注意查看！2020年广东省ACCA考试报名时间

正确答案：
(iii) Cross selling services
The practice of cross selling is intended to give incentives to members of audit teams to concentrate their efforts on the
selling of non-audit services to audit clients.
It is not inappropriate for an audit firm to cross sell or for members of the audit team to recognise on an ongoing basis
the need of a client to have non audit services. However it should not be an aim of the audit team member to seek out
such opportunities.
Boleyn should have policies and procedures to ensure that, in relation to each audit client:
■ the objectives of the members of the audit team do not include selling of non-audit services to the audit client;
■ the criteria for evaluating the performance of members of the audit team do not include success in selling nonaudit
services to the audit client;
■ no specific element of remuneration of a member of the audit team and no decision concerning promotion within
the audit firm is based on his or her success in selling non-audit services to the audit client; and
■ the ethics partner being available for consultation when needed.
Therefore objectives such as the following are inappropriate:
■ to meet a quota of opportunities;
■ to specifically make time to discuss with clients which non-audit services they should consider;
■ to develop identified selling opportunities.
An audit engagement partner’s performance should be judged on the quality and integrity of the audit only. There are
no restrictions on normal partnership profit-sharing arrangements.

正确答案：
(b) The four quadrants of the Boston-growth share matrix summarise expected profits and resultant cash flows and recommends
an outline strategy to follow which rather simplistically may be summarised as invest in stars, scrutinise the problem children,
milk the cows and divest the dogs.
Value Chain Analysis
It is vital that the management of SCC Ltd undertake a value chain analysis of each of its divisions in order to identify and
eliminate all non-value added activities, thereby improving profitability and cash flow without necessarily increasing turnover
or market share.
Divestment of the Footwear division
Serious consideration should be given to the divestment of the Footwear division. This will enable resources to be redirected
to divisions categorised as problem children i.e. the Industrial and Children’s divisions.
Support the Stars
As far as the Fashion division is concerned, it is obviously in a growth market and currently performing well. It is vital, given
the forecast performance of the other subsidiaries that the management of SCC Ltd do not concentrate on the poor performers
to the detriment of its only star.

正确答案：
(ii) The summary analysis in (a)(i) shows that using overall points gained, Michaelangelotown has achieved the best
performance with 12 points. Donatellotown and Leonardotown have achieved a reasonable level of performance with
eight points each. Raphaeltown has under performed, however, gaining only four out of the available 12 points.
Michaelangelotown is the only depot to have achieved both an increase in revenue over budget and an increased
profit:revenue percentage.
In the customer care and service delivery statistics, Michaelangelotown has achieved all six of the target standards,
Donatellotown four; Leonardotown three. The Raphaeltown statistic of achieving only one out of six targets indicates the
need for investigation.
With regard to the credit control and administrative efficiency statistics, Leonardotown and Michaelangelotown achieved
all four standards and Donatellotown achieved three of the four standards. Once again, Raphaeltown is the ‘poor
performer’ achieving only two of the four standards.