湖北省考生报名的缴费方式有哪些？应当注意什么问题？

正确答案：
Embedded risk
Risk awareness is the knowledge of the nature, hazards and probabilities of risk in given situations. Whilst management will
typically be more aware than others in the organisation of many risks, it is important to embed awareness at all levels so as
to reduce the costs of risk to an organisation and its members (which might be measured in financial or non-financial terms).
In practical terms, embedding means introducing a taken-for-grantedness of risk awareness into the culture of an organisation
and its internal systems. Culture, defined in Handy’s terms as ‘the way we do things round here’ underpins all risk
management activity as it defines attitudes, actions and beliefs.
The embedding of risk awareness into culture and systems involves introducing risk controls into the process of work and the
environment in which it takes place. Risk awareness and risk mitigation become as much a part of a process as the process
itself so that people assume such measures to be non-negotiable components of their work experience. In such organisational
cultures, risk management is unquestioned, taken for granted, built into the corporate mission and culture and may be used
as part of the reward system.
Tutorial note: other meaningful definitions of culture in an organisational context are equally acceptable.

正确答案：
(c) Forensic accounting is where an assurance provider investigates a specific issue, often with a legal consequence, such as a
suspected fraud. Specifically it is the process of gathering, analysing and reporting on data for the purpose of finding facts
and/or evidence in the context of financial/legal disputes and/or irregularities. The forensic accountant will also give
preventative advice based on evidence gathered. This advice is based usually on recommendations to improve the internal
control systems to prevent and detect fraud.
The relevance here is that Webb & Co are likely to be asked to provide a forensic accounting service to Mulligan Co.
The investigation will consider two issues – firstly whether the fraud actually happened, and secondly, if a fraud has taken
place, the financial value of the fraud. The investigation should determine who has perpetrated the fraud, and collect evidence
to help prosecute those involved in the deception.
In this case the suspicion that inventory is being stolen should be investigated, as there could be other reasons for the
discrepancy found in the inventory records. For example, the discrepancy could be caused by:
– Obsolete or damaged inventory thrown away but not eliminated from the inventory records
– Despatches from the warehouse not recorded in the inventory management system
– Incoming inventory being recorded incorrectly (e.g. recorded twice in the inventory management system)
– Inventory being held at a separate location and therefore not included in the count.
If it is found that thefts have taken place, then the forensic accountant should gather evidence to:
– Prove the identity of the persons involved
– Quantify the value of inventory taken.
The evidence gathered could be used to start criminal proceedings against those found to have been involved in the fraud.

正确答案：
(ii) A company has to apply IAS12 to the temporary differences between the carrying amount of the assets and liabilities in
its opening IFRS balance sheet (1 November 2003) and their tax bases (IFRS1 ‘First time adoption of IFRS’). The
deferred tax provision will be calculated using tax rates that have been enacted or substantially enacted by the balance
sheet date. The carrying values of the assets and liabilities at the opening balance sheet date will be determined by
reference to IFRS1 and will use the applicable IFRS in the first IFRS financial statements. Any adjustments required to
the deferred tax balance will be recognised directly in retained earnings.
Subsequent balance sheets (at 31 October 2004 and 31 October 2005) will be drawn up using the IFRS used in the
financial statements to 31 October 2005. The deferred tax provision will be adjusted as at 31 October 2004 and thenas at 31 October 2005 to reflect the temporary differences arising at those dates.