题目
Bethan Oak was the audit engagement partner for Willow and as she had completed seven years as the audit engagement partner, she has recently been rotated off the audit engagement. The current audit partner, Sandeep Pine, has suggested that in order to maintain a close relationship with Willow, Bethan should undertake the role of independent review partner this year. In addition Willow has requested that Bethan assist them by attending their audit committee meetings, as a non-executive director has recently left the company.
Willow has also asked Sandeep and the other partners at Beech & Co to help them in recruiting a new non-executive director.
The total fees received by Beech & Co for last year equated to 16% of the firm’s total fee income. The current year’s audit fee has not yet been confirmed, but along with taxation and other possible non-audit fees the total income from Willow this year could be greater than for last year. Last year’s audit fee was being paid monthly by Willow but no payments have been made for the last three months.
The audit manager for Willow has just announced that he is leaving Beech & Co to join Willow as the financial controller.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Beech & Co’s audit of Willow Wands Co; and
(ii) For each threat explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
第1题
A.offer
B.provide
C.sen
D.supply
第2题
tence)
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
(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailed
substantive procedures. (7 marks)
第6题
(c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.
(6 marks)
第7题
A into ;
B in ;
C from
第8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9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11题
A. SYS, SYSTEM
B. SCOTT
C. Only for successful executions
D. Only for failed executions
E. Both successful and failed executions
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