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(c) Outline the problems with references. (7 marks)(15 marks)
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(b) (i) Discusses the principles involved in accounting for claims made under the above warranty provision.(6 marks)(ii) Shows the accounting treatment for the above warranty provision under IAS37 ‘Provisions, ContingentLiabilities and Contingent Assets’ for the year ended 31 October 2007. (3 marks)Appropriateness of the format and presentation of the report and communication of advice. (2 marks)
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(b) Discuss the key issues which will need to be addressed in determining the basic components of aninternationally agreed conceptual framework. (10 marks)Appropriateness and quality of discussion. (2 marks)
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(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increaseddisclosure of information in financial statements. (14 marks)Quality of discussion and reasoning. (2 marks)
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(iii) A statement on the importance of confidentiality in the financing of the early stage working capital needsand an explanation of how this conflicts with the duty of transparency in matters of corporategovernance. (6 marks)Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)
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(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the memorandumand the effectiveness with which the information is communicated. (2 marks)
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In relation to company law, explain:(a) the limitations on the use of company names; (4 marks)(b) the tort of ‘passing off’; (4 marks)(c) the role of the company names adjudicators under the Companies Act 2006. (2 marks)
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What was the price of US dollar against mark on Monday?A.1.53 marks.B.1.57 marks.C.1.55 marks.D.122.75 yen.
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Examine the description of the MARKS table:STD_ID NUMBER(4)STUDENT_NAME VARCHAR2(30)SUBJ1 NUMBER(3)SUBJ2 NUMBER(3)SUBJ1 and SUBJ2 indicate the marks obtained by a student in two subjects. Examine this SELECT statement based on the MARKS table:SELECT subj1+subj2 total_marks, std_idFROM marksWHERE subj1 AVG(subj1) AND subj2 AVG(subj2) ORDER BY total_ marks;What is the result of the SELECT statement? ()A. The statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.B. The statement returns an error at the SELECT clause.C. The statement returns an error at the WHERE clause.D. The statement returns an error at the ORDER BY clause.
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(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes oftransactions. (4 marks)(c) In terms of audit reports, explain the term ‘modified’. (2 marks)