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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 responsibilities of management, and of auditors, in relation to the assessment ofgoing concern. You should include a description of the procedures used in this assessment where relevant.(7 marks) ” 相关考题
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Contingency planning should include all but which of the following?A The development of a contingency allowance determined by combining (layering) various estimate segments to form. larger estimate segments.B the development of schedule alternatives and work-aroundC the management of a contingency budgetD an assessment of project shut-down liabilities.E A and C
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1 Contingency planning should include all but which of the following?A. The development of a contingency allowance determined by combining (layering) various estimate segments to form. larger estimate segments.B the development of schedule alternatives and work-aroundC. the management of a contingency budgetD. an assessment of project shut-down liabilities.E. A and C
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(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposedchanges? (8 marks)
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(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical andsocial attitudes of the management could improve business performance. (7 marks)Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and socialresponsibilities of the Beth Group.
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(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee ofFillmore Pierce and as a qualified professional accountant.Required:(i) Compare and contrast her duties and responsibilities in the two roles of employee and professionalaccountant. (6 marks)
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(c) At a recent meeting of the board of directors, the managing director of Envico Ltd said that he considered itessential to be able to assess the ‘value for money’ of each seminar. He suggested that the quality of the speakersand the comfort of the seminar rooms were two assessment criteria that should be used in order to assess the‘value for money’ of each seminar.Required:Discuss SIX separate and distinct assessment criteria (including those suggested by the managing director),that would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar.(6 marks)
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(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)
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(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)
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(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.(6 marks)
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(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailedsubstantive procedures. (7 marks)
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You are the manager responsible for performing hot reviews on audit files where there is a potential disagreementbetween your firm and the client regarding a material issue. You are reviewing the going concern section of the auditfile of Dexter Co, a client with considerable cash flow difficulties, and other, less significant operational indicators ofgoing concern problems. The working papers indicate that Dexter Co is currently trying to raise finance to fundoperating cash flows, and state that if the finance is not received, there is significant doubt over the going concernstatus of the company. The working papers conclude that the going concern assumption is appropriate, but it isrecommended that the financial statements should contain a note explaining the cash flow problems faced by thecompany, along with a description of the finance being sought, and an evaluation of the going concern status of thecompany. The directors do not wish to include the note in the financial statements.Required:(b) Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide thenote to the financial statements. (5 marks)
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_______ is characteristics of good assessment for classroom purposes.
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Which of the following is NOT true about the assessment in language teaching?
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C．The students themselves should be given the chance to evaluate their own performance.
D．Assessment means to discover what the learners know and can do at certain stage of the learning process.
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Which of the following about teaching assessment is inappropriate?A.Diagnostic assessment is a kind of test carried out after a teaching activity.
B.Formative assessment should be student-oriented.
C.Summative assessment is often carried out at the end of a term.
D.Portfolios,daily reports,and delivering speeches are all formative assessment.
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You want to create a Host Checker policy that looks for a specific antivirus product that is running on your client machines, but the predefined antivirus options do not include the antivirus product version that you use.Which feature should you verify the antivirus product is up to date?（）A、Enhanced Endpoint SecurityB、DP signaturesC、Antivirus licensingD、Endpoint Security Assessment Plug-in
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You work as a exchange administrator at TestKing.com. The TestKing.com network contains an internalnetwork as well as a perimeter network. The primeter network contains an Exchange Server 2010 EdgeTransport Server named TESTKING-EX. During the course of day you receive an instruction form the CIO to formulate a remote managementsolution for TESTKING-EX01 based on the set criteria below： You need to ensure that management traffic is encypted. You nedd to ensure that remote administration is permitted fron the Internet network.You need to ensure that Exchange Management Console （EMC） is supported. What should you do？（）A、You should recommend that Windows Management Instrumentation Command-line （WMIC） be used.B、You should recommend that Lightweight Directory Access Protocol（LDAP）over Secure Socket Layer（SSL） be used.C、You should recommend that Windows Remote Management （WinRM） over SSL be used.D、You should recommend that Remote Desktop Protocol（RDP）over Secure Socket Layer（SSL）be used.
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问答题Practice 1 You should spend about 20 minutes on this task. The graph below shows the demand for electricity in England during typical days in autumn and spring. The pie chart shows how electricity is used in an average English home. Summarize the information by selecting and reporting the main features, and make comparisons where relevant. Write at least 150 words.
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单选题During which phase of the steps to success methodology for Cisco SMB Security Solutions would the Network Readiness Assessment be used to assess the readiness of an existing network infrastructure and determine which，if any modification should be prior to implementation？（）A
PrepareB
DesignC
PositionD
DevelopE
PlanF
Perform
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单选题Methods of classroom assessment include teacher assessment, _______.A
parents assessment and self-assessmentB
questionnaires and awardsC
moral assessment and quantitative surveysD
self-assessment and peer assessment
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单选题Which of the following about teaching assessment is inappropriate?A
Diagnostic assessment is a kind of test carried out after a teaching activity.B
Formative assessment should be student-oriented.C
Summative assessment is often carried out at the end ofa term,D
Portfolios, daily reports, and delivering speeches are all formative assessment
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单选题During which phase of the steps to success methodology for Cisco SMB security solutions would the Network Readiness Assessment be used to assess the readiness of an existing network infrastructure and determine which， if any， modification should be made prior to implementation？（）A
PositionB
PrepareC
DesignD
PerformE
Plan
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