Patrols should be conducted by teams () individuals.
A.rather than
B.no less than
C.more than
A.rather than
B.no less than
C.more than
Patrols should be conducted by teams()individuals.
A. rather than
B. no less than
C. more than
Phil Barton, chief executive of Keep Britain Tidy, 【62】______ its new Dirty Pig campaign, said it was the first time it had investigated which 【63】______ made up "littered England" and the same names appeared again and again. "We 【64】______ litterers for dropping this fast food litter 【65】______ the first place but also believe the results have pertinent (相关的) messages for the fast food 【66】______ McDonald's, Greggs, KFC and Subway need to do more to 【67】______ littering by their customers".
He recognised efforts made by McDonald's, 【68】______ placing litter bins and increasing litter patrols, but its litter remained "all too prevalent". All fast food chains should reduce 【69】______ packaging, he added. Companies could also, reduce prices 【70】______ those who stayed to eat food on their premises, offer money-off vouchers(代金券) or other 【71】______ for those who returned packaging and put more bins at 【72】______ points in local streets, not just outside their premises. A 【73】______ for McDonald's said: "We do our best. Obviously we ask all our customers to dispose of litter responsibly", Trials of more extensive, all-day litter patrols were 【74】______ in Manchester and Birmingham. KFC said it took its 【75】______ for litter management "very seriously", and would introduce a programme to reduce packaging 【76】______ many products. Subway said that it worked hard to 【77】______ the impact of litter on communities, 【78】______ it was "still down to the 【79】______ customer to dispose of their litter responsibly". Greggs said it recognised the "continuing challenge for us all", 【80】______ having already taken measures to help 【81】______ the issue.
62.
A.elevating
B.launching
C.convening
D.projecting
(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.
(9 marks)
(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of the
carrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and
(7 marks)
(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its
accounting for construction contracts. (6 marks)
(b) Explain the matters that should be considered when planning the nature and scope of the examination of
Cusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
__________ ,I should ask them some questions.
A.Should they come to us
B.If they come to as
C.Were they come to us
D.Had they come to us
(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct should
contain the following.
(i) A definition and brief explanation of ‘sustainable development’; (3 marks)
(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that has
been separately disclosed on the face of the income statement. The equipment cost $1·2 million when it was
purchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
Which of the following statements are correct?
(1) Co X is the taxpayer for China enterprise income tax (EIT)
(2) Co Y is the withholding agent for China EIT
(3) Co A is the withholding agent for China EIT
(4) The EIT should be filed at the place where Co
A.is located A 1 and 2
B.1, 3 and 4
C.1 and 4 only
D.3 and 4 only
Required:
(a) Identify and explain TWO factors which would indicate that an engagement letter for an existing audit client should be revised. (2 marks)
(b) List SIX matters which should be included within an audit engagement letter. (3 marks)
(c) Your audit firm has just won a new audit client, Milky Way Technologies Co (Milky Way), and you have been asked by the audit engagement partner to gain an understanding about the new client as part of the planning process.
Required:
Identify FIVE sources of information relevant to gaining an understanding of Milky Way Technologies Co and describe how this information will be used by the auditor. (5 marks)