2 (a) Define the following terms:(i) Forensic Accounting;(ii) Forensic Investigation;(iii) Forensic Auditing. (6 marks)
2 (a) Define the following terms:
(i) Forensic Accounting;
(ii) Forensic Investigation;
(iii) Forensic Auditing. (6 marks)
相关考题：
人为过失的种类主要包括（）。I、基于知识的错误；II、基于法规的错误；III、基于技能的错误；IV、文化制约；A.I+II+IIIB.II+III+IVC.I+III+IVD.I+II+III+IV
(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.(6 marks)(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, ContingentLiabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.(6 marks)
(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of theaims of EACH of the following models for the implementation of strategic change:(i) benchmarking;(ii) balanced scorecard; and(iii) activity-based models. (12 marks)
(b) Using the information contained in Appendix 1.1, discuss the financial performance of HLP and MAS,incorporating details of the following in your discussion:(i) Overall client fees (total and per consultation)(ii) Advisory protection scheme consultation ‘utilisation levels’ for both property and commercial clients(iii) Cost/expense levels. (10 marks)
(iii) assesses TSC in terms of financial performance, competitiveness, service quality, resource utilisation,flexibility and innovation and discusses the interrelationships between these terms, incorporatingexamples from within TSC; and (10 marks)
6 Discuss how developments in each of the following areas has affected the scope of the audit and the audit workundertaken:(a) fair value accounting; (6 marks)
4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrasesfor use when issuing modified reports’.Required:Explain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘disclaimer of opinion’;(iii) ‘emphasis of matter paragraph’. (6 marks)
During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In astatement made to the board of directors, the internal auditor said:‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from thewarehouse every month. We should get someone to investigate what has happened and quantify the value of theloss.’Required:(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.(5 marks)
(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants shouldbe applied to the provision of a forensic investigation service. (6 marks)
下列羧酸酯在酸性条件下发生水解反应的速度次序是()i、CH3CO2C(CH3)3ii、CH3CO2CH2CH3iii、CH3CO2CH(CH3)2iv、CH3CO2CH3 A、iv>ii>iii>iB、i>iii>ii>ivC、iv>iii>ii>iD、i>ii>iii>iv
下列羰基化合物发生亲核加成反应的速度次序是i、HCHO;ii、CH3COCH3;iii、CH3CHO;iv、C6H5COC6H5()。 A、i>ii>iii>ivB、iv>iii>ii>iC、iv>ii>iii>iD、i>iii>ii>iv
下列化合物的酸性次序是()i、C6H5OH;ii、HC≡CH;iii、CH3CH2OH;iv、C6H5SO3H A、i>ii>iii>ivB、i>iii>ii>ivC、ii>iii>i>ivD、iv>i>iii>ii
The two most common specialized fields of accounting in practice are(). A.managerial accounting and financial accountingB.managerial accounting and environmental accountingC.forensic accounting and financial accountingD.financial accounting and tax accounting systems
The following information is available for a manufacturing company which produces multiple products:(i) The product mix ratio(ii) Contribution to sales ratio for each product(iii) General fixed costs(iv) Method of apportioning general fixed costsWhich of the above are required in order to calculate the break-even sales revenue for the company?A.All of the aboveB.(i), (ii) and (iii) onlyC.(i), (iii) and (iv) onlyD.(ii) and (iii) only
分油机在完成分油工作后，应按下述何种顺序进行操作（）。I关闭电机 II切断进油 III排渣 IV放水A、I－II－III－IVB、II－III－IV－IC、II－III－I－IVD、I－IV－II－III
Which two components should be part of a security implementation plan？（）A、detailed list of personnel assigned to each task within the planB、a Layer 2 spanning tree design topologyC、rollback guidelinesD、placing all unused access ports in VLAN 1 to proactively manage port securityE、enabling SNMP access to Cisco Discovery Protocol data for logging and forensic analysis
含有果糖（C6H12O6）（I），葡萄糖（C6H12O6）（II）及蔗糖（CH22O11）（III）三种溶液，质量百分比浓度均为1%，则三者的渗透压（π）的关系为（）A、I=πII=πIIIB、πI=πII〉πIIIC、πI〉πII〉πIIID、πI=πII〈πIII
单选题Both passages include which of the following elements?I. a discussion of the importance of human feelings in a debateII. a citation of an authoritative scientific studyIII. a reference to global warmingAI onlyBII onlyCI and II onlyDII and III onlyEI, II, and III
单选题If m and n are positive integers and 3m+n-1=2m+2n, which of the following must be true?I. m and n are consecutive integers.II. m is even.III. n is odd.ANoneBI onlyCII onlyDIII onlyEI, II, and III
单选题If 4 and 11 are the lengths of two sides of a triangular region, which of the following can be the length of the third side?I. 5II. 13III. 15AI onlyBII onlyCI and II onlyDII and III onlyEI, II, and III
单选题For which of the following equations is x = -2 a root?I. 2/x-4II. x2 + 4=0III. x2 + 4x +4 = 0AI onlyBII onlyCIII onlyDI and IIIEII and III
单选题If (c+1)2＝-b, which of the following statement could be true?I. c0II. c＝0III. c0ANoneBI onlyCIII onlyDI and II onlyEI, II, and III
单选题Practicing their rebuttals ahead of time helps the forensics team members to become a better debater.Ahelps the forensics team member to become a better debaterBhelps forensic team members to become better debatersChelping the forensics team members to become better debatersDis helpful to the forensics team members who become better debatersEthe forensics team member becomes a better debater
单选题Only one of the following statements is true, according to what was said. Which one is it?AThe approaches of the three researchers are quite different.BThe three researchers’ approaches are all based on detecting imperfections in the print quality of documents.COld-school forensic scientists were unable to trace documents to particular typewriters based on quirks of the individual keys.DThe researchers from Purdue believe the perfect pieces of engineering leave unique patterns of banding in their products.