(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)
(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)
(b) Describe the content of a reference. (5 marks)
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.
(4 marks)
(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS
including the provision in the opening IFRS balance sheet. (4 marks)
(b) Describe the principal matters that should be included in your firm’s submission to provide internal audit
services to RBG. (10 marks)
(b) Describe the advantages of external recruitment. (5 marks)
(c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)