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[单选题]

fee/fiː/()

A.技巧

B.途径;进程

C.机械装置

D.费用

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D、费用

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第1题
(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each

(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)

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第2题
FFV指的是 Fee For()

A.Voltage

B.Value

C.Vacationn

D.Volume

E.Validity

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第3题
下列哪些单词表示“工资”()。

A.salary

B.earnings

C.fee

D.wage

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第4题
FFS指的是Fee For()

A.Service

B.System

C.Scale

D.State

E.Subject

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第5题
机场费的英文是()A.airport feeB.construction feeC.administration feeD.diplomatic fee

机场费的英文是()

A.airport fee

B.construction fee

C.administration fee

D.diplomatic fee

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第6题
机场费的英文不是()

A.airport fee

B.construction fee

C.administration fee

D.diplomatic fee

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第7题
如果卖家认为亚马逊错误收取了他的商品fulfillment fee,那么可能会是什么原因?()

A.亚马逊如何收取fulfillment fee,我们是无从得知的

B.亚马逊不小心错收了卖家的费用

C.卖家在商品入仓时,没有检查好商品的尺寸和重量

D.商品在入仓时,亚马逊所测量的商品尺寸和卖家测的尺寸不一致

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第8题
The other main source of revenue for a bank is fee income, or called ______ income.A.inter

The other main source of revenue for a bank is fee income, or called ______ income.

A.interest

B.commission

C.service

D.net

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第9题
FI支柱关注于工厂战略指标项的()

A.质量

B.效率

C.士气

D.成本

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第10题
FI支柱改善八字循环法包括()和()两个环

A.维持

B.坚持

C.改善

D.改革

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第11题
下列检测器中,属于浓度型检测器的是()。

A.FI

B.B、TC

C.C、NP

D.D、FPD

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