Practical audit AU93

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Task 1
As a result of the audit revealed that the amount of profit the company was 518 thousand rubles.
According to the report the amount of profit the company made 430 thousand rubles.
Determine the total amount of the actual error on the basis of the result. Conclude whether the maximum permissible error is identified and whether it can be appropriate to recognize the reality. The minimum limit of the maximum permissible error - 3%, maximum - 6%.

Task 2
The organization purchased the equipment to be mounted in the amount of 240,000 rubles. (Including VAT
40 000 rubles) and pay for it. For the delivery of the equipment has been paid by 36 000 rubles (including VAT 6000 rubles) The equipment was transferred to the assembly and installation work has been accrued wages in the amount of 15 000 and the unified social tax of 35.6%. After installation, signed the act of commissioning and equipment put into operation.
Accountant made the following postings:

Activity 3
The organization paid for the supply of bushings in the amount of 72,000 rubles (including VAT 12 000 rub.). According to the contract, the supplier has shipped the materials. Sleeves Party was taken in an amount of 10 000 pieces for the price of 7.2 rubles. 1 pc. VAT.
Come materials at discount prices, the cost of one sleeve of 5.4 rubles.
Accountant made the following postings:
Dt 60 Kt 51 - 72 000 rubles.
Dt 10 Kt 60 - 60 thousand rubles. (6 rubles. * 10,000 pieces) screws -oprihodovany
D-T19 KT 60 - 12 thousand rubles. - Take into account the amount of VAT on the cost of purchased materials
Dt 68 subaccount "Calculations of the VAT" KT 19 - 12 thousand rubles. - Adopted to offset the VAT paid on the materials.
Make an audit of the operation, identify errors and discrepancies in the calculations.

Task 4
In January 2003, the organization received free of charge from the local government production equipment. Its market price was 180 000 rubles. The amount of monthly depreciation which should accrue to the original equipment cost 1,500 rubles.
It is necessary to charge and debit equipment depreciation from the month following the month of the posting of the equipment.
Accountant made the following postings:

Task 5
The company bought the materials in the amount of 120,000 rubles. (Including VAT). Accountant capitalized material and made the following postings:
Dt 60 Kt 51 - 120 000 rubles. paid submissions received
Dt 10 Kt 60 - 96 000 rubles. -oprihodovany materials without VAT
Dt 19 K-60 - 24 000 rubles. -uchtena amount of VAT on the cost of purchased materials
Dt 68 subaccount "Calculations of the VAT" K-19 - 24 000 accepted to offset the VAT paid on the materials.
You auditor. Make an audit of the operation.

Task 6.
The company in 2002 received the proceeds from the sale of goods in the amount of 1 200 000 rubles. (Including VAT - 200 000 rub.). Cost of goods amounted to 900,000 rubles.
Bookkeeper wiring must be done as of December 31, 2002.
Task 7
A Company on the results of financial and economic activity for 2002 had sales revenue of 250 million. Rub .; amount of balance sheet assets as at 1 January 2003 amounted to 100 million. rubles. The minimum wage for the month amounted to 400 rubles.
Determine whether a mandatory audit of financial statements for 2002. Company A.

Task 8.
In 2002, the company was re-registered in the A joint stock company. The volume of sales amounted to 60 mln. Rubles. The amount of balance sheet assets as at 1 January 2003 amounted to 21 million. Rubles.
The minimum wage was 400 rubles.

Task 9.
The newly opened bank appealed to the accounting firm that performs general audits, to conclude an agreement to confirm the accounts.

Task 10.
You are the auditor of the company. Your firm wants to move to another office and the firm to offering you a

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