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SQL, Oracle,Access Assignment

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Increases in the gross profit margin are IT作業代寫 caused by either:
Increasing selling prices (at least increasing faster than cost of sales are increasing)
Decreasing cost of sales (at least decreasing faster than sales prices are decreasing)

Increasing Sales are possibly caused by:
Cut-off errors (sales in next period backdated to current period). Auditor will verify dates of sales around the end of the financial year.
Fictitious sales. Auditor will seek evidence of sales, and test for sales returns being used post the balance date to eliminate fictitious sales and debtors. Auditor will seek evidence of inventory movement to customers.
Increasing selling prices. Auditor will check for evidence of increased prices on approved price lists.
<标题> Errors in accuracy of sales. Auditor will test for correct calculations in sales invoices and accounting records.

Decreasing cost of sales are possibly caused by:
Lower cost of purchases, e.g. buying goods for lower prices because of better purchasing agreements, buying in bulk, favourable exchange rate movements for imported goods etc. This can be verified through examining purchase agreements, invoices, foreign exchange agreements and transactions.
Higher cost items being held as closing inventory and lower cost items being sold (higher closing inventory reduces the cost of goods sold). This implies a change in the product sales mix without lower selling prices. Auditor will analyse changes in product mix.
Overstatement of closing inventory – auditor will use stocktake testing to verify.
<标题> Failure to update inventory records for sales. Auditor will test details of inventory movements.


Decreases in the gross profit margin are IT作業代寫 caused by either:
Decreasing selling prices (at least decreasing faster than cost of sales are decreasing)
<标题> Increasing cost of sales (at least increasing faster than sales prices are increasing)

Decreasing Sales are possibly caused by:
Cut-off errors (sales in this period postdated to next period). Auditor will verify dates of sales around the end of the financial year.
Omitting sales. Auditor will trace sales orders and invoices to accounting records, evidence of sales returns made in error.
Decreasing selling prices. Auditor will check for evidence of lower prices on approved price lists.
<标题> Errors in accuracy of sales. Auditor will test for correct calculations in sales invoices and accounting records.

Increasing cost of sales are possibly caused by:
Higher cost of purchases
Lower cost items being held as closing inventory, higher cost items being sold
Understatement of closing inventory.

The auditor is IT作業代寫 to be more concerned about a potential misstatement which overstates gross profit and closing inventory than one which understates gross profit and closing inventory.

 

 

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