Our firm is within ______ from the airport.

We offer firm CIF, Lagos shipment()30 days, subject to your reply here ()10 a.m., our time.

A、within,within

B、for,by

C、during,by

D、in,untill

ithin your firm of Chartered

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)

A.guarantee

B.delivery

C.receive

D.a firm order

A.Know-how

B.Core competence

C.Patent

D.Business secret

A.between

B.within

C.asfor

D.because

A.Providing a temporary network need

B.Ensuring secure presentations

C.Having freedom of movement within a network range

D.Augmenting an existing network

A. Ensuring secure presentations

B.Augmenting an existing network

C.Providing a temporary network need

D.Having freedom of movement within a network range

eliable one.

e-mentioned territories even in cases ______ manufacturer sells them directly or where such sales are made by any other person or firm, for shipment to the said territories.

A．if B．that C．which D．where