Assignment First

美国管理学论文代写:收入增长和存货现金的挪用

收入增长:由于奖金是按目标收入支付给管理层的,因此销售收入平衡存在被误报的内在风险。出现了相关的断言,即确保销售收入是真实的,并检查债务人的账户余额(Whitehouse, 2011)。

库存周期与技术趋势:库存或库存本身具有中等水平的风险,因为有库存控制系统,因此存在中等水平的库存错报风险。存货管理系统产生的审计跟踪和存货的实物验证(Piercey, 2011)。

美国管理学论文代写:收入增长和存货现金的挪用

存货和现金的挪用:存货和现金账户余额具有较高的内在风险是可以感知的,因为在企业经营中有增长,因此会有更多的存货留在仓库中。由于Soundworld的库存中包含了非常理想的可移动产品,因此存在很高的内在风险。存货与现金的实物核查,存货的配比余额,即制度与内部控制制度的实物验证与实施(Allen, 2014)。

美国管理学论文代写:收入增长和存货现金的挪用

Revenue Growth: Sales Revenue balance has high level of inherent risk of being misstated because bonuses are paid to management on target revenues. Relevant assertions are occurrence i.e. to ensure sales revenue is real and account balances of debtors shall be checked (Whitehouse, 2011).
Inventory Cycle and technology trends: Inventory or Stock has medium level of inherent risk because inventory control system is in place therefore there is medium level of risk of inventory misstatement. Audit trails generated by inventory management system and physical verification of inventory (Piercey, 2011).

美国管理学论文代写:收入增长和存货现金的挪用

Misappropriation of stock and cash: Inventory and Cash account balances has high level of inherent risk can be sense because there is growth in business operation therefore more inventories will be kept at store. Since inventory of Soundworld includes highly desirable and moveable products therefore there is high inherent risk. Physical verification of inventory and cash, matching balance of inventory i.e. system and physical and implementation of internal control system (Allen, 2014).