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Cliquez pour modifier le style du titre,Cliquez pour modifier les styles du texte du masque,Deuxime niveau,Troisime niveau,Quatrime niveau,Cinquime niveau,*,*,Cliquez pour modifier le style du titre,Cliquez pour modifier les styles du texte du masque,Deuxime niveau,Troisime niveau,Quatrime niveau,Cinquime niveau,*,*,Light group furniture Co.,LTD(2009),Team,members:weiliujun,zhoulei,dongyi,zhangxiaoli,luyanyan,gengxin,The risk of material misstatement on level of financial statement,the faith problem of the management,the weak control environment,The risk of material misstatement on level of assertion,Transfer huge losses or fabricate complex transactions by related party transactions,The high share of significant amount of individual accounts receivable,Accounts receivable hangs for so long period,Transfer huge losses or fabricate complex transactions by related party transactions,ten thousand RMB per unit,Prime operating revenue concerned with industry,industry/product,operating revenue,percentage,（,%,）,operating cost,gross margin(%),operating revenue compared with last year(%),operating cost compared with last year(%),gross margin compared with last year(%),Wooden furniture manufacturing,6527.94,58.64,5312.3,18.62%,-34.01%,-36.31%,2.94%,including:related party,3834.31,58.64,3080.33,19.66%,-45.92%,-40.85%,-6.90%,Prime operating revenue concerned with product,Wooden furniture manufacturing,6527.94,58.64,5312.3,18.62%,-34.01%,-36.31%,2.94%,including:related party,3834.31,58.64,3080.33,19.66%,-45.92%,-40.85%,-6.90%,The high share of significant amount of individual accounts receivable,classified accounts receivable,classifications,book balance,bad-debt provisions,amount,percentage,amount,percentage,significant amount of AR,135,963,986.46,68.72,89,437,110.32,69.32,nonsignificant amount but the combination of AR combined by risk features with a high risk,42,903,619.24,21.68,23,640,353.51,18.32,other nonsignificant amount of AR,18,991,423.43,9.60,15,935,254.82,12.36,total,197,859,029.13,100.00,129,012,718.65,100.00,Aging analysis,aged(year),ending balance in 2009,amount,percentage,less than 1,3,990,546.79,6.38,1-2,23,374,906.33,37.42,2-3,1,224,122.44,1.96,3-5,20,953,863.31,33.54,more than 5,12,930,683.67,20.7,total,62,474,122.54,100,Accounts receivable hangs for so long period,entity,relationship,amount,aged(year),percentage,光明集团电子商务有限公司,related party,135,963,986.46,1-5,68.72,北京光明兴佳商贸有限公司,related party,12,881,344.88,1-2,6.51,光明集团北京家具有限公司,related party,10,464,999.60,more than 5,5.29,光明集团徐州销区,related party,8,614,142.20,1-2,4.35,光明集团天津公司,related party,4,193,326.55,less than 1,2.12,total,172,117,799.69,86.99,Somemeasuresagainstrisk of material misstatements on financial statements level:,To,thead,hocgroupstressedintheprocessofcollectingandevaluatingauditevidencetomaintainprofessionalskepticism,Assigningmoreexperiencedorauditstaffwithspecialskills,ortheuseofexperts,Provideincreasedsteeringandbroadeningthescopeofauditprocedures.,For example,expand the sample size,or with more detailed data analysis program.,Foridentifiedsignificantmisstatementsriskresponses,Understandingandreasonableassessmentofenterprisestrategic risk.,Reasonableassessmentofenterpriserisksignificantmisstatements.,Developedspecificauditprocedures,includingtheGeneralauditandfurtheraudit procedures.,The End,
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