题目内容
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Five years of huge losses ______.
A．have made Lloyd's change its business scope
B．of Lloyd's have ruined nearly 5% of its members
C．of Lloyd's has undermined the base for its long-term profitability
D．have ruined Lloyd's long-term competitiveness
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更多“Five years of huge losses ____…”相关的问题
They ______ only five tractors two years ago.
A．gained
B．obtained
C．accepted
D．possessed
A．out of control
B．out of the question
C．out of touch
D．out of sight
(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)
(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.
During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.
During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.
From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.
Required:
(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)
(ii) For each threat explain how it might be avoided. (5 marks)
(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)
Five years ago, John Smith was once involved ______ a traffic accident.
A．at
B．by
C．in
D．on
We are told that in an average family about 1900__________ ．
A.many children died before they were five years old
B.seven or eight children lived to be more than five years old
C.the youngest child would be fifteen years old
D.four or five children died when they were five years old
He ____ borrowed money for five years before his death.
A: lived by
B: lived on
C: lived with
D: lived through
Seldom _________ any mistakes during my past five years of service here.
A.I would make
B.would I make
C.did I make
D.I did make
(c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of five
years being applied to development costs in relation to Plummet. (5 marks)
A.search
B.explore
C.survey
D.seek
A、100
B、11600
C、11800
D、200
