(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)
(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.
(12 marks)
相关考题：
Risk management allows the project manager and the project team to:A eliminate most risks during the planning phase of the projectB identify project risksC identify impacts of various risksD plan suitable responsesE B, C and D only
(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)
● Risk management allows the project manager and the project team not to（71）.（71）A．eliminate most risks during the planning phase of the projectB．identify project risksC．identify impacts of various risksD．plan suitable responses
(c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial andoperational weaknesses.Note: requirement (c) includes 2 professional marks (10 marks)
(b) Explain how the non-payment of contributions and the change in the pension benefits should be treated inthe financial statements of Savage for the year ended 31 October 2005. (4 marks)
(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements ofAmbush for the year ended 30 November 2005. (4 marks)
(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains andlosses arising on tangible non-current assets in a single statement of financial performance. (8 marks)
(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordancewith International Financial Reporting Standards. (35 marks)
(b) Explain Kohlberg’s three levels of moral development and identify the levels of moral developmentdemonstrated by the contributions of Gary Howells, Vanda Monroe and Martin Chan. (12 marks)
(b) Distinguish between strategic and operational risks, and explain why the secrecy option would be a sourceof strategic risk. (10 marks)
(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing theQUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT systemand explain how you would attempt to assess them. (4 marks)
(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitativenon-financial performance measures that could be used to assess the ‘quality of service’ provided by theDental Health Partnership. (3 marks)
(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc asa holding company and identify any planning actions that can be taken to defer or minimise these taxcosts. (4 marks)You should assume that the corporation tax rates for the financial year 2005 and the income tax ratesand allowances for the tax year 2005/06 apply throughout this question.
(b) Using the information provided, state the financial statement risks arising and justify an appropriate auditapproach for Indigo Co for the year ending 31 December 2005. (14 marks)
4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is toestablish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in anaudit of financial statements.Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attentionduring the conduct of an audit. (5 marks)
(b) Explain the matters that should be considered when planning the nature and scope of the examination ofCusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
(b) Explain the principal audit procedures to be performed during the final audit in respect of the estimatedwarranty provision in the balance sheet of Island Co as at 30 November 2007. (5 marks)
(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investmentproperties. (6 marks)
(b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and(4 marks)
(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulationsdiscussed in the press cutting. (6 marks)
Risk management allows the project manager and the project team not to(71)． A．eliminate most risks during the planning phase of the project B．identify project risks C．identify impacts of various risks D．plan suitable responses
Risk management allows the project manager and the project team not to (71).A．eliminate most risks during the planning phase of the projectB．identify project risksC．identify impacts of various risksD．plan suitable responses
Risk management allows the project manager and the project team not to（）A.eliminate most risks during the planning phase of the projectB.identify project risksC.identify impacts of various risksD.plan suitable responses
Choose the most accurate statement regarding the account qualification and planning service component in the prepare phase.（）A、 providing a partner with information regarding customer acceptance of a new solutionB、 providing information regarding current network infrastructure readinessC、 using stakeholder interviews to identify stakeholders and decision-makers high-level solutionrequirements timelines and the scope of an opportunityD、 adjusting a solution to account for a customer’s physical site characteristics
单选题Choose the most accurate statement regarding the account qualification and planning service component in the prepare phase.（）A providing a partner with information regarding customer acceptance of a new solutionB providing information regarding current network infrastructure readinessC using stakeholder interviews to identify stakeholders and decision-makers high-level solutionrequirements timelines and the scope of an opportunityD adjusting a solution to account for a customer’s physical site characteristics