(ii) analytical procedures, (6 marks)
might appropriately be used in the due diligence review of MCM.
第1题:
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
第2题:
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in deciding
which refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
第3题:
(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’
ordinary shares at their current value either:
(i) to his wife, Catherine; or
(ii) to his son, Barry.
Your answer should be supported by relevant calculations and clearly identify the availability and effect of
any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities
arising. (9 marks)
第4题:
(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are
due and identify any further issues relevant to Galileo relating to the payments. (3 marks)
第5题:
(b) Explain the matters you should consider before accepting an engagement to conduct a due diligence review
of MCM. (10 marks)
第6题:
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailed
substantive procedures. (7 marks)
第7题:
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.
(4 marks)
第8题:
(b) Describe the principal audit procedures to be carried out in respect of the following:
(i) The measurement of the share-based payment expense; (6 marks)
第9题:
5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment of
going concern. You should include a description of the procedures used in this assessment where relevant.
(7 marks)
第10题:
(ii) Recommend further audit procedures that should be carried out. (4 marks)
第11题:
23.int z=5; 24. 25. public void stuff1(int x) { 26. assert (x> 0); 27. switch(x) { 28. case 2: x= 3; 29. default: assert false; } } 30. 31. private void stuff2(int y) { assert (y < 0); } 32. 33. private void stuff3() { assert (stuff4O); } 34. 35. private boolean stuff4() { z = 6; return false; } Which is true?()
第12题:
pay
export
import
exercise
第13题:
(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential
problem that might be experienced by Our Timbers Ltd. (2 marks)
第14题:
(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the
customer perspective of the balanced scorecard of GER. (3 marks)
第15题:
(ii) Any increase or decrease in the group’s budgeted corporation tax liability for the year ending 30 June
2008 due to the restructuring on the assumption that trading losses will be used as efficiently as
possible. (8 marks)
(ii) The budgeted corporation tax liability for the year ending 30 June 2008
Following the proposed restructuring, Rapier Ltd will be carrying on four separate trades. The current year loss arising
in the Dirk trade can be offset against its total profits. Its three subsidiaries will be dormant and will not be associates
for the purpose of determining the rate of corporation tax.
第16题:
(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)
第17题:
(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.
(6 marks)
第18题:
(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of
Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
第19题:
(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level of
assurance provided with that provided in an audit of financial statements. (6 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) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.
(4 marks)
第22题:
A.All of the assert statements are used appropriately.
B.Only the assert statement on line 12 is used appropriately.
C.Only the assert statement on line 15 is used appropriately.
D.Only the assert statement on line 18 is used appropriately.
E.Only the assert statements on lines 12 and 15 are used appropriately.
F.Only the assert statements on lines 12 and 18 are used appropriately.
G.Only the assert statements on lines 15 and 18 are used appropriately.
第23题:
When determining a customer’s security requirements using the security site survey from the steps for success methodology, which three of theses should be included in the customer’s security policy and procedures?()