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提问人:网友koffans 发布时间:2022-01-07
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(ii) If a partner, who is an actuary, provides valuation services to an audit client, can

(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?

(3 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

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更多“(ii) If a partner, who is an actuary, provides valuation services to an audit client, can”相关的问题
第1题
Retail Partner公司拥有8条折扣商店链,并准备通过流程再造和更多应用电子数据互换(EDI)来降低采

Retail Partner公司拥有8条折扣商店链,并准备通过流程再造和更多应用电子数据互换(EDI)来降低采购作业的成本。以下各项标杆工具中,哪一项对这种情况有用? I、比较采购成本和Retail Partner公司每条折扣商店链条中的实务,以辨认出他们内部“最佳实务”。 II、Retail Partner公司与另一个零售商——Discount City之间的实务比较,Discount City的做法经常被评为“最佳实务”。 III、 Retail Partner与国际航空公司Capital Airways之间的实务比较,Capital Airways的做法还常被誉为“同类最佳”。 IV、零售交易协会的出版物关于成功电子数据互换应用的深度分析。

A.只有II 和 IV。

B.只有I 和 II。

C.只有I和 IV。

D.I, II,III和IV。

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第2题
听力原文:M:My physics project is in trouble because my partner and I have completely diffe
rent ideas about how to proceed.

W:You should try to meet each other halfway.

Q:What does the woman suggest then man do?

(13)

A.Meet his partner in the middle of town.

B.Try to persuade his partner to agree with him.

C.Finish the first half of the project right now.

D.Make an effort to reach a compromise

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第3题
A. David V. HarkinsDavid V. Harkins has been affiliated with Thomas H. Lee Partners, L. P.

A. David V. Harkins

David V. Harkins has been affiliated with Thomas H. Lee Partners, L. P. and its predecessor, Thomas H. Lee Company, since its founding in 1974, and currently serves as President of Thomas H. Lee Partners, L.P. In addition, he has over 30 years experience in the investment and venture capital industry with the John Hancock Mutual Life Insurance Company, where he began his career, as well as TA Associates and Massachusetts Capital Corporation. Mr. Harkins also founded National Dentex Corporation and serves as Chairman of the Board. He is currently a director of Cott Corp. and Syratech Corp. Mr. Harkins also serves as President and Trustee of T. H. Lee Mezzanine II, the Administrative General Partner of Thomas H. Lee Advisors II, L. P. , which is the sole limited partner of the Managing General Partner of ML-Lee Acquisition Fund II, L. P. and ML-Lee Acquisition Fund (Retirement Accounts) II, L. P. , Principal Managing Director of Thomas H. Lee Advisors, LLC, TH Lee, Putnam Capital Advisors, LLC, and Thomas H. Lee Management Company, LLC, President of THL Fund IV Bridge Corp. and THL Investment Management Corp. , and Vice President of THL Equity Holdings III, Inc.

B. Hoff, Walter M.

Mr. Hoff is Chairman and Chief Executive Officer of NDCHealth. Prior to joining NDCHeahh, Mr. Hoff was Executive Vice President of First Data Corporation from 1991 to 1997, with responsibility for First Data Card Services Group. Mr. Hoff served as Chief Financial Officer and Executive Vice President of American Express Information Services Corporation (predecessor to First Data Corporation) from 1989 to 1991.

C. Thomas H. Lee

Thomas H. Lee founded Thomas H. Lee Partners, L. P.'s predecessor, Thomas H. Lee Company, in 1974 and from that time through July 1999, served as its President. Mr. Lee currently serves as General Director of Thomas H. Lee Partners, L. P. , which is a Boston-based private equity firm that focuses on investments in growth companies. From 1966 through 1974, Mr. Lee was with First National Bank of Boston where he directed the bank's high technology lending group from 1968 to 1974. Mr. Lee is also a director of Vertis Holdings, Inc. , Finlay Fine Jewelry Corporation, First Security Services Corporation, Miller Import Corporation, Safelite Glass Corporation, The Smith & Wollensky Restaurant Group, Inc., Vail Resorts, Inc., and Wyndham International, Inc. Mr. Lee is an individual general partner of ML-Lee Acquisition Fund II, L.P. and ML-Lee Acquisition Fund (Retirement Accounts) II, L.P. Mr. Lee also serves as Chairman of T. H. Lee Mezzanine II, the Administrative General Partner of Thomas FI. Lee Advisors II, L. P. , which is the sole limited partner of the Managing General Partner of ML-Lee Acquisition Fund II, L. P. and ML-Lee Acquisition Fund (Retirement Accounts) II, L. P.

D. Matthew S. Melius

Matthew S. Melius has been Executive Vice President, Credit Risk Management of Thomas H. Lee Partners, L.P. since January 2001. Mr. Melius previously was Executive Vice President, E-commerce of the Company from September 2000 to December 2000; Senior Vice President, E-Commerce from January 2000 to August 2000; Senior Vice President, Portfolio Marketing from January 1998 to December 1999; and Vice President, Marketing from September 1995 to December 1997. Prior to that, Mr. Melius served seven years in the credit card division of the First National Bank of Omaha, where he advanced from a management trainee to manager of the portfolio management department, where he directed the account retention and portfolio profitability operations.

E. Dan N. Piteleski

Dan N. Piteleski has been Executive Vice President and Chief Information Officer of Thomas H. Lee Partners, L.P. since May 2002. Mr. Piteleski previously was Senior Vice President, Chief Information Officer of the Company from May 2001 to April 2002. Prior to joining it, Mr. Piteleski was Vice President, Chief Information Officer of H.B. Full

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第4题
听力原文:W: My chemistry project is in trouble. My partner and I have totally different id
eas about how to proceed.

M: You should try to meet each other half way.

Q: What does the man suggest?

(16)

A.The man should work with somebody else.

B.The man should meet his partner's needs.

C.They should come to a compromise.

D.They should find a better lab for the project's.

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第5题
听力原文:M: Mary' would you like to be my cooperation partner next time?W: Sure. I just ca

听力原文:M: Mary' would you like to be my cooperation partner next time?

W: Sure. I just can't believe you still want to work with me after I messed up last time.

Q: What can we learn about the woman from the conversation?

(13)

A.She isn't ready to cooperate with the man.

B.She's surprised the man chose her.

C.She doesn't understand why the man didn't work.

D.She thinks it's difficult to find a partner.

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第6题
听力原文:M: My chemistry project is in trouble because my partner and I have totally diffe
rent ideas about how to proceed.

W: You should try to meet each other halfway.

Q. What does the woman suggest the man do?

(18)

A.Finish the first half of the project right away.

B.Make an effort to reach a compromise.

C.Have the teacher review the project.

D.Meet his partner in the middle of town.

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第7题
下列软件测试工具中哪些适用于自动化功能测试A. Mercury QuickTest ProfessionalB. Mercury W

下列软件测试工具中哪些适用于自动化功能测试

A. Mercury QuickTest Professional

B. Mercury WinRunner

C. Compuware Application Vantage

D. Borland SilkTest

E. Compuware Test Partner

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第8题
听力原文:M: My chemistry project is in trouble because my partner and I have totally diffe
rent ideas about how to proceed.

W: You should try to meet each other half way.

What does the woman suggest the man to do?

A.Finish the first half of the project right away.

B.Make an effort to reach a compromise.

C.Have the teacher review the project.

D.Meet his partner in the middle of the town.

点击查看答案
第9题
(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of tr

(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and

(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)

(b) Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.

(i) Supplier statement reconciliations

Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements. (3 marks)

(ii) Bank reconciliation

During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)

(iii) Receivables

Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)

Required:

Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.

Note: The mark allocation is shown against each of the three matters above.

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第10题
According to the passage, what is the main cause of Patrick stealing the money?A.Patrick w

According to the passage, what is the main cause of Patrick stealing the money?

A.Patrick was made a partner of the firm.

B.The partners agreed to have the money transferred.

C.Patrick had access to all the files in the firm.

D.Bogan decided to hire Patrick nine years earlier.

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