备考资料：2020年ACCA考试审计与认证业务知识点(4)

正确答案：
(iii) Warranty provision
■ Agree the principal assumptions in management’s estimate of liabilities under warranties to the terms of warranty
as set out in contracts for sale of vehicle. For example:
– the period for which warranties are given;
– whether for parts replacement only or parts and labour;
– exclusion clauses, perhaps for vehicles sold into a particular market, or used in a specified industry (e.g. filmmaking).
■ Agree the reasonableness of management’s assumptions in the calculation of the provision. For example, the
proportion of vehicles for which claims are made within three months, three to six months, six to nine months, etc.
■ Substantiate the economic reality of the basis of management’s calculations. For example:
– agree the number of vehicles sold each month to a summary sales report;
– agree the calculation of average cost of a repair under warranty to job records;
– test costs of repair on a sample basis (e.g. parts replaced to price lists and labour charges to hours worked
(per job records) and charge-out rates).
■ Consider the reasonableness of management’s estimate by comparing:
– the actual cost of after-date repairs (say for three months) against the appropriate proportion of the provision
made;
– current year provision per vehicle sold against prior provision per vehicle sold.
■ Assess management’s ability to make reliable estimates in this area by comparing last year’s provision with the
actual repairs under warranty costs incurred during the year in respect of sales made in previous years.
Tutorial note: The basis of management’s estimate may tend to overstate or understate the provision required
and should be revised accordingly.
■ Agree the extent to which the provision takes account of (has been reduced by) any recourse to suppliers (e.g. in
respect of faulty parts). For example:
– by reviewing terms of purchases from major suppliers;
– by examining records of replacement parts received free of charge.

正确答案：
(d) Much has been written on the links between leadership and culture and in particular the influence of the founder on the
culture of the organisation. Schein actually argues that leadership and culture are two sides of the same coin. Tony’s father
had a particular vision of the type of company he wanted and importance of product innovation to the success of the business.
Tony is clearly influenced by that cultural legacy and has maintained a dominant role in the business though there is little
evidence of continuing innovation. Using the McKinsey 7-S model the founder or leader is the main influence on the
development of the shared values in the firm that shapes the culture. However, it is clear from the scenario that Tony through
his ‘hands-on’ style. of leadership is affecting the other elements in the model – strategy, structure and systems – the ‘hard’
factors and the senior staff and their skills – the ‘soft’ factors – in making strategic decisions.
Delegation has been highlighted as one of the problems Tony has to face and it is a familiar one in family firms. Certainly
there could be need for him to give his senior management team the responsibility for the functional areas they nominally
control. Tony’s style. is very much a ‘hands-on’ style. but this may be inappropriate for handling the problems that the company
faces. Equally, he seems too responsible for the strategic decisions the company is taking and not effectively involving his
team in the strategy process. Style. is seen as a key factor in influencing the culture of an organisation and getting the right
balance between being seen as a paternalistic owner-manager and a chairman and chief executive looking to develop his
senior management team is difficult. Leadership is increasingly being seen as encouraging and enabling others to handle
change and challenge and questioning the assumptions that have influenced Shirtmaster’s strategic thinking and development
to date. The positive side of Tony’s style. of leadership is that he is both known and well regarded by the staff on the factory
floor. Unfortunately, if the decision is taken to source shirts from abroad this may mean that the manufacturing capability
disappears.

6D–ENGAA
Paper 3.5
Tony should be aware that changing the culture of an organisation is not an easy task and that as well as his leadership style
influencing, his leadership can also be constrained by the existing culture that exists in the Shirtmaster Group. Other models
that could be useful include Johnson, Scholes and Whittington’s cultural web and Lewin’s three-stage model of change and
forcefield analysis. Finally, Peters and Waterman in their classic study ‘In search of excellence’ provides insights into the closerelationship between leadership and creating a winning culture.

正确答案：
(ii) Upwards communication is generally non-directive in nature and often takes two forms: personal problems or suggestions and/or technical feedback as part of the organisation’s control system.