: CPA FIRM Advertisement Rule
SIM3: Engagement Letter, 选关键词，类似express an opinion 这种
SIM4: Substantive/Control Procedures on AR transaction
SIM5: JE: Equity Method on Investment, 涉及dividend income, trading securities unrealized gain的确认
SIM6： Derivatives on inherent risk/control risk
SIM7: 对audit risk, inherent risk, control risk, detection risk的影响，选increase/decrease/no impact这种
10/15/2014
sim：
1. research：关于AICPA code of profession和government auditing standard
2. engagement letter 填空
3. internal control communication-nonissuer 填空
4. sampling 以及exception¬ exception的判断（印象中becker没有cover这个知识点）
题目是给了一个错误的做法导致sample出错，以及follow-up的解决方法，让你判断这个是exception还是not exception以及解决方法是否正确
5. cash/AR/inventory/fixed assets/AP/debt的control procedure
6. control procedure on inventory
例如OCT inventory recorded in SEP，选择对应的control procedure
7.J/E的调整（FAR的知识点 F-3）
equity method下dividend income的JE 以及parent如何记sub‘s income的JE
trading security年末FMV上升的JE