题目
第1题
(b) You are the audit manager of Johnston Co, a private company. The draft consolidated financial statements for
the year ended 31 March 2006 show profit before taxation of $10·5 million (2005 – $9·4 million) and total
assets of $55·2 million (2005 – $50·7 million).
Your firm was appointed auditor of Tiltman Co when Johnston Co acquired all the shares of Tiltman Co in March
2006. Tiltman’s draft financial statements for the year ended 31 March 2006 show profit before taxation of
$0·7 million (2005 – $1·7 million) and total assets of $16·1 million (2005 – $16·6 million). The auditor’s
report on the financial statements for the year ended 31 March 2005 was unmodified.
You are currently reviewing two matters that have been left for your attention on the audit working paper files for
the year ended 31 March 2006:
(i) In December 2004 Tiltman installed a new computer system that properly quantified an overvaluation of
inventory amounting to $2·7 million. This is being written off over three years.
(ii) In May 2006, Tiltman’s head office was relocated to Johnston’s premises as part of a restructuring.
Provisions for the resulting redundancies and non-cancellable lease payments amounting to $2·3 million
have been made in the financial statements of Tiltman for the year ended 31 March 2006.
Required:
Identify and comment on the implications of these two matters for your auditor’s reports on the financial
statements of Johnston Co and Tiltman Co for the year ended 31 March 2006. (10 marks)
第4题
The smallest unit of information in a computer system is called abyte.()
第5题
The smallest unit of information in a computer system is called a(72)
A.Bit
B.Byte
C.block
D.file
第6题
A.RAM
B.ROM
C.Website
第7题
第8题
The basic unit of measure in a computer system is the(72). It is the smallest unit in computing. There are some other measures in a computer, such as Kilobyte, Megabyte, Gigabyte and so on.
A.Kilobyte
B.Bit
C.Gigabyte
D.Megabyte
第9题
● (73) manages the other components of a computer system.
(73)A.Bus
B.Application system
C.Operating system
D.Disk
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