Tuseday is the first day of trading on the American stock market since the attracks September Eleventh.()此题为判断题(对，错)。

题目
Tuseday is the first day of trading on the American stock market since the attracks September Eleventh.()

此题为判断题(对，错)。

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1.4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)Required:Identify and comment on the implications of the above matters for the auditor’s report on the financialstatements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending30 September 2006.NOTE: The mark allocation is shown against each of the matters.

2.(b) You are an audit manager in a firm of Chartered Certified Accountants currently assigned to the audit of CleevesCo for the year ended 30 September 2006. During the year Cleeves acquired a 100% interest in Howard Co.Howard is material to Cleeves and audited by another firm, Parr & Co. You have just received Parr’s draftauditor’s report for the year ended 30 September 2006. The wording is that of an unmodified report except forthe opinion paragraph which is as follows:Audit opinionAs more fully explained in notes 11 and 15 impairment losses on non-current assets have not beenrecognised in profit or loss as the directors are unable to quantify the amounts.In our opinion, provision should be made for these as required by International Accounting Standard 36(Impairment). If the provision had been so recognised the effect would have been to increase the loss beforeand after tax for the year and to reduce the value of tangible and intangible non-current assets. However,as the directors are unable to quantify the amounts we are unable to indicate the financial effect of suchomissions.In view of the failure to provide for the impairments referred to above, in our opinion the financial statementsdo not present fairly in all material respects the financial position of Howard Co as of 30 September 2006and of its loss and its cash flows for the year then ended in accordance with International Financial ReportingStandards.Your review of the prior year auditor’s report shows that the 2005 audit opinion was worded identically.Required:(i) Critically appraise the appropriateness of the audit opinion given by Parr & Co on the financialstatements of Howard Co, for the years ended 30 September 2006 and 2005. (7 marks)

3.24．_______is Teachers Day．A． September 10thB． September 9thC． September IstD． 10th September

4.(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing twomatters that have been left for your attention on the audit working paper file for the year ended 30 September2005:(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no fullphysical inventory count at 30 September 2005 as a system of continuous stock checking is operated bywarehouse personnel under the supervision of an internal audit department.A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before theyear-end inventory position was determined. As data recovery procedures were found to be inadequate,Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstructionexercise is expected to be completed in January 2006. (6 marks)Required:Identify and comment on the implications of the above matters for the auditor’s report on the financialstatements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending30 September 2006.NOTE: The mark allocation is shown against each of the matters.

参考答案和解析
正确答案：错误
更多“Tuseday is the first day of trading on the American stock market since the attracks September Eleventh.() ”相关问题

  • 第1题：

    ClicktheExhibitbutton.Assumingthetaglibraryintheexhibitisimportedwiththeprefixstock,whichcustomtaginvocationoutputsthecontentsofthevariableexposedbythequotetag?()

    A.<；stock：quote&ensp；symbol="；SUNW"；&ensp；/>；${var}

    B.${var}.&ensp；<；stock：quote&ensp；symbol="；SUNW"；&ensp；/>；

    C.<；stock：quote&ensp；symbol="；SUNW"；>；.&ensp；${var}.&ensp；<；/stock：quote>；

    D.<；stock：quote&ensp；symbol="；SUNW"；&ensp；var="；quote"；&ensp；/>；${quote}


    参考答案：D

  • 第2题：

    13．

    A． English

    B． Chinese

    C． Japanese

    D． American


    正确答案：B
    13．B【解析】在中国北京当然学习“汉语”．( Chi- nese)，而且下一句“Mr liu is her Chinese teach- er"就是对这一空的提示。

  • 第3题：

    hen is the last day to apply for the position with the General Foods Company?

    A.September 3
    B.September 24
    C.September 30
    D.October 3

    答案：C
    解析：
    由招聘广告中的相关内容可知。投递简历的截止日期为9月30日。答案为C。

  • 第4题：

    – Where are you from?– ( ).

    A. African

    B. Britain

    C. Australian

    D. American


    正确答案:B

  • 第5题：

    14． September__________． is Teachers' Day．

    A． the ten

    B． the tenth

    C． the ten's

    D． Ten


    正确答案：B
    14．B【解析】句意；9月10号是教师节。在日期的表达中，日要用序数词。

  • 第6题：

    翻译：以市场为导向的服务

    A．A) market-oriented service

    B．B) market-centered service

    C．C) market-featured service

    D．D) market-towards service


    A) market-oriented service;B) market-centered service

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