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Enron Corporation and Andersen, Llp

Autor:   •  April 12, 2011  •  Study Guide  •  621 Words (3 Pages)  •  4,401 Views

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Sayang Manufacturing Sdn Bhd made up loans to many payees. The loans have issued for cash loans and issued directly to vendors for acquisition inventory or equipment.

The use of relatively short-term financing is necessary because all existing properties are pledged for mortgage. Nevertheless, there is still a serious cash mortgage.

Record-keeping procedures for loan payable are not good, considering the large number of loan transaction. There is no loans payable master file or independent verification of ending balance. However. The loans payable record are maintained by a secretary who does not have access to cash.

The audit has been done by the same audit firm for several year. In the current year, the following procedures were performed to verify loans payable.Sayang Manufacturing Sdn Bhd made up loans to many payees. The loans have issued for cash loans and issued directly to vendors for acquisition inventory or equipment.

The use of relatively short-term financing is necessary because all existing properties are pledged for mortgage. Nevertheless, there is still a serious cash mortgage.

Record-keeping procedures for loan payable are not good, considering the large number of loan transaction. There is no loans payable master file or independent verification of ending balance. However. The loans payable record are maintained by a secretary who does not have access to cash.

The audit has been done by the same audit firm for several year. In the current year, the following procedures were performed to verify loans payable.Sayang Manufacturing Sdn Bhd made up loans to many payees. The loans have issued for cash loans and issued directly to vendors for acquisition inventory or equipment.

The use of relatively short-term financing is necessary because all existing properties

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