加拿大代写大学论文：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待存。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)。
加拿大代写大学论文 ：存货和现金的挪用
在这种情况下，应发生截断主张，因为挪用现金和股票在发生的时间上并不明确。在此风险下应检验正确的会计期间。另一种断言是分类，在这种情况下将进行测试。由于在报告所述期间，管理人员难以查明和说明挪用股票和现金的情况，有时管理人员无法将这些项目列入正确的帐户。因此，在审计过程中，应注意这些主张。
加拿大代写大学论文 ：存货和现金的挪用
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).
加拿大代写大学论文 ：存货和现金的挪用
In this case, cut-off assertion shall take place as misappropriation of cash and stock is not definite in terms of timing of happening. Correct accounting period shall be tested under this risk. Another assertion is of classification that shall be tested in this case. Since it is difficult for management to identify and account misappropriation of stock and cash during the reporting period and sometimes management is not able to classify such items in correct account. Therefore during audit, these assertions shall be taken care of.
