国际注册会计师资格（ACCA）是不是很难考，本文为你解答~

正确答案：
(b) Perfect Shopper currently has a relatively short upstream supply chain. They are bulk purchasers from established suppliers
of branded goods. Their main strength at the moment is to offer these branded goods at discounted prices to neighbourhood
shops that would normally have to pay premium prices for these goods.
In the upstream supply chain, the issue of branding is a significant one. At present, Perfect Shopper only provides branded
goods from established names to its customers. As far as the suppliers are concerned, Perfect Shopper is the customer and
the company’s regional warehouses are supplied as if they were the warehouses of conventional supermarkets. Perfect
Shopper might look at the following restructuring opportunities within this context:
– Examining the arrangements for the delivery of products from suppliers to the regional warehouses. At present this is in
the hands of the suppliers or contractors appointed by suppliers. It appears that when Perfect Shopper was established
it decided not to contract its own distribution. This must now be open to review. It is likely that competitors have
established contractual arrangements with logistics companies to collect products from suppliers. Perfect Shopper must
examine this, accompanied by an investigation into downstream distribution. A significant distribution contract would
probably include the branding of lorries and vans and this would provide an opportunity to increase brand visibility and
so tackle this issue at the same time.
– Contracting the supply and distribution of goods also offers other opportunities. Many integrated logistics contractors also
supply storage and warehousing solutions and it would be useful for Perfect Shopper to evaluate the costs of these.
Essentially, distribution, warehousing and packaging could be outsourced to an integrated logistics company and Perfect
Shopper could re-position itself as a primarily sales and marketing operation.
– Finally, Perfect Shopper must review how it communicates orders and ordering requirements with its suppliers. Their
reliance on supplier deliveries suggests that the relationship is a relatively straightforward one. There may be
opportunities for sharing information and allowing suppliers access to forecasted demand. There are many examples
where organisations have allowed suppliers access to their information to reduce costs and to improve the efficiency of
the supply chain as a whole.
The suggestions listed above assume that Perfect Shopper continues to only supply branded goods. Moving further upstream
in the supply chain potentially moves the company into the manufacture and supply of goods. This will raise a number of
significant issues about the franchise itself.
At present Perfect Shopper has, by necessity, concentrated on branded goods. It has not really had to understand how these
goods sell in specific locations because it has not been able to offer alternatives. The content of the standing order reflects
how the neighbourhood shop wishes to compete in its locality. However, if Perfect Shopper decides to commission its own
brand then the breadth of products is increased. Neighbourhood shops would be able to offer ‘own brand’ products to compete
with supermarkets who also focus on own brand products. It would also increase the visibility of the brand. However, Perfect
Shopper must be sure that this approach is appropriate as a whole. It could easily produce an own brand that reduces the
overall image of the company and hence devalues the franchise. Much more research is needed to assess the viability ofproducing ‘own brand’ goods.

正确答案：

 

正确答案：
(c) It has become increasingly common for audit firms to include a disclaimer paragraph within the audit report. However, it is
not a requirement of auditing standards and individual audit firms need to assess the advantages and disadvantages of the
use of a disclaimer paragraph.
The wording is used to state the fact that the auditor’s report is intended solely for the use of the company’s members as a
body, and that no responsibility is accepted or assumed to anyone other than the company and the company’s members as
a body.
The main perceived advantage is that the disclaimer should help to reduce the exposure of the audit firm to liability claims
from anyone other than the company or the company’s body of shareholders. The disclaimer makes it clear that the audit
firm reports only to those who appointed the firm, i.e. the members of the company, and this may make it more difficult for
the audit firm to be sued by a third party.
It is also argued that the use of a disclaimer could help to bridge the ‘expectation gap’ by providing a clearer indication of the
responsibility of the auditor.
In this way the audit firm can manage its risk exposure in an increasingly litigious environment. Recent high profile legal cases
against audit firms, such as the Bannerman case in Scotland, illustrate that an audit firm’s duty of care can extend beyond
the company and its shareholders, and that audit firms should consider how to protect themselves against liability claims.
Tutorial note: It is appropriate here to quote recent cases such as the Bannerman case to illustrate the reason why audit
firms face increased potential exposure to claims from third parties. However, knowledge of specific legal cases is not
required to gain full marks for this requirement.
However, it can be argued that a disclaimer does not necessarily work to protect an audit firm. Each legal case has individual
circumstances, and while a disclaimer might protect the audit firm in one situation, equally it may not offer any protection
where the facts of the case are different.
In addition, it is often argued that if an audit firm conducts an audit using full due care and diligence, there is no need for a
disclaimer, as a high quality audit would be very unlikely to lead to any claims against the audit firm. Consequently, it could
be argued that the use of disclaimers as a means to limit liability could permit low quality audits to be performed, the auditors
being confident that legal cases against them are restricted due to the presence of a disclaimer within the audit report.