Assignment First

代寫論文:對財務資料進行的分析或評價

根據審計計劃的這一節,將對財務資料進行分析或評價。以聲世界有限公司為例,這可以通過建立財務和非財務數據之間的關系來實現。在比率分析的幫助下,將完成分析程序的結果,即本節將確定問題領域和帳戶余額。

流動比率:流動比率應維持在適當的水平,即1:1,即流動資產等於流動負債。但在這種情況下,聲世界有限公司擁有較高的流動資產,這可能是由於資產高估。在本例中,斷言可以是存貨和其他流動負債的值。

代寫論文:對財務資料進行的分析或評價

負債權益比:是本報告期間出現負結果的另一比率。2015年Soundworld Ltd的負債權益比為5.5,2014年為3.15,處於非常關鍵的時刻。可以看出,由於公司的資本基礎更多的來自外部,公司清算風險較高。在這種情況下,斷言將是外部負債和股票資本基金。

凈利潤率:這個比率表明組織的盈利能力,在這種情況下,Soundworld在凈利潤率方面存在嚴重問題。他們的毛利率較高,但凈利差太低。這可能是誇大費用的情況。可能的主張可以是費用帳戶和其他收入帳戶。

代寫論文:對財務資料進行的分析或評價

Under this section of audit plan, analysis or evaluation of financial information will take place. In case of Soundworld ltd this can be achieved by establishing relationship among financial and non-financial data. With the help of ratio analysis, result of analytical procedure will be done i.e. problem areas will be identified and account balance will be identified in this section.
Current ratio: Current ratio shall be maintained at adequate level i.e. 1:1 which means current assets are equal to current liabilities. But in this case, Soundworld ltd is having higher current assets which can be because of overstatement of assets. Assertions in this case can be values of inventory and other current liabilities .

代寫論文:對財務資料進行的分析或評價

Debt to equity ratio: It is another ratio that shows negative result during the reporting period. Debt to equity ratio of Soundworld Ltd is 5.5 in 2015 and 3.15 in 2014 which is at very point. It can be observed that company is at higher risk of liquidation as capital base of the company is more from outside. Assertions in this case will be outside liabilities and equity share capital fund.
Net profit ratio: This ratio suggests profit earning capacity of the organisation and in this case Soundworld is having serious issue with net profit margin. Their gross profit margin is at higher end but their net profit margin is too low. This could be case of overstatement of expenses. Possible assertions can be expenses account and other income account.