题目内容
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4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)
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M: You know, there is a tutoring service on campus. I was about to drop statistics before they helped me out.
Q: What does the man mean？
(17)
A．He has difficulty mailing sense of logic.
B．Statistics and logic are both challenging subjects.
C．The woman should seek help from the tutoring service.
D．Tutoring services are very popular with students.
PART 2
Tell me about a job that you have never had, but would like to have.
You should say:
--what the job is and why you want to do it;
--if it requires any special skills or abilities;
--how it would change your personal life;
--and explain how you might get this job in the future.
You will have to talk about the topic for one to two minutes. You have one minute to think about what you're going to say. You can make some notes to help you if you wish.
(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)
4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial
statements. (5 marks)
(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)
(b) Explain in the context of Flavours Fine Foods, what is meant by:
(i) responsibility; (4 marks)
(a) Explain the concept of TRUE and FAIR presentation. (4 marks)
(b) Explain the status of International Standards on Auditing. (2 marks)
(c) ISA 230 Audit Documentation deals with the auditor’s responsibility to prepare audit documentation for an audit of financial statements.
Required:
State FOUR benefits of documenting audit work. (4 marks)
(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations
which adopt it. (4 marks)
In relation to the law of tort explain:
(a) the neighbour principle; (4 marks)
(b) remoteness of damage; (4 marks)
(c) liability for economic/financial loss. (2 marks)
