南大网院审计学第二次功课(国外英文资料).docVIP

南大网院审计学第二次作业 Audit the second assignment Qid: 1?? Question: qa/comprehensive question? Score: 33.33 Please upload your answers on the platform! 1. The CPA to understand ABC companys internal control and test, attention to the following situations: (1) according to the approval of the customer orders, sales department prepare the numbered consecutively in advance a 1/3 is pin or sell on credit sales list. After approved by the authorized sales department personnel, first of all sales orders to send to warehouse directly as supply according to the sales orders and delivery to the shipping department authorized basis, the second to billing department, the first triple retained by the sales department. (2) the warehouse department supply according to the approved sales list and shipping department will be extracted from the warehouse of the goods and sales mononuclear to correct after the shipment, and compiled a quad numbered consecutively dispatch order in advance, including the joint distribution in time billing department, warehouse and customer, a united retained the shipping department. (3) the billing department after receiving the dispatch order and sales mononuclear to correct after the preparation of sales invoice numbered consecutively in advance, and use it together with the dispatch order and sales orders in a timely manner to the accounting department. The accounting department shall be able to register the sales revenue and accounts receivable by the financial dept. (4) the person who is responsible for the registration of accounts receivable is to send the bill to the customer regularly at the end of each month, and to investigate the objections made by the customer. Please point out that the internal control is defective in the above 4 terms, such as if you have to point out the reasons and make Suggestions for improvement. A: (1) and (2) the internal control defects; To sell on credit, the credit approval department shall determine according to the ma