审计英语,光明集团.pptVIP

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2015-09-13 发布于广东
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审计英语,光明集团.ppt

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The risk of material misstatement on level of financial statement the faith problem of the management the weak control environment The risk of material misstatement on level of assertion Transfer huge losses or fabricate complex transactions by related party transactions The high share of significant amount of individual accounts receivable Accounts receivable hangs for so long period Transfer huge losses or fabricate complex transactions by related party transactions -6.90% -40.85% -45.92% 19.66% 3080.33 58.64 3834.31 including:related party 2.94% -36.31% -34.01% 18.62% 5312.3 58.64 6527.94 Wooden furniture manufacturing Prime operating revenue concerned with product -6.90% -40.85% -45.92% 19.66% 3080.33 58.64 3834.31 including:related party 2.94% -36.31% -34.01% 18.62% 5312.3 58.64 6527.94 Wooden furniture manufacturing gross margin compared with last year(%) operating cost compared with last year(%) operating revenue compared with last year(%) gross margin(%) operating cost percentage（%） operating revenue industry/product Prime operating revenue concerned with industry ten thousand RMB per unit The high share of significant amount of individual accounts receivable 100.00 129,012,718.65 100.00 197,859,029.13 total 12.36 15,935,254.82 9.60 18,991,423.43 other nonsignificant amount of AR 18.32 23,640,353.51 21.68 42,903,619.24 nonsignificant amount but the combination of AR combined by risk features with a high risk 69.32 89,437,110.32 68.72 135,963,986.46 significant amount of AR percentage amount percentage amount 　 bad-debt provisions book balance classifications classified accounts receivable Aging analysis 100 62,474,122.54 total 20.7 12,930,683.67 more than 5 33.54 20,953,863.31 3-5 1.96 1,224,122.44 2-3 37.42 23,374,906.33 1-2 6.38 3,990,546.79 less than 1 percentage amount ending balance in 2009 aged(year) Accounts receivable hangs for so long period 86.99 　 172,117,799.69 　 total 2.12 less than 1 4,193,326.55 related party