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By the end of last year they would turn out1000 machines.()
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更多“By the end of last year they would turn out1000 machines.()”相关的问题
第4题
A.till the last
B.at last
C.by the end
D.at the end
第5题
We can infer from the last paragraph that
A.the end of one business expansion will certainly happen
B.the business can expand endlessly
C.economic expansion is fast
D.economic rise to the peak is slow
第6题
A．has risen
B．had been rising
C．had risen
D．has been rising
第7题
A. to be translated
B. being translated
C. having been translated
D. to have been translated
第8题
A.Feedforward control
B.Negative feedback control
C.Positive feedback control
D.Double loop feedback control
第9题
recent meeting of the board of directors that: ‘our loss of market share during the last three years might lead to the
end of JOL Co as an organisation and therefore we must address this issue immediately’.
Required:
(b) Discuss the statement of the managing director of JOL Co and discuss six performance indicators, other than
decreasing market share, which might indicate that JOL Co might fail as a corporate entity. (10 marks)
第10题
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended
31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds
and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40
Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and
the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide
the fair value for each property.
Required:
(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their
work, and explain the reason for the enquiries; (7 marks)
第11题
(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)
(b) Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
(i) Supplier statement reconciliations
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements. (3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
