请问什么情况下浙江省考生ACCA国际会计师证书会被注销呢？

正确答案：
(b) (i) The share options
There are no income tax implications on the grant of the share options.
In the tax year in which Benny exercises the options and acquires the shares, the excess of the market value of the
shares over the price paid, i.e. ￡11,500 ((￡3·35 – ￡2·20) x 10,000) will be subject to income tax.
Benny’s financial exposure is caused by the rule within the share option scheme obliging him to hold the shares for a
year before he can sell them. If the company’s expansion into Eastern Europe fails, such that its share price
subsequently falls to less than ￡2·20 before Benny has the chance to sell the shares, Benny’s financial position may be
summarised as follows:
– Benny will have paid ￡22,000 (￡2·20 x 10,000) for shares which are now worth less than that.
– He will also have paid income tax of ￡4,600 (￡11,500 x 40%).

正确答案：
(c) Likely effectiveness of standard questionnaires
Most group auditors obtain information from other auditors through questionnaires in the form. of yes/no requests and/or
detailed questions.
Standard yes/no questionnaires are widely used because, for example, they:
■ can be completed more quickly by someone already familiar with their form. and content;
■ facilitate summarisation of responses from other auditors by the group auditor.
However, a standard questionnaire may be less effective than a ‘bespoke’ one in that it is likely to ask unnecessary questions.
This may result in the other auditor finding the questions to be ‘not applicable’ and regarding completion of the questionnaire
as a form-filling exercise, rather than providing the group auditor with essential information.
Nevertheless, there is a danger that questionnaires that are not based on some standard form. may overlook or otherwise omit
some significant issues and therefore fail to alert the group auditor to a potential risk area.
Thus a balance needs to be struck between requesting enough information for the group auditor to form. their own view
without requesting meaningless ‘box-ticking’ questions that do not deal with the issues. Questionnaires that get longer and
longer are likely to lose their effectiveness especially if they are to be used in different locations/jurisdictions.
Questionnaires will cover a broad range of topics such as qualifications, competence/experience, compliance with ISAs (and
ISQC 1), audit findings, subsequent events, etc. Therefore there will be a tendency to length (completeness) rather than
quality (relevance).
In conclusion, questionnaires should:
■ avoid over-use of yes/no questions which may encourage laxity;
■ not ask for information that has already been provided or which is unnecessary; and
■ be adequately tailored.

正确答案：

 

正确答案：
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks]