(b) You are the audit manager of Petrie Co, a private company, that retails kitchen utensils. The draft financialstatements for the year ended 31 March 2007 show revenue $42·2 million (2006 – $41·8 million), profit beforetaxation of $1·8 million (2006 – $2·2 million) and total assets of $30·7 million (2006 – $23·4 million).You are currently reviewing two matters that have been left for your attention on Petrie’s audit working paper filefor the year ended 31 March 2007:(i) Petrie’s management board decided to revalue properties for the year ended 31 March 2007 that hadpreviously all been measured at depreciated cost. At the balance sheet date three properties had beenrevalued by a total of $1·7 million. Another nine properties have since been revalued by $5·4 million. Theremaining three properties are expected to be revalued later in 2007. (5 marks)Required:Identify and comment on the implications of these two matters for your auditor’s report on the financialstatements of Petrie Co for the year ended 31 March 2007.NOTE: The mark allocation is shown against each of the matters above.
(b) You are the audit manager of Petrie Co, a private company, that retails kitchen utensils. The draft financial
statements for the year ended 31 March 2007 show revenue $42·2 million (2006 – $41·8 million), profit before
taxation of $1·8 million (2006 – $2·2 million) and total assets of $30·7 million (2006 – $23·4 million).
You are currently reviewing two matters that have been left for your attention on Petrie’s audit working paper file
for the year ended 31 March 2007:
(i) Petrie’s management board decided to revalue properties for the year ended 31 March 2007 that had
previously all been measured at depreciated cost. At the balance sheet date three properties had been
revalued by a total of $1·7 million. Another nine properties have since been revalued by $5·4 million. The
remaining three properties are expected to be revalued later in 2007. (5 marks)
Required:
Identify and comment on the implications of these two matters for your auditor’s report on the financial
statements of Petrie Co for the year ended 31 March 2007.
NOTE: The mark allocation is shown against each of the matters above.
相关考题：
package com.company.application；public class MainClass{public static void main（String[]args）{}}And Main Class exists in the/apps/com/company/application directory.Assume the CLASSPATH environment variable is set to.”（currentdirectory）.Which two java commands entered at the command line will run MainClass（）A.java MainClass if run from the/apps directoryB.javacom.company.application.MainClass if run from the/apps directoryC.java-classpath/appscom.company.application.MainClass if run fro many directoryD.java-classpath.MainClass if run fromt he/apps/com/company/application directoryE.java-classpath/apps/com/company/application：.MainClass if run from the/apps directoryF.javacom.company.application.MainClassifrunfromthe/apps/com/company/application directory
packagecom.company.application；publicclassMainClass{publicstaticvoidmain（String[]args）{}}AndMainClassexistsinthe/apps/com/company/applicationdirectory.AssumetheCLASSPATHenvironmentvariableissetto.（currentdirectory）.WhichtwojavacommandsenteredatthecommandlinewillrunMainClass？（）A.javaMainClassifrunfromthe/appsdirectoryB.javacom.company.application.MainClassifrunfromthe/appsdirectoryC.java-classpath/appscom.company.application.MainClassifrunfromanydirectoryD.java-classpath.MainClassifrunfromthe/apps/com/company/applicationdirectoryE.java-classpath/apps/com/company/application：.MainClassifrunfromthe/appsdirectoryF.javacom.company.application.MainClassifrunfromthe/apps/com/company/applicationdirectory
Given:And MainClass exists in the /apps/com/company/application directory. Assume the CLASSPATHenvironment variable is set to . (current directory). Which two java commands entered at the command line will run MainClass?（）A.java MainClass if run from the /apps directoryB.java com.company.application.MainClass if run from the /apps directoryC.java -classpath /apps com.company.application.MainClass if run from any directoryD.java -classpath . MainClass if run from the /apps/com/company/application directoryE.java -classpath /apps/com/company/application:. MainClass if run from the /apps directoryF.java com.company.application.MainClass if run from the /apps/com/company/application directory
YouworkasadatabaseadministratorforCertkiller.com.Inyourdevelopmentenvironmentenvironment，thedevelopersareresponsibleformodifyingthetablestructureaccordingtotheapplicationrequirements.However，youwanttokeeptrackoftheALTERTABLEcommandsbeingexecutedbydevelopers，soyouenableauditingtoachievethisobjective.Whichtwoviewswouldyourefertofindouttheauditinformation？（）A.DBA_AUDIT_TRAILB.DBA_AUDIT_SESSIONC.DBA_FGA_AUDIT_TRAILD.DBA_COMMON_AUDIT_TRAIL
在JavaScript中，对代码“varx=myhouse.kitchen”的那种说法是正确的?()A.将字符串”myhouse.kitchen”赋给x变量B.将myhouse和kitchen的值相加之和赋给对象xC.假设myhouse对象存在，它将myhouse对象的kitchen属性值赋给变量x
查看审计策略是否生效的视图是?() A. DBA_AUDIT_EXISTSB. DBA_AUDIT_OBJECTC. DBA_AUDIT_POLICY_COLUMNSD. DBA_AUDIT_POLICIESE. DBA_AUDIT_SESSION
Company.comnetworkconsistsofasingleActiveDirectorydomainnamedCompany.com.Company.comhasanExchangeServer2010organization.YouhavereceivedinstructionsfromtheCIOtouseawildcardcertificateforOutlookAnywhere.YounowneedtosetuptheExchangeServer2010organizationforthewildcardcertificate.Whatshouldyoudo？（）A.ThebestoptionistochangetheRPCvirtualdirectoryfromtheInternetInformationServices（IIS）Manager.B.ThebestoptionistochangethepropertiesoftheWEBOutlookProviderfromtheExchangeManagementShell.C.ThebestoptionistochangetheRPCvirtualdirectoryfromtheAutodiscovervirtualdirectory.D.ThebestoptionistochangethepropertiesoftheEXPROutlookProviderfromtheExchangeManagementShell.
已知基类Employee只有一个构造函数，其定义如下： Employee::Employee（int n):id（n){ } Manager是Employee的派生类，则下列对Manager的构造函数的定义中，正确的是？A．Manager::Manager(int n):id(n){}B．Manager::Manager(int n){id=n;}C．Manager::Manager(int n):Employee(n){}D．Manager::Manager(int n){Employee(n);}