The finance director gives committees advice on the authority's overall budget ______ for the next year.
A.constraints
B.contents
C.contracts
D.contacts
- · 有3位网友选择 B,占比33.33%
- · 有3位网友选择 A,占比33.33%
- · 有2位网友选择 D,占比22.22%
- · 有1位网友选择 C,占比11.11%
A.constraints
B.contents
C.contracts
D.contacts
A、receptionist
B、electrician
C、air hostess
D、finance director
A、Typist of the finance section.
B、Secretary of the finance section.
C、General manager of the company.
D、Director of the finance section.
Bretlands Employment Agency
Bretlands have the following vacancies for staff
A. Director of Finance
B. Director of Quality Control
C. Sales Manager
D. Transport Manager
E. Assistant Personnel Manager
F. Designer in Publicity Department
G. Technician in IT Department
H. Assistant in Legal Department
Tom has a lot of experience preparing the layout for brochures on computer.
A、by using the earnings generated from its sales
B、by persuading a director's mother to make a personal loan to the company
C、by purchasing bonds in the secondary market
D、by selling new stocks to the public.
Bluebird Enterprises Co (Bluebird) is a retail company planning to list on a stock exchange within the next six months, and management has been advised by the company’s auditors about the need for compliance with corporate governance provisions. In particular, the finance director is looking to recruit non-executive directors as he understands that Bluebird will need to establish an audit committee.
The finance director has two potential non-executive directors whom he is considering approaching to join the board of Bluebird. Antony Goldfinch is currently an executive sales director of a listed multi-national banking company; he sits on an audit committee of another company as a non-executive director and is agreeable to being paid a fixed fee which is not related to profits. Jacob Mallard is currently a finance director of a small retail company, which does not compete with Bluebird; he has expressed an interest in a fixed seven year contract and he is the brother of Bluebird’s chief executive.
Required
(a) Explain the benefits to Bluebird Enterprises Co of establishing an audit committee. (4 marks)
(b) Discuss the advantages and disadvantages of appointing:
(i) Anthony Goldfinch; and
(ii) Jacob Mallard
as non-executive directors of Bluebird Enterprises Co.
Note: The total marks will be split equally between each part. (6 marks)
You would like to go to a course, on Smart Finance training.
Write a note to your managing director:
saying your willingness to go.
saying the time and cost of the course.
explaining why you want to go.
Write 40 — 50 words on a separate sheet.
Task One—Person
?For questions 13-17, match the extracts with the people, listed A- H.
?For each extract, choose the person who is speaking.
?Write one letter (A-H) next to the number of the extract.
A the sales director
B the managing director
C a secretary
D a new junior manager
E the advertising manager
F the finance director
G the catering manager
H the information technology manager
Sunflower Stores Co (Sunflower) operates 25 food supermarkets. The company’s year end is 31 December 2012. The audit manager and partner recently attended a planning meeting with the finance director and have provided you with the planning notes below.
You are the audit senior, and this is your first year on this audit. In order to familiarise yourself with Sunflower, the audit manager has asked you to undertake some research in order to gain an understanding of Sunflower, so that you are able to assist in the planning process. He has then asked that you identify relevant audit risks from the notes below and also consider how the team should respond to these risks.
Sunflower has spent $1·6 million in refurbishing all of its supermarkets; as part of this refurbishment programme their central warehouse has been extended and a smaller warehouse, which was only occasionally used, has been disposed of at a profit. In order to finance this refurbishment, a sum of $1·5 million was borrowed from the bank. This is due to be repaid over five years.
The company will be performing a year-end inventory count at the central warehouse as well as at all 25 supermarkets on 31 December. Inventory is valued at selling price less an average profit margin as the finance director believes that this is a close approximation to cost.
Prior to 2012, each of the supermarkets maintained their own financial records and submitted returns monthly to head office. During 2012 all accounting records have been centralised within head office. Therefore at the beginning of the year, each supermarket’s opening balances were transferred into head office’s accounting records. The increased workload at head office has led to some changes in the finance department and in November 2012 the financial controller left. His replacement will start in late December.
Required:
(a) List FIVE sources of information that would be of use in gaining an understanding of Sunflower Stores Co, and for each source describe what you would expect to obtain. (5 marks)
(b) Using the information provided, describe FIVE audit risks and explain the auditor’s response to each risk in planning the audit of Sunflower Stores Co. (10 marks)
(c) The finance director of Sunflower Stores Co is considering establishing an internal audit department. Required: Describe the factors the finance director should consider before establishing an internal audit department. (5 marks)
to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the
previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use
of liability disclaimer paragraphs.
Required:
(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.
(3 marks)
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