题目内容
（请给出正确答案）
(ii) Describe the basis for the calculation of the provision for deferred taxation on first time adoption of IFRS
including the provision in the opening IFRS balance sheet. (4 marks)
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更多“（ii) Describe the basis for the calculation of the provision for deferred taxation on firs”相关的问题
(ii) Describe the evidence you would seek to support the assertion that development costs are technically
feasible. (3 marks)
(ii) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.
(4 marks)
(ii) Describe the claim of each of the four identified stakeholders. (4 marks)
(i) Describe FIVE types of procedures for obtaining audit evidence; and
(ii) For each type of procedure, describe an example relevant to the audit of BANK balances.
Note: The total marks will be split equally between each part. (10 marks)
What is the purpose of this talk？
A．To present an achievement award
B．To describe a well-known book
C．To discuss a research report
D．To introduce a guest speaker
(a) ISA 700 Forming an Opinion and Reporting on Financial Statements requires auditors to produce an audit report. This report should contain a number of consistent elements so that users are able to understand what the audit report means.
Required:
Describe FOUR elements of an unmodified auditor’s report and for each explain why they are included. (4 marks)
(b) Bullfinch.com is a website design company whose year end was 31 October 2014. The audit is almost complete and the financial statements are due to be signed shortly. Revenue for the year is $11·2 million and profit before tax is $3·8 million. A key customer, with a receivables balance at the year end of $283,000, has just notified Bullfinch.com that they are experiencing cash flow difficulties and so are unable to make any payments for the foreseeable future. The finance director has notified the auditor that he will write this balance off as an irrecoverable debt in the 2015 financial statements.
Required:
(i) Explain whether or not the 2014 financial statements require amendment; and
(ii) Describe audit procedures which should be performed in order to form. a conclusion on any required amendment.
Note: The total marks will be split equally between each part. (6 marks)
For the horseshoe crab data , fit the logistic regression model for π =probability of a satellite, using weight as the predictor. a. Report the ML prediction equation. b. Find
at the weight values 1.20, 2.44, and 5.20kg, which are the sample minimum, mean, and maximum. c. Find the weight at which
. d. At the weight value found in (c), give a linear approximation for the estimated effect of (i) a 1kg increase in weight. This represents a relatively large increase, so convert this to the effect of (ii) a 0.10kg increase, and (iii) a standard deviation increase in weight (0.58kg). e. Construct a 95% confidence interval to describe the effect of weight on the odds of a satellite. Interpret. f. Conduct theWald or likelihood-ratio test of the hypothesis that weight has no effect. Report the P-value, and interpret. Note: you can get the data in the R package "icda" which is named by "horseshoecrabs".
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