lOMoARcPSD|4334736

Exam 15 November 2016, answers

Financial accounting 300 (University of Pretoria)

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Department of Auditing

AUDITING 300
EXAM
15 NOVEMBER 2016

SUGGESTED SOLUTION

Internal examiners
Mrs M Kirstein
Mrs B Beukes
Miss S Swanepoel
Miss D Ntshabele
External examiner
Mrs J Seligmann (internal)
Prof K Barac (internal)
Mr P Lansdell (University of South Africa)

INSTRUCTIONS

Maximum time: 3 hours (180 minutes) plus 25 minutes reading time

Maximum marks: 120

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PART 1 (18 marks)

COMPANIES ACT

Section Co Act requirements Application

The buy-back of shares
Section 48 – company or
subsidiary acquiring
company’s shares. (½)
Section 46 – distributions
must be authorised by the
board. (mark will only be
awarded once)
The board of a company
may determine that the
company will acquire a
number of its own shares.
(½)
The company may not
acquire its own shares, if,
as a result of that
acquisition, there would no
longer be any shares of the
company in issue other than
Shares held by one or
more subsidiaries of the
company; (½)
or
Convertible or
redeemable shares.
(½)
The company has to comply
with section 46. (½)
(mark will only be awarded
once)
Distributions are widely
defined and include share
buy backs. (½)
A company must not make
any proposed distribution
unless the distribution is
authorised by the board of
directors by way of a
resolution. (½)
It reasonably appears that
the company will satisfy the
solvency and liquidity test
immediately after
completing the proposed
distribution. (½)
The board, by resolution,
acknowledge that it applied
the solvency and liquidity
test and concluded that the
company is solvent and
liquid. (½)
The board of directors of
Brick Builders took a
decision on 1 February
2016 to buy back 25% of
Brick Builders’ ordinary
shares. (1)
26% of Brick Builders’
shares are still owned by
the public and 49% by the
Tiana family. (1)
Thus 75% shares are still in
issue, which are not held by
subsidiaries of the company
and are not convertible or
redeemable, but by the
public. (1)
The board of directors of
Brick Builders adopted a
resolution on 1 February
2016. (1)
The share buyback was
financed through cash
reserves and had little effect
on the cash flow of the
company. (The scenario is
silent regarding solvency)
(1)
No mention is made of
whether the board, by
resolution, acknowledged
that it applied the solvency
and liquidity test. (1)

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Section Co Act requirements
The distribution must be
completed within 120 days
after the board made the
acknowledgement. (½)
Financial assistance to obtain shares
Section 44 – financial The board may authorise a
assistance for subscription company to provide
of securities. (½) financial assistance by way
of a loan to any person for
the purchase of any
securities of the company.
(½)
The board may authorise
financial assistance
pursuant to an employee
share scheme that satisfies
the requirement of section
97; (½)
If the board is satisfied that
immediately after providing
the financial assistance, the
company would satisfy the
solvency and liquidity test;
and (½)
The terms under which the
financial assistance is
proposed to be given are
fair and reasonable to the
company. (½)
Section 97 – standards for An employee share scheme
qualifying employee share qualifies as an employee
schemes. (½) scheme if the company has
appointed a compliance
officer for the scheme to be
accountable to the directors
of the company. (½)
States in its annual financial
statements the number of
shares that it has allotted
during that financial year in
terms of its employee share
scheme; and (½)
A compliance officer has
been appointed to comply
with the requirements of the
companies act. (½)
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Application
The distribution was
completed within the 120
days after the board took
the decision to carry out a
share buy back, therefore it
must have been within 120
days of the board giving
acknowledgement. (1)
The board of directors of
Brick Builders authorised
the financial assistance to
the Brick Builders
Employee Trust to
purchase shares in the
company. (1)
The assistance was
provided to an employee
share scheme thus this is
applicable. (1)
The share buyback
transaction was financed
through cash reserves and
had little effect on the cash
flow of the company. (The
scenario is silent with
regard to solvency) (1)
The terms under which the
financial assistance was
provided do not seem fair
and reasonable to the
company as the loan is
interest free. (1)
A compliance officer was
appointed and reports
directly to the board of Brick
Builders. (1)
The scenario is silent on
whether the number of
shares has been disclosed
in the financial statements /
the assumption is made that
it wasn’t disclosed. (1)
A compliance officer was
appointed to be responsible
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Section Co Act requirements Application

for all the legal and financial
requirements of the trust.
(1)

Conclusion:
Overall Brick Builders did comply with the requirements set out in the Companies
Act. (1)

mark allocation: 1 mark per aspect, unless indicated otherwise available 24½
maximum 17
Communication skills: Presentation 1

PART 2 (20 marks)

MATTERS THAT RUOK SHOULD HAVE CONSIDERED BEFORE ACCEPTING THE

AUDIT OF BRICK BUILDERS LIMITED

Legal vacancy

An auditor should be appointed each year at a company’s annual general

meeting. RUOK was re-appointed as the auditors of Brick Builders Limited at
the annual general meeting for the 2016 financial year audit. (1)
RUOK did not indicate that they are not willing to be reappointed as the auditors
of Brick Builders. (1)
Therefore there was a legal vacancy and RUOK can again accept the
appointment. (1)
They also rotated the audit partner, even though it was not due yet. (1)

Client considerations:
Client’s integrity

The following reflects positively on the integrity of management:

• Brick Builders has been commended for “being a business that trades
honestly” (1)
• Brick Builders is committed to positively impacting its stakeholders,
society and the environment. (1)
• The board of directors of Brick Builders are representative of the
diversity and demographics of South Africa, therefore complying with
the principles of King III. (1)
• The board of directors of Brick Builders has also established all the
required board committees, therefore complying with the principles of
King III. (1)
• They have an effective internal audit function which enhances the
control environment of the company. (1)

There was no indication of anything suspicious that would lead to RUOK not
accepting the audit of Brick Builders. / The reason for appointing new auditors
is not suspicious as RUOK was simply re-appointed. (1)

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The nature of the business, being a developer, manufacturer and importer of

educational toys, is not questionable and nothing changed in the nature of the
business of Brick Builders that could lead to RUOK not accepting the audit. (1)
The financial manager is a CA(SA) who is guided by the ethical considerations
of the Code of Professional Conduct. (1)

Financial considerations:

Brick Builders was incorporated in 1972 and have grown steadily ever since. (1)
Brick Builders has proven to be financially stable and should be able to pay the
audit fee. (1)

Auditor considerations:

Ethical matters

Section 280 – Objectivity (1)

A chartered accountant shall determine when providing any professional
service whether there are threats to compliance with the fundamental principle
of objectivity resulting from close personal relationships. (1)
A chartered accountant who provides an assurance service shall be
independent of the assurance client. Independence of mind and in appearance
is necessary to enable a charted accountant to express a conclusion, and be
seen to express a conclusion, without bias, conflict of interest, or undue
influence of others. (1)
The audit partner and the CEO, Kris Tiana, have been very close friends from
childhood. (1)
This creates a familiarity threat to objectivity. (1)
This threat will be significant if the necessary safeguards are not put in
place. (1)
Examples of such safeguards include:
o Withdrawing from the engagement team; (1)
o Supervisory procedures; (1)
o Terminating the financial or business relationship giving rise to the
threat; (1)
o Discussing the issue with higher levels of management within the audit firm;
and (1)
o Discussing the issue with those charged with governance of the client. (1)
o Adhering to the firm’s quality control procedures, by appointing a second
review partner. (1)
(maximum of 2)
Auditors’ knowledge and capabilities:
RUOK has performed the audit previously and therefore has obtained the
necessary skills and competences. (1)
The audit team have to visit the head office in Johannesburg and some of the
outlets. RUOK is a medium sized firm with 4 partners, 7 audit managers, 43
trainees. RUOK should have considered whether sufficient staff is available. It
seems as if the staff cohort at RUOK is large enough to perform the audit of
Brick Builders. (1)

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Terms of Engagement
There is no evidence that Brick Builders did not or will not agree to the
engagement terms. (1)

mark allocation: 1 mark per aspect, unless indicated otherwise available 25

maximum 20

PART 3 (9 marks)

RISK AT ASSERTION LEVEL FOR CASH AND CASH EQUIVALENTS

The primary underlying risk for cash and cash equivalents balance is
overstatement, as it is an asset (Existence). (1½)

There is a risk that transfers between bank accounts are not recorded, leading
to kiting (Existence). (1½)

There is a risk that the cash could be stolen from the petty cash at head office
/cash floats at the outlets as there are a lot of money available (Existence).
(1½)
There is a risk that all transactions do not have supporting documentation and
cannot be substantiated concealing fraudulent activities (either from bank
accounts, petty cash and shops) (Completeness/ Existence). (1½)

There is a risk that cash could be counted incorrectly at the shops due to the
vast amount of cash. (Completeness/ Existence) (1½)

There is a risk that not all the cash received from sales / floats at the outlets
have been included as the outlets are spread across South Africa and therefore
also not included in the bank account (Completeness). (1½)

There is a risk that not all the transactions, relating to the cash receipts from the
outlets or charges and interest on the bank account, are recorded as there could
be a delay in the banking processing (Completeness). (1½)

There is a risk that the cash sales information could be lost, as it is send
electronically and therefore may not be included in the bank balance
(Completeness). (1½)

There is a risk that the cash might not be banked daily, or included in the head
office schedule (Completeness). (1½)

There is a risk that the cash and cash equivalents are not correctly presented in
the financial statements accordance with legislation and accounting standards
(Presentation). (1½)

The entity has a foreign bank account that has to be converted into Rands, and
this conversion may be done at the incorrect rate (Accuracy, valuation and
allocation). (1½)

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The reconciliations done might not be accurate and could conceal the rolling of
cash. (Accuracy, valuation and allocation) (1½)

There are numerous bank accounts and it might be possible that amounts might
be allocated to the incorrect account (Accuracy, valuation and allocation could
also be classification) (1½)

The bank accounts might be offered as encumbered or presented as guarantee

(Rights and obligations) (1½)

There is a risk that the Reserve bank regulations regarding the foreign account
is not adhered to, leading to funds not being accessible. (Rights and obligations)
(1½)
mark allocation: 1½ mark per aspect, unless indicated otherwise available 22½
maximum 9

PART 4 (9 marks)

SUBSTANTIVE AUDIT APPROACH AND CIRCUMSTANCES AND FACTORS

WHICH MAY HAVE CONTRIBUTED TO RUOK’S DECISION TO FOLLOW A
SUBSTANTIVE AUDIT APPROACH

a) A substantive approach
A substantive approach means that the auditor has decided not to rely on the
entity’s internal controls. (1)
Therefore, when following a substantive audit approach, the auditor has decided
to audit the related account in the annual financial statements solely by means
of substantive procedures. (1)
Consequently, the required audit assurance is obtained through the
performance of substantive analytical procedures and tests of details. (2)
The auditor has to however, be satisfied that performing only substantive
procedures would be effective in reducing audit risk to an acceptable level. (1)

b) The circumstances and factors that may have contributed to RUOK’s decision
to follow a substantive audit approach
The auditor might decide to follow a substantive approach and not to obtain any
assurance from testing controls because of one of the following factors:
The controls in place do not relate to the relevant assertions. (1)
The controls in place were assessed as ineffective. (1)
Testing the controls is ineffective, in other words the auditor may have
determined that performing only substantive procedures would be more
effective and more efficient (time and cost) than performing tests of
controls as the cash transactions has decreased materially. (1)
The auditor may have identified a significant risk relating to all of the
assertions underlying cash and cash equivalents, in which case the auditor
has to perform substantive procedures and more specifically tests of
details. (1)
There is a smaller number of transactions. (1)

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Brick Builders’ cash balances will be audited at year end through bank
confirmations. (1)
The foreign exchange transactions should be audited through the use of
detail substantive procedures. (1)

c) Conclusion
I do not agree with this approach, because there seem to be effective controls
that the auditor will be able to rely on during the process (2)
A combined approach would be more effective. (1)
The different elements of the cash and cash equivalents will also be addressed
differently, for example petty cash is very small as well as the cash floats at the
shops and will not be tested in detail. (1)
The detail testing of controls of the bank transactions will be included and
addressed during the evaluation of the different business cycles, i.e. receipts
from sales or payment of expenses. (1)
More focus will be placed on the bank accounts and the balance at year end,
which will be verified by substantive procedures such as the bank confirmation
letters. (1)

mark allocation: 1 mark per aspect, unless indicated otherwise available 18

maximum 9

PART 5 (11 marks)

APPLICATION CONTROLS TO BE INCLUDED IN THE BRICK BUILDERS FAIR

ENTRY SYSTEM

The system should be user friendly with appropriate screen layouts, prompts
and error messages to assist in entering all the information. (1)

The system should require the minimum keying of information to reduce

possible input errors as far as possible for example requiring to enter the number
of adults, children and the ages of the children. (1)

The following input validation tests should be applied on the quantity fields:
Sign test, only positive numbers may be entered (1)
Alpha-numeric test, only numbers should be entered. (1)
Field presence test for the number of adults field to ensure all children are
accompanied by an adult. (General mention of field presence test/
mandatory fields, the mark is only awarded once) (1)
Field validation check (dependency check) on the number of children field,
as this field cannot contain a value, if the number of adults’ field is empty.
(1)
If the children field is selected, then another requirement should be added, such
as a dropdown menu with three options, under 3, between 3 and 12 and then
over 12. (1)

Grey shading of fields until certain criteria is met, for example greying out
children until adults is selected. (1)

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A reasonableness test could be performed on the number of tickets selected,

for example 50 tickets will not be accepted. (1)

The system should automatically calculate the amount due by the visitor(s) for
each transaction based on values entered for adults and children. (1)

The system should request the cashier to enter the amount received from the
visitors. (There could also be designated amount buttons to press, such as R200
or R100) (1)

If the amount is entered by the cashier, the system should perform the following
input validation tests on the amount field:
Field presence tests, so that an amount must be entered (only if students
did not address the designated buttons). (1)
Alpha-numeric test as only numbers should be entered. (1)
Sign test as all amounts should be positive. (1)

The correct amount of change due to the visitor should also be calculated and
displayed on the screen in view of the customer. (1)

The entrance ticket transaction file should be updated when the transaction is
finalised. (1)
Logs should be kept of all the transactions. (1)

mark allocation: 1 mark per aspect, unless indicated otherwise available 14

maximum 11

PART 6 (10 marks)

TEST OF CONTROLS ON THE SALES PROCESS AT THE BRICK BUILDERS FAIR

Observe the setup of the temporary shop for example the entry and exit points
to the shop and that the pay point is situated at the exit to ensure that there is
only one entry and exit point and the pay point is situated at the exit. (1½)

Enter a product code on the POS system and observe that the price of the
product automatically appears on the system to ensure that the selling price is
automatically recalled from the master file and displayed on the POS. (1½)

Compare the selling price that appears on the POS system with the selling price
on the masterfile for the specific product to ensure that the selling price that
appears on the POS agrees with the selling price on the Masterfile. (1½)

Try to change/ request the cashier to try and change the selling price displayed
on the POS system to ensure that no adjustments can be done to the selling
price on the POS system. (1½)

Observe the POS screen to ensure that the screen is positioned so that the
customer and cashier can view all details. (1½)

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Re-perform the reconciliation between the printed sales receipts and cash and
debit/credit card slips to ensure that it was done correctly and agrees. (1½)

Inspect the sales summary for the signature of the cashier to ensure that the
reconciliation is done and the sales receipts agree to the sales summary. (1½)

Inspect the daily reconciliation for the signature of the manager to ensure that
the manager reviews the daily reconciliation. (1½)

Inspect a sample of reconciliations for the dates of the recons to ensure that it
was performed daily for the duration of the fair. (1½)

Enquire from manager as to the processes followed for recording and reviewing
of transactions/ Process if there is reconciling items identified. (1½)
mark allocation: 1 mark per aspect, unless indicated otherwise available 15
maximum 9
Communication skills: Clarity of expression 1

(Communication mark – properly formulated procedures and all should include “to
ensure”)

PART 7 (15 marks)

SUBSTANTIVE PROCEDURES ON RECORDING OF THE CONSIGNMENT
INVENTORY AT THE BRICK BUILDERS FAIR
Recalculate the reconciliation obtained from Noah to ensure that it is accurate.
(1½)

Scrutinise the reconciliation and the inventory lists for any unusual amounts, such
as negative amounts on the inventory lists. (1½)

Enquire from management as to the process followed to assign the other costs to
the inventory and also what they did then differences were identified. (1½)

Obtain the agreement between Brick Builders and the supplier and inspect it for
the following terms and conditions:
o Inventory for the fair will be invoiced in SA Rands. (1½)
o All related costs to inventory is included in the SA Rands tariff to ensure that
no additional costs should be included. (1½)
o The inventory will be delivered on consignment for the fair to ensure that the
ownership is not transferred. (1½)
o That Brick Builders have the option to keep the inventory or to return the
inventory after the fair. (1½)
o That Brick Builders are liable for any stock losses. (1½)

For the total amount from the supplier (Cost per unit will be calculated based on the
cost from the supplier and also other costs incurred)
Obtain the original Supplier Consignment report and recalculate the total value of
the report as well as the total value of the specific deliveries by multiplying the

10

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quantities with the price, to ensure it was done correctly (Cast and cross cast).
(1½)

Agree the amount per the Supplier Consignment report to the amount included in
the reconciliation. (1½)

Inspect the original supplier invoice that it is denominated in SA Rand and agree
the amount per unit to the amounts used on the report. (1½)

Inspect the supporting documentation for the other costs incurred and add it all
together. (1½)
o Divide the amount calculated to determine the cost to be assigned to each
unit and agree that amount to amount used in the report. (1½)

Recalculate the unit price for units by adding the supplier cost and the other cost.
(1½)

For inventory sold at the fair

Accumulate the daily sales of the fair from the sales journal (1½)

Recalculate the cost of sales using the 20% gross profit percentage and agree the
amount to the amount on the reconciliation. (1½)

For List A and B

Select a sample of items from both lists and agree the prices per unit to the Supplier
Consignment report prices used. (1½)
o And agree the quantities on the lists to the respective count sheets. (1½)

Recalculate the price x quantities and also the total for the list. (Cast and cross
cast) (1½)

Agree the total amount of List A and List B to the amounts on the reconciliation for
inventory bought and inventory returned. (Will also be awarded if only 1 list is
mentioned, but only once.) (1½)

Inspect the inventory records at year end to determine that the inventory on list A
is included in the records and that inventory on list B is excluded. (1½)

Inspect the adjusting journal for the write off of the inventory that could not be
accounted for to ensure that it is correctly debited to inventory write-off/ cost of
sales and credited to the creditor. (1½)
mark allocation: 1½ marks per aspect, unless indicated otherwise available 25½
maximum 14
Communication skills: Clarity of expression 1

11

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PART 8 (7 marks)

AUDIT PROCEDURES REQUIRED TO BE PERFORMED, IN ORDER TO

DETERMINE WHETHER RUOK COULD RELY ON THE WORK OF INTERNAL
AUDIT

Coordination of work to be performed

Discuss the planned use of the specific work of the internal audit function that
RUOK intends to rely on, with the internal audit function to coordinate the
activities. (1½)

Enquire from the internal audit function on whether they understand the scope
of the work to be performed and what items and shops should be focussed on.
(1½)
Evaluate the appropriateness of work previously performed
Read (review) the other report(s) and documents of the internal audit function
to determine the overall efficiency and reliability of the work performed. (1½)

Evaluate the appropriateness of the work to be relied upon

Inspect the working papers for the specific work performed and determine
whether:
The work had been properly planned, performed, supervised, reviewed
and documented. (1½)
The work has been conducted in a consistent and disciplined
manner. (1½)
Sufficient appropriate evidence had been obtained to enable reasonable
conclusions to be drawn. (1½)
Conclusions reached are appropriate in the circumstances and consistent
with the results of the work performed. (1½)
Enquire from the internal audit function on the procedures followed when
unusual items or differences were identified/ Problems were
incurred. (1½)
Evaluate whether the external auditor’s conclusions regarding the internal audit
function, overall, and in relation to using its work, remains appropriate. (1½)

Organisational status

Inspect the minutes of the audit committee meetings to ensure that the internal
audit reports to them. (1½)
Inspect the qualifications and experience of the internal auditors to ensure that
they are qualified to perform such procedures. (1½)
Enquire from those charged with governance as to the overall organisational
status of the internal audit function, such as regard in the organisation, whether
they have a chief audit executive, whether they are seen as an independent
unit. (1½)
mark allocation: 1½ mark per aspect, unless indicated otherwise available 18
maximum 7
Communication skills: proper formulation of a procedure 1

12

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PART 9.1 (15 marks)

SCHEDULE OF UNADJUSTED DIFFERENCES
# Description Assets Liabilities Equity / retained Factual/
earnings Judgmental/
Projected
Dr Cr Dr Cr Dr Cr
1 Loss on sale 878 057 Factual (1)
of asset (½) (½)
Sundry 878 057
debtors (½) (½)
2.1 Cash losses 12 000 Projected /
(fraud) (½) (½) judgmental (1)
Stationery 12 000
(½) (½)
2.2 Creditors 75 000 Factual (1)
(½) (½)
Inventory 75 000
(½) (½)
Total 953 057 75 000 0 890 057 12 000 (1)
(10 marks)

Matter 1:
This is an adjusting event, as the matter already existed at year end and now
additional information has become available. (1)
Matter 1 is quantitatively material as the amount of R878 057 exceeds the
materiality figure of R480 000. (1)
The auditors should request management to adjust the financial statements
with the R878 057. (1)
Matter 2:
Misstatement 2.1 (½) and 2.2 (½) are not quantitatively material as they are
below the materiality figure. (1)
However misstatement 2.1 is qualitatively material as it relates to fraud. (1)
The auditors should request from management to adjust the financial
statements with at least matter 2.1. (1)
Matter 3:
This is a non-adjusting event that occurred subsequent to the reporting period.
(1)
Matter 3 is quantitatively material as it exceeds the materiality figure. (1)
It is also qualitatively material, as the non-disclosure affect the judgement of the
users of the financial statements. (1)
It would not be included in the schedule of unadjusted differences as it occurred
subsequent to year end. (1)
The auditors should ensure that management has disclosed the matter properly
in the financial statements. (1)
mark allocation: 1 mark per aspect, unless indicated otherwise available 20
maximum 15

13

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PART 9.2 (6 marks)

EFFECT ON AUDIT OPINION

Matter 1:

If the amount is not adjusted in the financial statements there is a material

uncorrected misstatement in the financial statements. (Classification and
considerations of materiality has already been discussed – factual
misstatement and it is material) (1)

The matter is material, but not pervasive (½), because it is isolated to specific
items on the financial statements and it does not form a substantial part of the
financial statements (½). (1)

Therefore a qualified opinion will be expressed, which contains the wording

“except for”. (1)

Matter 3:

The auditor has not issued his audit report yet and is in a position to modify the
audit opinion. (1)

This is a material factual uncorrected misstatement. (mark will only be awarded

once, either here or in 9.1) (1)

As the failure to disclose the information is unlikely to be fundamental to the

users’ understanding of the financial statements (i.e. not affecting the going
concern) (½), its effect is not pervasive (½). (1)

Therefore a qualified “except for” opinion should be expressed. (1)

mark allocation: 1 mark per aspect, unless indicated otherwise available 6

maximum 5
Communication skills: Logical argument 1

14

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