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[主观题]

（c) Maxwell Co is audited by Lead & Co, a firm of Chartered Certified Accountants. Leo Sabat has enquired as to

whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future

financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your

firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while

acting as auditor to Maxwell Co.

Required:

Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted

on a ‘joint basis’. (7 marks)

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更多“（c) Maxwell Co is audited by L…”相关的问题

第1题

下列各组元素中，性质最相似的两种元素是（）。

A.Mg和Al

B.Zr和Hf

C.Ag和Au

D.Fe和Co

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第2题

美罗培南抗菌药物PK/PD特点描述正确的是()。

A.PK/PD指数为AU CO~24/MIC

B.杀菌靶值%>8

C.临床疗效靶值%>20

D.临床疗效靶值%?50~75

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第3题

Kyanite Pizzas Co （Kyanite) operates a large chain of fast food restaurants. You are an au

Kyanite Pizzas Co (Kyanite) operates a large chain of fast food restaurants. You are an audit supervisor of Jasper & Co and are currently preparing the audit programmes for the audit of Kyanite’s financial statements for the year ended 31 March 2016. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.

(i) Property, plant and equipment

In the past Kyanite has received negative press reports over the condition of its fast food restaurants, with comments suggesting they are old fashioned and tired looking. Therefore during the year the company undertook a full review of all its assets and carried out extensive refurbishments to the majority of its restaurants. This review resulted in a significant amount of ageing fixtures and fittings being disposed of and a significant amount of capital expenditure was invested in all remaining restaurants. (6 marks)

(ii) Equity The refurbishment was financed via a share issue in April 2015 at a premium of $1·6 million. (4 marks)

Required:

Describe substantive procedures you should perform. to obtain sufficient and appropriate audit evidence in relation to the above two matters.

Note: The mark allocation is shown against each of the two matters above.

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第4题

The people didn’t trust Senator Maxwell otherwise he（）.

A.would have re elected

B.would have been re-elected

C.must have been re-elected

D.were to be re elected

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第5题

李敏发现有几位朋友家里平时都喝Maxwell的咖啡，于是他也决定尝试一下Maxwell House的咖啡。这个例子说明参考群体的何种影响？（)

A.信息性影响

B.规范性影响

C.价值表现性影响

D.经济性影响

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第6题

在一个容器中，假设开始时每一个分子的能量都是2.0×10-21J，由于相互碰撞，最后其能量分布服从Maxwell分布。试

在一个容器中，假设开始时每一个分子的能量都是2.0×10^-21J，由于相互碰撞，最后其能量分布服从Maxwell分布。试计算：(1)气体的温度；(2)能量为1.98×10^-21J～2.02×10^-21J之间的分子在总分子中所占的分数(由于这个区间的间距很小，故用Maxwell公式的微分式)。

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第7题

对于时变电磁场。试证明Maxwell方程组中两个散度方程是不独立的，它们可由两个旋度方程和电荷守恒

定律导出。

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第8题

（1) 分子运动速度的绝对值X服从麦克斯韦（Maxwell)分布，其概率密度为其中b=m／（2kT)，k为玻耳兹曼（Boltzma

(1) 分子运动速度的绝对值X服从麦克斯韦(Maxwell)分布，其概率密度为

（1) 分子运动速度的绝对值X服从麦克斯韦（Maxwell)分布，其概率密度为其中b=m／（

其中b=m/(2kT)，k为玻耳兹曼(Boltzmann)常数，T为绝对温度，m是分子的质量，试确定常数A．

(2) 研究了英格兰在1875—1951年期间，在矿山发生导致不少于10人死亡的事故的频繁程度，得知相继两次事故之间的时间T(以日计)服从指数分布,其概率密度为

（1) 分子运动速度的绝对值X服从麦克斯韦（Maxwell)分布，其概率密度为其中b=m／（

求分布函数F_T(t)，并求概率P{50＜T＜100}．

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第9题

/ au/（）

A.ross

B.oat

C.rowd

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第10题

下列按复用顺序排列正确的是（）。

A.C—VC—TUC—AU—AUG

B.TUG—AU—AUG—VC—C

C.AUG—AU—VC—TUG—C

D.C—TUG—AU—VC—AUG

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