3 (a) Discuss why the identification of related parties, and material related party transactions, can be difficult for
auditors. (5 marks)
(ii) the strategy of the business regarding its treasury policies. (3 marks)
(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the
report.)
I’m sorry ,sir. Your identity card ().Do you have any other means of identification?
A.is,too old
B.is not valid
C.has expired
D.looks different to you
A.传感器(sensors)技术
B.无线射频识别(radio frequency identification, RFID)技术
C.指示剂(indicators)技术
D.二维码技术
If the () is expire, he need another()
A.identity card
B.ticket
C.photo
D.means of identification
(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)
to (iii) above and ONE value that relates to level (iv).
In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and
comment on possible benefits from the identification of the cause of each cost driver. (10 marks)
(At the reception deskof the International Hotel. R:Receptionist S:Mr. Song)
R:Good morning, welcome to the International Hotel.
S:Good morning. 66__________________ . I have a reservation here.
R:Letme have a check, Mr. Song. Well, you’ve booked 67________________ , is that right?
S:Yes,a single room fortwo nights.
R:Do you have any identification, Mr. Song?
S:Yes, 68________________ .
R:Would you fill in the registration form, please?
S:OK. (Four minutes later.)
S:Is it right?
R:Yes, 69________________ and here is your keycard.
S:Thank you. Could you please tell me the check-out time?
R: 70 ________________. Enjoy your stay here.
S:Thanks.
66_______________
A.Can I have your name
B.Where are youfrom
C.What’s your name, please
D.My name is Song Jun
67A.a single room for two nights
B.a single room for one night
C.a double room for two nights
D.a double room for one night
68A.I have a problem
B.here’s my passport
C.it’s a card
D.here is yourID card
69A.You cancome soon
B.Your card is wrong
C.Your room numberis 1688
D.Maybe I can come
70A.Next week
B.Asyou like
C.The longer, the better
D.Any time before 13:00 at noon
请帮忙给出每个问题的正确答案和分析,谢谢!