题目内容
（请给出正确答案）
5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment of
going concern. You should include a description of the procedures used in this assessment where relevant.
(7 marks)
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更多“5 （a) Compare and contrast the…”相关的问题
to the following three audits of financial statements for the year ending 31 December 2006:
(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The
company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting
exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not
be an interim audit.
(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with
corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management
expects a thorough examination of the company’s computerised systems, and are also seeking assurance that
the annual report will not attract adverse criticism.
(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray
provides communication services and software solutions. Your firm provides Gray with technical advice on
financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on
potential acquisitions.
Required:
For these assignments, compare and contrast:
(i) the threats to independence;
(ii) the other professional and practical matters that arise; and
(iii) the implications for allocating staff.
(15 marks)
candidates and to assess whether the use of external recruitment consultants is appropriate.
Required:
(a) Describe the advantages of internal promotion. (5 marks)
Ⅰ. Phonetics (5 points)
Directions: In each of the following groups of words, there are four underlined letters or letter combinations marked A, B, C and D. Compare the underlined parts and identify the one that is different from the others in pronunciation. Mark your answer by blackening the corresponding letter on the Answer Sheet.
1. A. meat
B. leap
C. ahead
D. speak
A.CaO2×CO×5
B.CaO2×CO×10
C.CaO2×CO×20
D.PaO2×CO×10
E.PaO2×CO×20
