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(Solved) A Computerized Audit Practice Case Description of the Practice Case This case has two learning objectives. First, it provides the student an...


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A Computerized Audit Practice Case
Description of the Practice Case
This case has two learning objectives. First, it provides the student an opportunity to apply auditing concepts to a "real-life" audit client. The client, Biltrite
Bicycles, Inc., operates within a unique business climate and internal control
environment, and the student must assess inherent risk and control risk accordingly. The case contains modules involving sampling applications, risk assessment, audit documentation, analysis 9f design of controls, tests of details, audit
adjustments, and an audit report upon completion of the 2009 engagement.
Second, the case enables the student to use the computer as an audit-assist device. The student may use the computer in the Biltrite case to both automate
the fieldwork and assist in decision-making.
The case consists of modules. At the end of each module is a set of requirements. The student will need an PC and an Excel or Excel-compatible spreadsheet program, and the student should download the data files from the
website www.rittenberg.swleaming.com under the tab "Student Resources."
The modules parallel the phases of a financial statement audit. Many of
the modules require both qualitative and quantitative analyses. Based on narrative material and on partially completed audit documentation, the student will
be asked to complete the documentation, arrive at audit conclusions, and/ or
answer questions relating to specific auditing standards and interpretations. The
following modules make up the Biltrite case:
Module
Module
Module
Module
Module I:
II:
III:
IV:
V: Module
Module
Module
Module
Module
Module
Module
Module
Module
Module VI:
VII:
VIII:
IX:
X:
XI:
XII:
XIII:
XIV:
XV: Assessment of inherent risk
Assessment of control risk
Control testing the sales processing subset of the revenue cycle
PPS sampling-e-tactory equipment additions
Accounts receivable aging analysis and adequacy of allowance
for doubtful accounts
Sales and purchases cutoff tests
Search for unrecorded liabilities
Dallas Dollar Bank-bank reconciliation
Analysis of inter-bank transfers
Analysis of marketable securities
Plant asset additions and disposals
Estimated liability for product warranty
Mortgage note payable and note payable to Bank Two
Working trial balance
Audit report We recommend that the modules be completed in the following order:
Module I:
Module II:
Module III, IV, and V:
Modules VI and VII:
Modules VIII, IX, and X:
Module XI: Following Chapter
Following Chapter
Following Chapter
Following Chapter
Following Chapter
Following Chapter 4
6
1 O*
11
12
13 *Module JV may be completed after either Chapter 10 or Chapter 14. Check with yourinstructor. 186 Go to www .cengage.com/accounting/rittenberg for the Ford and Toyota
materials. Source and
Reference Question Ford 10-K 1a. Describe the primary risks facing Ford. Toyota 20-F 1b. Describe the primary risks facing Toyota. ' 1c. Compare the risks of Ford and Toyota.
1d. Why would auditors want to know about their clients' businessrelated risks?
Ford Def 14A, Toyota 20-F 2a. What are related-party transactions?
2b. Why do related-party transactions pose a risk to audit firms?
2c. Read about the related parties at Ford and Toyota. Does one
firm have more related-party transactions than the other? If so,
what might be the rationale? Are there any situations that cause
you particular concern? Explain your concern. 185 188 Chapter 4 Audit Risk, Business Risk, and Audit Planning (see Exhibit BR.1). However, Biltrite has experienced significant growth in
sales and profitability for the current year.
In an attempt to combat the strong competition from foreign bicycle
producers, managers at Biltrite, particularly those responsible for marketing and
controlling production costs, have been given demanding performance targets
in recent years. While the financial rewards for meeting or exceeding these
targets are great, the targets are deemed very challenging. In response, many
marketing and production-control managers have left the firm for opportunities elsewhere, leaving Biltrite relatively understaffed in some areas. In
addition, many recent hires to the management team have not been provided
with sufficient descriptions of or training for the tasks, knowledge, and skills
needed to succeed.
Audit Engagement Your firm, Denise Vaughan & Co., Certified Public
Accountants, has audited Biltrite since its incorporation in 1970. 'Denise Vaughan
is presently the partner in charge of the engagement and Carolyn Volmar is the
audit manager. The audit team consists of Richard Derick, senior auditor in
charge of the Biltrite audit; Cheryl Lucas, assistant auditor, in her third year with
the firm and her third year on the Biltrite audit; Shelly Ross, assistant auditor in
her second year with the firm and her second year on the Biltrite audit; and a student (you), assistant auditor, newly hired. Biltrite will be your first audit.
Derick has been in charge of the Biltrite audit fieldwork for the past two
years. Prior to that time he had been a part of the Biltrite audit team as an
assistant. He is very familiar with the client's operations and internal controls
and works well with Biltrite personnel. Richard Derick and his audit team
were present at Biltrite's year-end physical inventory.
Biltrite Personnel In 2000, Trevor Lawton assumed control of Biltrite after
the retirement of his father, the founder of the company. The Lawton family
presently owns 25 percent of the outstanding Biltrite common stock; the remaining 75 percent is held by nonfamily members. Biltrite is not subject to
SEC regulation. Lawton managed conservatively when first becoming CEO
and president of Biltrite. In recent years he has become increasingly aggressive,
believing that strategic changes must be bold, frequent, and swift in order to
prevail in the highly competitive bicycle industry. He has worked to make his
management perspective the basis of Biltrite's corporate culture. Lawton believes that success can be attained via aggressive marketing and containment of
production costs. As a result of devoting most of his attention to sales and production, he is relatively detached from financial reporting matters. Lawton
generally views the accounting function as a necessary evil conducted by
"bean counters" that don't seem to understand the need for Biltrite's financial
statements to "look good." Consistent with these views, the accounting group
has received modest allocations of resources in recent years, and operates with
a relatively small, but seemingly competent and trustworthy staff.
Reflecting Lawton's preference for centralized management, Lawton and
the vice presidents of production and marketing determine Biltmore's
objectives and strategic plan with little input from other managers. Once
determined, the objectives and strategic plan are not widely disseminated to
employees, but are presented for feedback and approval at board of directors'
meetings. Privately, some managers and board members believe the financial
objectives to be overly optimistic and unlikely to be attained. In addition,
many middle- and lower-level managers feel the supporting budgets lack the
necessary resources to meet financial objectives.
For the past couple of years, Lawton has been unable to devote the time he
would like to identifying and managing an increasing array of risks. To address
this problem, Lawton has begun forming a small enterprise risk management A Computerized Audit Practice Case Modules IV, XII and XIII: Following Chapter 14*
Module XIV:
Following Chapter 15
Module XV:
Following Chapter 16
For purposes of this case, the income tax effects of audit adjustments have been
ignored.
Description of the Company
Operations Biltrite was incorporated in 1970 to manufacture ten-speed
touring bikes. An exercise bike was added to the product line in 1980, and
mountain bikes were added in 1987.
Currently, the company makes the following products:
Grand Prix:
Phoenix:
Pike's Peak:
Himalaya:
Waistliner: Ten-speed touring bike
Deluxe eighteen-speed racing bike
Twelve-speed mountain bike
Eighteen-speed deluxe mountain bike
Stationary exercise bike All of these products are manufactured in one plant, which is located in
eastern Texas. Derailleurs (front and rear) comprise a major portion of the parts
inventory. Other purchased parts consist of tires, handle grips, pedals, wheels,
and spokes. Materials and supplies consist primarily of paint and steel. Biltrite
manufactures the frames and handlebars, and assembles and paints the bikes.
The factory, which employs 2,000 workers, was built in 1970, was_
refurbished and updated five years ago, and it is now quite automated.
Increased automation enabled Biltrite to decrease its factory workers from
3,000 workers ten years ago to 2,000 workers just two years ago. The
vice president of production observed that automation enabled Biltrite to
significantly increase production-worker productivity. The marketing vice
president agrees and predicts revenue and profit growth for at least the next
two to three years. In addition to the 2,000 production workers, the company
employs 200 salaried administrative employees, including the corporate
management staff, warehouse superintendents, and regional sales managers.
In addition, the regional units employ 100 warehouse personnel and 120
salespersons. Hourly employees, consisting of the production workers and
warehouse personnel, are paid weekly; salaried employees are paid biweekly.
Salespersons receive a salary plus 5 percent commission, based on gross sales.
Biltrite's administrative offices are located in another building in the same
complex. The company has ten regional distribution locations in various parts
of the United States; each location consists of a warehouse headed by a
warehouse superintendent and a sales office directed by a regional sales
manager. Products are shipped to the warehouses upon completion, and from
the warehouses they are shipped to licensed dealers in the respective regions.
The dealer network consists of approximately 1,500 outlets located throughout
the United States and Canada.
All products carry a full one-year warranty covering parts and labor. The
company is known=for the quality of its products and for its strong service
support. As of the end of 2009, the company had a total of 60 customer accounts
ranging in amounts from $2,200 to approximately $1,350,000. The cumulative
accounts receivable at year-end December 31, 2009, was $12 million.
Biltrite experienced steady growth in sales and profitability of all product
lines from the date of incorporation until about four years ago. From about
four years ago until the current year, competition from international
manufacturers has had a significant impact on Biltrite's revenue and net profit *Module IV may be completed after either Chapter 10 or Chapter 14. Check with your instructor. 187 190 Chapter 4 Audit Risk, Business Risk, and Audit Planning team comprised of managers with finance, marketing, and production
expertise. The team would manage risks from both internal and external
sources, and report directly to Lawton. Because of heavy demands on his time,
Lawton has not been able to finalize formation of the risk management team.
Currently, the mechanisms in place for identifying, analyzing, and acting on
risk matters are rather unstructured and vary in quality from department to
department .. For example, risk management in production and procurement is
known to be rather weak, while the corporate controller is thought to be doing
quality risk management regarding financial reporting and information systems
matters.
Gerald Groth, the corporate controller of Biltrite, has been with the
company since receiving his MBA ten years ago. Groth is also a CPA and was a
staff accountant with Denise Vaughan & Co. for five years just prior to joining
Biltrite. Other Biltrite personnel include:
Elmer Fennig, vice president, production;
Charles Gibson, vice president, marketing;
Marlene McAfee, treasurer;
Laura Schroeder, director of human resources;
John Mesarvey, chief accountant;
Glenn Florence, director of internal auditing; and
Malissa Rust, director of Computer Based information Systems (CBIS). Mesarvey, Florence, and Rust report to Groth. Emil Ransbottom, the
director of purchasing, as well as the plant manager and the factory supervisors,
report to Fennig. Three personnel officers report to the director of human
resources. Biltrite has three product managers-one for touring bikes, one for
mountain bikes, and one for stationary bikes. The sales staff report to the
product managers and the product managers report to Gibson. Under
Mesarvey, the chief accountant, are Harriet Smith, transaction processing;.
Oliver Perna, cost accounting; and Janice Hollins, financial statements.
The reporting relationships at Biltrite have changed little since the mid1970s even though Biltrite has experienced considerable growth in production
volume and the warehouse distribution network, as well as a major
transformation of its information system. However, over time responsibilities
and authority for decision-making have become more centralized.
Board of Directors and Audit Committee Lawton is the chairman of the
board of directors. Also on the board are two of Lawton's siblings, neither of
whom is engaged in day-to-day management of Biltrite. The rest of the board
is comprised of Biltrite's treasurer and vice presidents of production and marketing, as well as a number of external members that were longtime business
associates of Lawton's father. The external members of the board have considerable financial expertise in their respective industries (insurance, road construction, banking, health care, and software). The board meets quarterly
(March, June, September, and December). At the December meeting, Biltrite's
top managers present the board with the budget for the upcoming year and
analyses of budget variances for the current year through November. Board
members receive the budget and variance analyses approximately two weeks
prior to the meeting. Given their limited financial expertise in the bicycle industry, Board members question or challenge the upcoming budget on few
matters and seldom have probing questions regarding budget variances.
The audit committee (one of three committees along with the compensation and nomination committees) is made up exclusively of external members.
At the June and December board meetings, the audit committee holds a
joint meeting with the external audit partner, director of internal audit, Exhibit.BR
2009* 2008 2007 2006 2005 2004 2003 2002 2001 2000 $335,000
227,800 $280,000
215,600 $272,000 $274,500
211,365 $266,800
205,436 $269,300
188,510 $268,700
188,090 $265,570
185,899 $263,440
184,408 $262,890
184,023 107,200
45,770 64,400 62,560 63,135 61,364 78,867 42,000 40,680 80,610
40,100 79,032 41,400 80,790
39,997 79,671 42,330 38,965 38,670 _lL.700 61,430
15,668 22,070
8,960 21,160
8,700 21,135
8,240 20,684
8,150 40,793
7,890 40,510
7,940 40,706
7,760 40,362
7,240 41,167
__7_,123 Income Taxes 45,762
13,729 13,110
4,542 12,460
4,150 12,895
3,869 12,534
3,760 32,903
9,871 32,570
9,771 32,946
9,884 33,122
9,937 ~213 Net Income before 32,033 8,568 8,310 9,026 8,774 23,032 22,799 23,062 23,185 23,831 0 1,235 0 (2,650) 0 0 (1,540) 0 3,400 8,774 $ 23,032 $ 21,259 $ 23,062 $ 26,585 Sales
Cost of Goods Sold
Gross Profit
Operating Expenses
Operating Income
Other Expenses (net) 209,440 Net Income before Taxes
and Extraordinary Item 34,044 Extraordinary Item
Extraordinary Gain
(Loss)-Net of Tax
Net Income *Unaudited . .... 0)
(0 $ 32,033 $ 9,803 $ 8,310 $ 6,376 $ - 0 $ 23,831 192 Chapter 4 Audit Risk, Business Risk, and Audit Planning Debit
Account Number Derailleurs Inventory
Purchased Parts Inventory
Goods in Process-Grand Prix Touring Bike
Goods in Process-Phoenix Touring Bike
Goods in Process-Pike's Peak Mountain Bike
Goods in Process-Himalaya Mountain Bike
Goods in Process-Waistliner Stationary Bike
Finished Goods-Grand Prix Touring Bike
Finished Goods-Phoenix Touring Bike
Finished Goods-Pike's Peak Mountain Bike
Finished Goods-Himalaya Mountain Bike
Finished Goods-Waistliner Stationary Bike
Indirect Materials
Repair Parts Inventory
Prepaid Insurance
Deferred Taxes-Warranty
Land
Factory Building
Accumulated Depreciation-Building
Warehouses and Sales Offices
Accumulated Depreciation-Warehouses and Sales Offices
Factory Equipment
Accumulated Depreciation-Factory Equipment
Office Building
Accumulated Depreciation-Office Building
Office Fixtures and Equipment
Accumulated Depreciation-Office Fixtures and Equipment
Autos and Trucks
Accumulated Depreciation-Autos and Trucks
Patents
Copyrights
Deposits
Cost of Goods Sold-Grand Prix Touring Bike
Cost of Goods Sold-Phoenix Touring Bike
Cost of Goods Sold-Pike's Peak Mountain Bike
Cost of Goods Sold-Himalaya Mountain Bike
Cost of Goods Sold-Waistliner Stationary Bike
Direct Labor
Direct Labor Applied
Indirect Labor
Depreciation-Factory Building
Depreciation-Factory Equipment
Real Estate Taxes
Personal Property Taxes
Manufacturing Supplies
FICA Tax Expense
State Unemployment Tax Expense
Federal Unemployment Tax Expense
Workers' Compensation Premiums
Health Insurance Premiums-Factory 1320
1330
1350
1351
1352
1361
1365
1371
1372
1373
1376
1379
1385
1390
1410
1440
1510
1520
1525
1527
1529
1530
1535
1540
1545
1550
1555
1560
1565
1610
1620
1710
5100
5200
5300
5400
5500
6100
6200
7201
7205
7206
7210
7211
7220
7230
7231
7232
7233
7234 Credit (in thousands of dollars) 5,500
15,100
800
700
1,500
1,200
300
1,616
2,300
5,800
4,600
1,200
800
2,600
600
400
4,000
50,000
14,140
200,000
105,000
360,000
144,660
20,000
8,000
10,000
6,150
1,000
620
4,000
2,000
340
34,448
32,903
89,584
22,075
48,790
35,600
35,600
5,500
2,000
42,060
4,400
1,600
15,042
3,980
1,120
880
550
2,860 A Com puterized Audit Practice Case 191 and controller to be briefed on audit findings and approve the scope of planned
audit activities. In addition, significant changes in internal control over financial
reporting are presented and explained. The audit committee, in joint consultation with the compensation committee, approves the recommendations of the
controller regarding the annual appointment of the external auditor, and the
compensation and retention of the director of internal audit.
Accounting and Information Systems Transaction processing is divided
into the following sections: General ledger, accounts receivable, accounts
payable, and payroll. The managers of these sections report to Smith. Three
staff auditors report to the director of internal auditing. Harold Cannon, information technology manager, and Nancy Kading, management information
systems manager, report to the CBIS director. Cannon's department is divided
into four sections: data entry, data processing, control, and systems analysis and
programming. Karling's department is divided into three sections: statistical
analysis, budget coordination, and report generation. Reporting to the treasurer are Lawrence White, credit manager; Paula Penelee, portfolio manager;
and Mark Wilkins, cashier.
Biltrite closes its general ledger on a calendar-year basis. Unaudited financial
statements are prepared quarterly and are reviewed by Denise Vaughan & Co.
The accounting information system, including the general ledger, inventories,
receivables, payables, and plant assets, was initially computerized in 1982, and it
was upgraded to a real-time system about three years ago. After extensive
"debugging," the real-time system seems to be functioning smoothly.
The company has provided the auditors with a year-end adjusted trial
balance and a complete set of financial statements, together with supporting
schedules (see Exhibits BR.2-BR.6).
Biltrite's internal audit staff of three members plus the director is viewed by
our external audit firm as competent. The internal audit group conducts
evaluations of important processes (e.g., sales, purchases, payroll) on a recurring
basis, usually once every ten to fourteen months. In addition, the group works
on special projects as warranted. Any weaknesses in accounting and
information systems are reported immediately to Groth and the responsible
function manager. The director of internal audit reports directly to Groth and
also makes periodic presentations of recommendations and findmgs to Lawton
and the audit committee. Debit
Account Number Bank Two Demand Deposit
Dallas Dollar Bank Demand Deposit
Dallas Dollar Bank Payroll Account
Petty Cash
Investments in Marketable Securities
All for Decline in Market Value of Securities
Accounts Receivable-Trade
Notes Receivable-Trade
Notes Receivable-Officers
Allowance for Doubtful Accounts
Raw Materials Inventory 1001
1002
1008
1012
1101
1102
1201
1202
1203
1250
1310 Credit (in thousands of dollars) $ 10,200 2,100
57
5
7,000
$ 2,800 11,920
80
0
220
6,200
(Continues) 194 Chapter 4 Audit Risk, Business Risk, and Audit Planning Credit
Debit
(in thousands of dollars) Account Number
Accrued Profit Sharing Payable
Federal Income Taxes Payable
State Income Taxes Payable
City Income Taxes Payable
Estimated Product Warranty Liability
Accrued Commissions Payable
Mortgage Note Payable (10%)
Deferred Tax Liability-Depreciation
12% Note Payable to Bank Two
10% Preferred Stock
Common Stock
Additional Paid-in Capital
Treasury Stock
Retained Earnings
Dividends
Sales-Grand Prix Touring Bike
Sales-Phoenix Touring Bike
Sales-Pike's Peak Touring Bike
Sales-Himalaya Mountain Bike
Sales-Waistliner Stationary Bike
Interest Earned
Dividends Earned
Loss on Disposal of Investments 345
4,000
1,200
800
544
1,400
60,000
10,600
45,000
120,000
100,000
50,000 2055
2061
2062
2063
2070
2080
2110
2120
2130
3110
3120
3130
3140
3150
3160
4100
4200
4300
4400
4500
4901
4902
4903 8,153
29,574
15,000
50,659
47,360
132,892
34,299
69,790
115
105
198
$1,203,182 Year Ended
12/31/2008
Sales Revenue
Cost of Goods Sold:
Beginning inventories
Cost of goods manufactured (Schedule 1)
Cost of goods available for sale
Ending inventories Year Ended
12/31/2008
$ 280,000 $ 335,000
$ $1,203,182 $ 10,142
233,174
243,316
15,516 6,690
219,052
225,742
10,142 Cost of Goods Sold 227,800 215,600 Gross Profit on Sales
Operating Expenses (Schedule 2) 107,200
45,770 64,400
42,330 Operating Income
Financial Income and Expense:
Interest expense
Interest and dividends earned 61,430 22,070 12,890
(220) 9,682
(220) A Computerized Audit Practice Case 193 Debit
Account Number
Employee Pension Expense
Repairs and Maintenance Expense
Utilities Expense
Miscellaneous Factory Expense
Manufacturing Overhead Applied
Sales Commissions
Sales Salaries
Bad Debts Expense
Product Warranty
Advertising
Miscellaneous Selling Expense
Administrative Salaries
Research and Development Costs
Patent Amortization
FICA Tax Expense
State Unemployment Tax Expense
Federal Unemployment Tax Expense
Workers' Compensation Premiums
Health Insurance Premiums-Administrative
Employee Pension Expense
Employee Profit Sharing Expense
Depreciation-Office Building
Depreciation-Office Fixtures and Equipment
Depreciation-Autos and Trucks
Depreciation-Warehouses and Sales Offices
Accounting Fees
Legal Fees
Other Professional Services
Supplies Expense
Insurance Expense
Printing and Copying Expense
Postage Expense
Gain/Loss on Disposal of Plant Assets
Miscellaneous Administrative Expense
Interest Expense
Loss on Decline in Market Value of Securities
Federal Income Tax Expense
State Income Tax Expense
City Income Tax Expense
Notes Payable-Trade
Accounts Payable-Trade
Interest Payable
Sales Salaries Payable
Administrative Salaries Payable
Factory Wages Payable
FICA Payable
State Income Taxes Withheld
City Income Taxes Withheld
Unemployment and Workers' Compensation Premiums Payable 7235
7236
7241
7242
7250
8310
8320
8325
8330
8340
8350
9410
9420
9425
9431
9432
9433
9434
9435
9436
9437
9440
9445
9447
9449
9450
9451
9452
9460
9470
9480
9481
9485
9490
9701
9702
9990
9991
9992
2010
2020
2030
2041
2042
2043
2051
2052
2053
2054 Credit (in thousands of dollars) 3,810
1,222
16,100
2,200
103,324
16,500
1,200
500
1,139
3,311
420
7,550
1,050
700
856
224
120
100
500
100
345
800
1,875
320
10,000
320
430
20
200
450
235
285
4,000
220
12,890
2,800
10,329
1,923
1,477
3,660
10,200
3,400
30
870
1,290
310
150
50
25
(Continues) 196 Chapter 4 Audit Risk, Business Risk, and Audit Planning Year Ended Year Ended 12/31/2008 12/31/2008 SCHEDULE 2
OPERATING EXPENSES
(IN THOUSANDS OF DOLLARS) Selling Expenses:
Sales Commissions
Sales Salaries
Bad Debts Expense
Product Warranty
Advertising
Miscellaneous Selling $ Year Ended Year Ended 12/31/09* 12/31/2008 16,500
1,200 $ 500
1,139
3,311
420
$ General Expenses:
Administrative Salaries
Research and Development
Patent Amortization
Payroll Taxes and Fringe Benefits
Depreciation-Office Building
Depreciation-Office Fixtures and Equipment
Depreciation-Autos and Trucks
Depreciation-Warehouses
Accou...

 


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