(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)
(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)
相关考题：
(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct shouldcontain the following.(i) A definition and brief explanation of ‘sustainable development’; (3 marks)
(b) Discuss the relevance of each of the following actions as steps in trying to remedy performance measurementproblems relating to the ‘365 Sports Complex’ and suggest examples of specific problem classifications thatmay be reduced or eliminated by each action:(i) Focusing on and improving the measurement of customer satisfaction(ii) Involving staff at all levels in the development and implementation of performance measures(iii) Being flexible in the extent to which formal performance measures are relied on(iv) Giving consideration to the auditing of the performance measurement system. (8 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)
(b) Describe the principal audit work to be performed in respect of the useful lives of Shire Oil Co’s rig platforms.(6 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)
(b) Describe the audit work to be performed in respect of the carrying amount of the following items in thebalance sheet of GVF as at 30 September 2005:(i) goat herd; (4 marks)
(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.(6 marks)
(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) trade receivables; and (3 marks)
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailedsubstantive procedures. (7 marks)
(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) development expenditure on the Fox model; (3 marks)
(b) Describe the principal matters that should be included in your firm’s submission to provide internal auditservices to RBG. (10 marks)
(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.(9 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)
(c) (i) Identify and describe FOUR quality control procedures that are applicable to the individual auditengagement; and (8 marks)
(c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of fiveyears being applied to development costs in relation to Plummet. (5 marks)
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.(4 marks)
(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)
2 (a) Define the following terms:(i) Forensic Accounting;(ii) Forensic Investigation;(iii) Forensic Auditing. (6 marks)
(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investmentproperties. (6 marks)
(c) Identify and discuss the implications for the audit report if:(i) the directors refuse to disclose the note; (4 marks)
(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.(4 marks)
(c) In the context of a standard unmodified audit report, describe the content of a liability disclaimer paragraph,and discuss the main arguments for and against the use of a liability disclaimer paragraph. (5 marks)
－Is it possible to find alternative payment terms for this order? －__________________________ A I’m afraid not. We insist on a letter of credit. ;B No, I think the price is reasonable. ;C I can’t be of any help in this respect.
单选题Which of the following procedures should be carried out to permit the use of a crosshead engine with an inoperable after-cooler?（）ABypass the after-cooler to operate at speedBRun at reduced speed until the cooler can be repaired or renewedCSwitch to diesel fuel and run at full speedDNothing need to be done due to the low heating value of heavy fuel
单选题Which of the following operating procedures should be carried out immediately after any diesel engine is started?（）ATake all exhaust temperature readingBCheck the sump oil levelCVerify proper lube oil pressureDAll of the above
单选题Which of the following procedures should be carried out when a large, low-speed, diesel engine is operated with one cylinder secured?（）ALubrication to the defective cylinder should be increasedBCooling water temperature to the engine should be increasedCOnly the turbocharger speed should be reducedDEngine speed should be reduced