(ii) Deema Co. (4 marks)
第1题:
(ii) job enlargement; (5 marks)
第2题:
(ii) Analyse why moving to a ‘no frills’ low-cost strategy would be inappropriate for ONA.
Note: requirement (b) (ii) includes 3 professional marks (16 marks)
第3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4题:
(ii) How existing standards could be modified to meet the needs of SMEs. (6 marks
第5题:
(ii) Describe the claim of each of the four identified stakeholders. (4 marks)
第6题:
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
第7题:
(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)
第8题:
(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)
第9题:
(c) Explain the possible impact of RBG outsourcing its internal audit services on the audit of the financial
statements by Grey & Co. (4 marks)
第10题:
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.
(4 marks)
第11题:
(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.
(4 marks)
第12题:
(c) Software Supply Co. (4 marks)
第13题:
(ii) Theory Y. (5 marks)
第14题:
(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS
including the provision in the opening IFRS balance sheet. (4 marks)
第15题:
(ii) the strategy of the business regarding its treasury policies. (3 marks)
(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the
report.)
第16题:
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
第17题:
(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)
第18题:
(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.
(3 marks)
第19题:
(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has
documented that the finance director explained that Batik commenced trading on 7 October 2005, after
being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.
(4 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
第20题:
(b) State, with reasons, the principal additional information that should be made available for your review of
Robson Construction Co. (8 marks)
第21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22题:
(c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.
(6 marks)
第23题:
(ii) Recommend further audit procedures that should be carried out. (4 marks)