ACF3600
Texto do Storyboard
- Well, from my point of view...
- In my opinion...
- Ok, I will take a look at that.
- There are 1000 inventories on clothing recorded on the order invoice, which means that your inventories are less calculated in the financial statement. We suggest you correct the quantity of inventory in the financial statements.
- According to the audit team, the quantities of inventories are less recorded in the financial statements. We need to fix this.
- I wasn't looking forward to this. But fine, I will adjust that.
- After several discussions, Tom and Sky finally integrated the working papers into a current file which is required by ASA 230, and they were ready to talk to the client management of the Fast Fashion Company.
- Great. We are happy to inform you that we would like to provide your company with reasonable assurance of the reliability of your financial statements.
- Fast Fashion Company Income Statement Balance Sheet Cash Flow Statement Shareholder Equity Statement
- I have made adjustments to the financial statements...
- Sky and Tom went to have a meeting with Mary, presenting her their findings and evidences on inventory quantity to draw conclusions.
- Reception room
- Gift
- Thanks for your affirmation, but I will not take that gift. I am just being responsible for my job. It is my honour to collaborate with you.
- Mary told the problem to Anna, making her feel reluctant about it. However, Anna finally agreed to modify the quantities of inventories in the financial statements.
- The End
- After modifying, Anna showed the financial statements to HD Audit and acquired the assurance from them.
- In order to consider the independence of the audit team, Mary tested Tom by giving him money as a gift. Tom's polite refusal reflected his high emotional intelligence and ensured the independence of his audit team.
- I appreciate all your efforts. Please accept this gift as a bonus. We are looking forward to furthering cooperation in the future.
- The End.
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