Texto del Guión Gráfico
- Tom, I really concern about the inventory account and valuation adn allocation assertions at risk.
- So do I. Would you do some substantive test on Fast Fashion Company and inform me please?
- I am preparing to inspect the order invoice and the shipping documents of the company.
- Tom and Sky were both concerned about the inventory account of Fast Fashion Company and considered valuation and allocation accuracy assertions at risk. Therefore, they determined to do some substantive tests on Fast Fashion Company.
- Sky decided to inspect the order invoice and the shipping documents of Fast Fashion Company to find out whether it existed some risks.
- Okay, I see. We should confirm with the Mary about it. Let's gather our findings first.
- Sky inspected the order invoice and then he found that there are 1000 more inventories of clothing that differed from the financial statements.
- I am wondering how frenquent do you check the quantities of stocks?
- 1
- I remember we check the stocks once a month.
- Then, Sky got access to the shipping documents and ensured that there are actually 1000 inventories of clothing that have not been recorded in the financial statements.
- Sky communicated with Tom about his finding by inspection.
- Tom, I actually find there are 1000 inventories of clothing that have not be recorded in the financial statement but recorded in the order invoice.
- Tom asked one of the employees of Fast Fashion Company, David, about the frequency of checking stock.
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