题目内容
（请给出正确答案）
A. product quality
B. purchasing power
C. personal preferences
D. mode of consumption
参考答案
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更多“detailed client information such as（)can help business to set their marketing strateg”相关的问题
A.In the source list at plant level
B.In the info record at client level
C.In the quota arrangement
D.In the info record at purchasing organization level
Why is Corporate Direct unique in the South-East？
A．It is an independent travel agency.
B．It holds detailed client information.
C．It offers the most competitive rates.
designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since
the arrival of Patrick Tiler, an experienced sales and marketing manager.
The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely
new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending
criteria stipulate the following:
‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will
be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The
business plan must be supported by an assurance opinion on the adequacy of the requested finance.’
The $3 million finance raised will be used as follows:
$000
Construction of new factory 1,250
Purchase of new machinery 1,000
Initial supply of timber raw material 250
Advertising and marketing of new product 500
Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the
finance request. A meeting will be held tomorrow to discuss this assignment.
Required:
(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting
with Mulligan Co. (8 marks)
？Read the text below about job advertisement.
？in most of the lines 41 - 52 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.
？If a line is correct, write CORRECT on your Answer Sheet.
？If there is an extra word in the line, write the extra word on your Answer Sheet.
Investment Analysts wanted
A Fund Management and subsidiary of a prestigious investment Bank seeks bright young Investment Analysts to augment its rapidly expanding research
41 department. Our client is a top US institution with significant funds under
42 management from world-wide. Increasingly it is seeking to manage the European
43 component of its portfolio from London. This has been let to an impressive rise in
44 its profile in European markets. The Bank is looking for talented and ambitious
45 Investment Analysts to form. a new specialist research team. investment Analysts
46 who perform. rigorous and detailed investigation into companies end securities
47 before making recommendations to those Fund Managers, Ideally, you will have
48 excellent academic credentials and a solid professional with grounding in
49 analytical techniques. Particularly useful would be training in an accountancy.
50 an MBA or a legal qualification. Excellent communication in skills are required. For an initial,
51 confidential conversation contact
52 the Bank's Personnel Manager directly.
(41)
Palm Industries Co (Palm)
Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.
A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.
Ash Trading Co (Ash)
Ash is a new client of Chestnut & Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.
The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.
The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.
Required:
For each of the two issues:
(i) Discuss the issue, including an assessment of whether it is material;
(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and
(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.
Notes:
1 The total marks will be split equally between each of the two issues.
2 Audit report extracts are NOT required.
A.info财富=info数量*info价格
B.info财富=info数量*info处理水平
C.info财富=info性能*info价格
D.info财富=info价值*info处理水平
A.SYSTEM INFO 1 ANDSYSTEM INFO 2
B.SYSTEM INFO 3 ANDSYSTEM INFO 4
C.SYSTEM INFO 5 ANDSYSTEM INFO 6
D.SYSTEM INFO 3 ANDSYSTEM INFO 6
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