(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.
(12 marks)
第1题:
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated in
the financial statements of Savage for the year ended 31 October 2005. (4 marks)
第2题:
(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and
losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
第3题:
(b) Explain Kohlberg’s three levels of moral development and identify the levels of moral development
demonstrated by the contributions of Gary Howells, Vanda Monroe and Martin Chan. (12 marks)
第4题:
(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the
QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
第5题:
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative
non-financial performance measures that could be used to assess the ‘quality of service’ provided by the
Dental Health Partnership. (3 marks)
第6题:
(b) Using the information provided, state the financial statement risks arising and justify an appropriate audit
approach for Indigo Co for the year ending 31 December 2005. (14 marks)
第7题:
(b) Explain the matters that should be considered when planning the nature and scope of the examination of
Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
第8题:
(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)
第9题:
(b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and
(4 marks)
第10题:
Risk management allows the project manager and the project team not to(71). A.eliminate most risks during the planning phase of the project B.identify project risks C.identify impacts of various risks D.plan suitable responses
第11题:
第12题:
providing a partner with information regarding customer acceptance of a new solution
providing information regarding current network infrastructure readiness
using stakeholder interviews to identify stakeholders and decision-makers high-level solutionrequirements timelines and the scope of an opportunity
adjusting a solution to account for a customer’s physical site characteristics
第13题:
(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of
Ambush for the year ended 30 November 2005. (4 marks)
第14题:
(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance
with International Financial Reporting Standards. (35 marks)
第15题:
(b) Distinguish between strategic and operational risks, and explain why the secrecy option would be a source
of strategic risk. (10 marks)
第16题:
(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system
and explain how you would attempt to assess them. (4 marks)
第17题:
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as
a holding company and identify any planning actions that can be taken to defer or minimise these tax
costs. (4 marks)
You should assume that the corporation tax rates for the financial year 2005 and the income tax rates
and allowances for the tax year 2005/06 apply throughout this question.
第18题:
4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to
establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an
audit of financial statements.
Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention
during the conduct of an audit. (5 marks)
第19题:
(b) Explain the principal audit procedures to be performed during the final audit in respect of the estimated
warranty provision in the balance sheet of Island Co as at 30 November 2007. (5 marks)
第20题:
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment
properties. (6 marks)
第21题:
(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations
discussed in the press cutting. (6 marks)
第22题:
Risk management allows the project manager and the project team not to (71).
A.eliminate most risks during the planning phase of the project
B.identify project risks
C.identify impacts of various risks
D.plan suitable responses
第23题:
Choose the most accurate statement regarding the account qualification and planning service component in the prepare phase.()