Audit practical answers, part 2, 10 tasks

The audit practice, part 2, 10 jobs.

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 to acknowledge


untrue. 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


the 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:

Dt 60 Kt 51 - 240 000 rubles. - Paid for equipment

Dt 07 to t-60 - 240 000 rubles. - Incoming considered equipment that requires installation on the purchase price.

Dt 07 Kt 60 - 36 000 rubles. - Accepted for payment services transport company for the delivery of equipment requiring installation.

Dt 60 Kt 51 - 36 000 rubles. paid the bill for transport services

Dt 08 Kt 07 - 276 000 rubles. (240,000 + 36,000) - referred to the installation of equipment

Dt 08 Kt 70 - 15 thousand rubles. the wages (costs incurred on installation of equipment on their own)

Dt 08 Kt 69 - 5190 rubles. credited the unified social tax.

Dt 01 Kt 08 - 296 190 rub. (276 000 + 15 000 5190)

Make an audit of the operation, identify errors and discrepancies in the calculations. Determine at what cost should have been capitalized equipment.


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 at 10


000 units at a 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:


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 be charged on the initial cost of equipment 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:

Dt 08 K 98-2 - 180 000 rubles. obtained free of capitalized equipment

Dt 01 Kt 08 - 180 000 rubles. Equipment put into operation

Dt 20 Kt 02 - 1500 rubles. accrued depreciation

Make an audit of the operation, identify errors and discrepancies in the calculations.


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.

Accountant made following postings:

Dt 62 Kt 90-1 - 1 200 000 rubles. - Reflects the revenue from sales of goods.

Dt 90-3 KT 68