(c) (i) Identify and describe FOUR quality control procedures that are applicable to the individual audit
engagement; and (8 marks)
第1题:
(b) Using the TARA framework, construct four possible strategies for managing the risk presented by Product 2.
Your answer should describe each strategy and explain how each might be applied in the case.
(10 marks)
第2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3题:
(ii) evaluates the relative performance of the four depots as indicated by the analysis in the summary table
prepared in (i); (5 marks)
第4题:
(iii) State any disadvantages to the relief in (i) that Sharon should be aware of, and identify and describe
another relief that she might use. (4 marks)
第5题:
(c) The OECD’s Financial Action Task Force on Money Laundering (FATF) recommends preventative measures to be
taken by independent legal professionals and accountants (including sole practitioners, partners and employed
professionals within professional firms).
Required:
Describe FOUR measures that assist in preventing professional accountants from being used for money
laundering purposes. (8 marks)
第6题:
(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following
items in the balance sheet:
(i) development expenditure on the Fox model; (3 marks)
第7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8题:
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.
(4 marks)
第9题:
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment
properties. (6 marks)
第10题:
(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)
第11题:
Describe the procedures of adjusting derricks.
第12题:
第13题:
(ii) Describe the claim of each of the four identified stakeholders. (4 marks)
第14题:
(b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investment
appraisal process. (2 marks)
第15题:
(b) The management of Division C has identified the need to achieve cost savings in order to become more
competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will
provide a focus for performance measurement and improvement.
Required:
Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which
must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order
that overall cost savings might be achieved and hence the performance improved. (8 marks)
第16题:
(b) Describe the audit work to be performed in respect of the carrying amount of the following items in the
balance sheet of GVF as at 30 September 2005:
(i) goat herd; (4 marks)
第17题:
(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following
items in the balance sheet:
(i) trade receivables; and (3 marks)
第18题:
(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.
(9 marks)
第19题:
(c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of five
years being applied to development costs in relation to Plummet. (5 marks)
第20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21题:
(c) Identify and discuss the implications for the audit report if:
(i) the directors refuse to disclose the note; (4 marks)
第22题:
A、product
B、logistics
C、manufacturer
D、quality
第23题:
Quality management ensures that an organization,product or service is (1).It has four main components:quality planning,quality assurance,quality control and quality (2).
A.guaranteed
B.sustain
C.good
D.consistent@@@SXB@@@A.improvement
B.change
C.spiral
D.evolution