重要提示：
请勿将账号共享给其他人使用，违者账号将被封禁！
题目
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
更多“You are an audit manager responsible for providing hot reviews on selected audit clients w”相关的问题
第1题
A.Picasso
B.Van Gogh
C.Monet
D.Rembrandt
第3题
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailed
substantive procedures. (7 marks)
第4题
(c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of five
years being applied to development costs in relation to Plummet. (5 marks)
第5题
(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.
(6 marks)
第6题
A into ;
B in ;
C from
第7题
A.FORCE_PLUS_PERMANENT is not valid for the audit-log option
B.The audit_log.so library does not exist
C.The audit_log.so library is in a location that is different from that defined by the plugin_dir option
D.The audit plugin must be loaded dynamically by using the INSTALL PLUGIN command
E.The audit log file does not exist in which to write audit events
F.The audit_log.so library is not an executable file
第8题
A.Re-install the audit plugin
B.Execute the command FLUSH LOGS
C.Execute the command SET GLOBAL audit_log_fiush= ON
D.Move or rename the existing audit.log file
第9题
A. SYS, SYSTEM
B. SCOTT
C. Only for successful executions
D. Only for failed executions
E. Both successful and failed executions
第11题
A. It provides reliable input for verifying network consistency.
B. It requires a network audit to support some upgrade decisions.
C. It requires a network audit to support any network restructuring.
D. It begins with gathering organizational input that may be inaccurate.
相关内容
发站给中途站预留的包房，可利用其发售最远至预留站的车票（）
执勤分队集体外出活动.除当班哨兵外.营区至少保留三班哨的兵力（）
骑士小张送餐多了发现有时候顾客不方便出来当面接收货品，小张总结下来觉得送到门卫处/前台/门口等指定的位置后跟客户再三确认是否无误，还得用水印相机拍照通过APP“消息”发给顾客，这样就万无一失了，小张的做法对吗（）
新员工入职，按照公司要求到指定医院体检产生的体检费用可自行报销，报销标准为100元/人，报销期限为其入职时间的3个月内（）
XT5全系标配EPB电子驻车制动系统（）
设备损坏引起水浸，由“谁管理，谁负责”实施，如属自来水公司负责，则由自来水公司负责抢修，物业公司提供协助；如属自管设备，自行组织力量抢修（）
警告：系统检测到您的账号存在安全风险
为了保护您的账号安全，请在“赏学吧”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
