(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment
properties. (6 marks)
第1题:
(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the
QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
第2题:
(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,
identify the years in which it can be claimed and state the time limit for submitting the claim.
(3 marks)
第3题:
(ii) Explain the organisational factors that determine the need for internal audit in public listed companies.
(5 marks)
第4题:
(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.
(6 marks)
第5题:
(ii) analytical procedures, (6 marks)
might appropriately be used in the due diligence review of MCM.
第6题:
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse
Holdings Plc. (6 marks)
第7题:
(b) Describe the principal audit work to be performed in respect of the useful lives of Shire Oil Co’s rig platforms.
(6 marks)
第8题:
(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)
第9题:
(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.
(12 marks)
第10题:
(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following
items in the balance sheet:
(i) trade receivables; and (3 marks)