Greycat 发表于 2014-11-18 10:26:19

Nature of the engagement (for instance legal audit):
-        We are required to provide a group reporting package to an external auditor
-        Listed company: NO

Greycat 发表于 2014-11-18 10:36:08

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Greycat 发表于 2014-11-18 10:36:25

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Greycat 发表于 2014-11-18 10:36:37

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Greycat 发表于 2014-11-18 10:43:31

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Greycat 发表于 2014-11-18 10:43:47

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Greycat 发表于 2014-11-18 10:44:38

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Greycat 发表于 2014-11-18 10:47:32

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Greycat 发表于 2014-11-18 10:47:44

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Greycat 发表于 2014-11-18 10:55:07

Cut-off issue:
We performed cut-off tests at the year-end of 2013. We traced the client acceptance notes, GDN, invoices and contracts to the sales sub ledger for December of 2013. We identified one specific transaction representing MRMB 12.6 of sales (net impact on net profit of MRMB 2.3) which has been recorded in December 2013, but where related goods were physically delivered to the client (and JV partner) BGP on 6 January 2014. Management explained that  BGP  has postponed the goods delivery initially planned in 2013 to 2014 due to quality assurance concerns for  outsourced spare parts purchased by BGP directly which the Company helped pack together with its own products for delivery to ultimate client based overseas.
After discussion between the Company and BGP regarding these spare parts, BGP inspected the whole shipment again and sealed the corresponding containers on 20 December 2013 at the Company’s premises. The logistics company picked up the containers on 6 January 2014 only. After reviewing the inspection note signed by BGP on 20 December 2013, we accepted management’s position to record this transaction as a 2013 sale.

Greycat 发表于 2014-11-18 11:02:21

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♀Flounder 发表于 2014-11-23 19:02:11

一起刷

星辰与大海 发表于 2014-12-7 11:32:16

R大大也是我膜拜对象，同刷~

Crazy_fight 发表于 2014-12-12 00:37:12

一起刷权限

Crazy_fight 发表于 2014-12-12 00:37:38

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