(ii) analytical procedures, (6 marks)might appropriately be used in the due diligence review of MCM.
(ii) analytical procedures, (6 marks)
might appropriately be used in the due diligence review of MCM.
相关考题：
(d) Draft a letter for Tim Blake to send to WM’s investors to include the following:(i) why you believe robust internal controls to be important; and(ii) proposals on how internal systems might be improved in the light of the overestimation of mallerite atWM.Note: four professional marks are available within the marks allocated to requirement (d) for the structure,content, style. and layout of the letter.(16 marks)
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of DiverseHoldings Plc. (6 marks)
(ii) Briefly discuss FOUR non-financial factors which might influence the above decision. (4 marks)
(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potentialproblem that might be experienced by Our Timbers Ltd. (2 marks)
(ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in decidingwhich refrigeration system to purchase and discuss the limitations inherent in its use. (3 marks)
(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess thecustomer perspective of the balanced scorecard of GER. (3 marks)
(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 ofany reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilitiesarising. (9 marks)
(ii) Any increase or decrease in the group’s budgeted corporation tax liability for the year ending 30 June2008 due to the restructuring on the assumption that trading losses will be used as efficiently aspossible. (8 marks)
(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments aredue and identify any further issues relevant to Galileo relating to the payments. (3 marks)
(b) Explain the matters you should consider before accepting an engagement to conduct a due diligence reviewof MCM. (10 marks)
(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.(6 marks)
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailedsubstantive procedures. (7 marks)
(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm ofChartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.(4 marks)
(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level ofassurance provided with that provided in an audit of financial statements. (6 marks)
(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)
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investmentproperties. (6 marks)
5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment ofgoing concern. You should include a description of the procedures used in this assessment where relevant.(7 marks)
(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.(4 marks)
Given:11. public void go(int x) {Which statement is true?() 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.
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？（） A、 All of the assert statements are used appropriately.B、 Only the assert statement on line 31 is used appropriately.C、 The assert statements on lines 29 and 31 are used appropriately.D、 The assert statements on lines 26 and 29 are used appropriately.E、 The assert statements on lines 29 and 33 are used appropriately.F、 The assert statements on lines 29， 31， and 33 are used appropriately.G、 The assert statements on lines 26， 29， and 31 are used appropriately.
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？（）A、Third-party due diligence policy reviewB、Remote Access PolicyC、Encryption PolicyD、Application change control policyE、Security Personnel policy
单选题The carrier has，before and at the beginning of the voyage，to（）due diligence to make the ship seaworthy.ApayBexportCimportDexercise