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)。
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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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.
(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.
(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)
ClicktheExhibitbutton.Assumingthetaglibraryintheexhibitisimportedwiththeprefixstock,whichcustomtaginvocationoutputsthecontentsofthevariableexposedbythequotetag?() A.；stock：quoteensp；symbol=；SUNW；ensp；/；${var}B.${var}.ensp；；stock：quoteensp；symbol=；SUNW；ensp；/；C.；stock：quoteensp；symbol=；SUNW；；.ensp；${var}.ensp；；/stock：quote；D.；stock：quoteensp；symbol=；SUNW；ensp；var=；quote；ensp；/；${quote}
hen is the last day to apply for the position with the General Foods Company?A.September 3B.September 24 C.September 30 D.October 3
翻译：以市场为导向的服务A．A) market-oriented serviceB．B) market-centered serviceC．C) market-featured serviceD．D) market-towards service