(b) Describe the skills that a counsellor should possess. (14 marks)
(b) Describe the skills that a counsellor should possess. (14 marks)
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(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increaseddisclosure of information in financial statements. (14 marks)Quality of discussion and reasoning. (2 marks)
(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)
I ()have been here, but I()not find the time.A. could; couldB. might; couldC. should; couldD. should; would
________ the vessel have no safety radiotelegraphy certificate at the time of her delivery，she ________ be held to be unseaworthy．A.If／mayB.Will／shallC.Should／wouldD.Would／should
______ it rain tomorrow moring, the loading ______.A.Should / will be postponedB.If / shall be postponedC.Should / would be postponedD.If / has to be postponed
I__________have been there,but I__________not find the time.A.should；wouldB.should；couldC.might；couldD.could；could