看看有你所在的贵州省有上榜吗——ACCA中国考点分布城市

正确答案：
4 JINACK CO
(a) Auditor’s responsibilities for subsequent events
■ Auditors must consider the effect of subsequent events on:
– the financial statements;
– the auditor’s report.
■ Subsequent events are all events occurring after a period end (i.e. reporting date) i.e.:
– events after the balance sheet date (as defined in IAS 10); and
– events after the financial statements have been authorised for issue.
Events occurring up to date of auditor’s report
■ The auditor is responsible for carrying out procedures designed to obtain sufficient appropriate audit evidence that all
events up to the date of the auditor’s report that may require adjustment of, or disclosure in, the financial statements
have been identified.
■ These procedures are in addition to those applied to specific transactions occurring after the period end that provide
audit evidence of period-end account balances (e.g. inventory cut-off and receipts from trade receivables). Such
procedures should ordinarily include:
– reviewing minutes of board/audit committee meetings;
– scrutinising latest interim financial statements/budgets/cash flows, etc;
– making/extending inquiries to legal advisors on litigation matters;
– inquiring of management whether any subsequent events have occurred that might affect the financial statements
(e.g. commitments entered into).
■ When the auditor becomes aware of events that materially affect the financial statements, the auditor must consider
whether they have been properly accounted for and adequately disclosed in the financial statements.
Facts discovered after the date of the auditor’s report but before financial statements are issued
Tutorial note: After the date of the auditor’s report it is management’s responsibility to inform. the auditor of facts which
may affect the financial statements.
■ If the auditor becomes aware of such facts which may materially affect the financial statements, the auditor:
– considers whether the financial statements need amendment;
– discusses the matter with management; and
– takes appropriate action (e.g. audit any amendments to the financial statements and issue a new auditor’s report).
■ If management does not amend the financial statements (where the auditor believes they need to be amended) and the
auditor’s report has not been released to the entity, the auditor should express a qualified opinion or an adverse opinion
(as appropriate).
■ If the auditor’s report has been released to the entity, the auditor must notify those charged with governance not to issue
the financial statements (and the auditor’s report thereon) to third parties.
Tutorial note: The auditor would seek legal advice if the financial statements and auditor’s report were subsequently issued.
Facts discovered after the financial statements have been issued
■ The auditor has no obligation to make any inquiry regarding financial statements that have been issued.
■ However, if the auditor becomes aware of a fact which existed at the date of the auditor’s report and which, if known
at that date, may have caused the auditor’s report to be modified, the auditor should:
– consider whether the financial statements need revision;
– discuss the matter with management; and
– take appropriate action (e.g. issuing a new report on revised financial statements).

正确答案：D

正确答案：
(ii) Vehicles
■ Agreeing opening ledger balances of cost and accumulated depreciation (and impairment losses) to the non-current
asset register to confirm the comparative amounts.
■ Physically inspecting a sample of vehicles (selected from the asset register) to confirm existence and condition (for
evidence of impairment). If analytical procedures use management information on mileage records this should be
checked (e.g. against milometers) at the same time.
■ Agreeing additions to purchase invoices to confirm cost.
■ Reviewing the terms of all lease contracts entered into during the year to ensure that finance leases have been
capitalised.
■ Agreeing the depreciation rates applied to finance lease assets to those applied to similar purchased assets.
■ Reviewing repairs and maintenance accounts (included in materials expense) to ensure that there are no material
items of capital nature that have been expensed (i.e. a test for completeness).

正确答案：
(b) Supaserve, through its electronic point of sale system (EPOS), is already likely to have useful information on the overall
patterns of buying behaviour in terms of products bought frequently, peak periods, etc. It is less likely to have detailed
information on individual customer purchase patterns, though it may be monitoring where its customers are living, travel
patterns, etc. The introduction of the new online system has the potential to have a major strategic impact on the company
and its relationship with its customers. Impact can be measured by assessing the significance of the change on the company’s
operations and the likelihood of its occurrence. In Michael Porter’s words, ‘the basic tool for understanding the influence of
information technology on companies is the value chain . . . and how it affects both a company’s cost and the value delivered
to buyers’.
Clearly the investment in Internet based technology will affect both the cost and revenue sides of the business. In terms of
operations the company will need to decide the way in which to integrate the new method of customer buying with its
traditional methods. Does it create a separate ‘dedicated’ warehouse operation solely involved with the online business or does
it integrate it within its existing operations? The customer will have immediate access to information on whether goods are in
stock or not, and this may have a significant impact on the procurement systems Supaserve has with its suppliers and the
inbound logistics which get the products to where they are needed for dispatch to the customers.
Online shopping will have a major impact on outbound logistics in that a totally new distribution process will have to be
created. The extent to which this new service is provided in-house by setting up a new activity within Supaserve, or
alternatively is outsourced to specialist distributors is a key decision affecting costs and efficiency. Supaserve’s delivery
performance will be both measurable and potentially available to competitors and a real source of competitive advantage or
disadvantage.
The new online system will have an immediate impact on marketing and sales. Can customers pay over the Internet?
Opportunities for direct marketing to individual customers are opened up and customisation becomes a real possibility.
Customers can link into after-sales services and provide insights into customer satisfaction. On the support side of the value
chain the impact on human resources may be profound and technology lies at the heart of the change. Above all there is a
key need to link the new strategy to the operational systems needed to deliver it.
Clearly, the introduction of the online shopping system offers an opportunity for Supaserve to differentiate itself from its
aggressive competitors. The online service, as suggested above, is likely to appeal to a limited but growing segment of its
customers. In strategic terms it is a focus differentiation strategy enabling Supaserve to provide an improved level of service
to its customers. For this customers are willing to pay a small premium. Perhaps the more significant impact on its profit
margins will be derived from improved levels of customer retention and the attraction of customers who formerly shopped
with its competitors. The ability to sustain its competitive advantage will be measured by the impact on its competitors and
their ability to introduce a similar service.
There are a number of useful models for assessing the impact of an IT related change. These could include the five forces
model and the frameworks developed by Michael Earl assessing the strategic impact of IT. Michael Earl argues persuasively
for the correct alignment between business strategy and IT strategy. Indeed he sees a need for a ‘binary approach’ with the
alignment of IT investment activities in existing ways of doing business as having to be accommodated with the IT investments
associated with more radical change to the ways business is conducted.