用于启动马赫空速警告的离散信号来自（）

A. 大气数据计算机
B. 飞行控制计算机
C. 飞行管理计算机
D. 电动马赫空速指示器

前缘设备（LE）巡航释压活门什么时候关闭（）

A. 飞机在空中，有前缘运动不对称
B. 飞机在空中，襟翼杆移动时前缘襟翼或缝翼不动
C. 飞机在空中，襟翼控制杆在“收上”位，所有前缘襟翼收上，而且至少7个前缘缝翼收上
D. 飞机在空中或在地面，襟翼控制杆在“收上”位，而且所有的前缘襟翼和缝翼在收上位

下列哪个过热开关或温度传感器感受到过热时，PACK TRIP OFF灯亮（）

A. 压缩机出囗过热开关，涡轮进囗过热开关，190℉/88℃管道过热开关或250℉/121℃管通过热开关
B. 压缩机出囗过热开关，涡轮进囗过热开关，管道温度限制电门或210℉/99℃管道过热开关
C. 压缩机出囗过热开关，涡轮进囗过热开关或190℉/88℃管道过热开关]
D. 压缩机出囗过热开关，涡轮进囗过热开关.或250℉/121℃管道过热开关

APU LOW OIL PRESSURE灯何时亮是正常的（）

APU电门放在”ON”位而APU还没有工作时
B. APU关车后
C. APU起动期间滑油压力上升到正常之前
D. 任何时候亮都是不正常的

designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since<br>the arrival of Patrick Tiler, an experienced sales and marketing manager.<br>The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely<br>new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending<br>criteria stipulate the following:<br>‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will<br>be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The<br>business plan must be supported by an assurance opinion on the adequacy of the requested finance.’<br>The $3 million finance raised will be used as follows:<br>$000<br>Construction of new factory 1,250<br>Purchase of new machinery 1,000<br>Initial supply of timber raw material 250<br>Advertising and marketing of new product 500<br>Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the<br>finance request. A meeting will be held tomorrow to discuss this assignment.<br>Required:<br>(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting<br>with Mulligan Co. (8 marks)

whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future<br>financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your<br>firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while<br>acting as auditor to Maxwell Co.<br>Required:<br>Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted<br>on a ‘joint basis’. (7 marks)

to the following three audits of financial statements for the year ending 31 December 2006:<br>(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The<br>company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting<br>exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not<br>be an interim audit.<br>(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with<br>corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management<br>expects a thorough examination of the company’s computerised systems, and are also seeking assurance that<br>the annual report will not attract adverse criticism.<br>(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray<br>provides communication services and software solutions. Your firm provides Gray with technical advice on<br>financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on<br>potential acquisitions.<br>Required:<br>For these assignments, compare and contrast:<br>(i) the threats to independence;<br>(ii) the other professional and practical matters that arise; and<br>(iii) the implications for allocating staff.<br>(15 marks)

The audit work for the year ended 30 June 2015 is nearly complete, and you are reviewing the draft audit report which has been prepared by the audit senior. During the year the Hopper Group purchased a new subsidiary company, Seurat Sweeteners Co, which has expertise in the research and design of sugar alternatives. The draft financial statements of the Hopper Group for the year ended 30 June 2015 recognise profit before tax of $495 million (2014 – $462 million) and total assets of $4,617 million (2014: $4,751 million). An extract from the draft audit report is shown below:<br>Basis of modified opinion (extract)<br>In their calculation of goodwill on the acquisition of the new subsidiary, the directors have failed to recognise consideration which is contingent upon meeting certain development targets. The directors believe that it is unlikely that these targets will be met by the subsidiary company and, therefore, have not recorded the contingent consideration in the cost of the acquisition. They have disclosed this contingent liability fully in the notes to the financial statements. We do not feel that the directors’ treatment of the contingent consideration is correct and, therefore, do not believe that the criteria of the relevant standard have been met. If this is the case, it would be appropriate to adjust the goodwill balance in the statement of financial position.<br>We believe that any required adjustment may materially affect the goodwill balance in the statement of financial position. Therefore, in our opinion, the financial statements do not give a true and fair view of the financial position of the Hopper Group and of the Hopper Group’s financial performance and cash flows for the year then ended in accordance with International Financial Reporting Standards.<br>Emphasis of Matter Paragraph<br>We draw attention to the note to the financial statements which describes the uncertainty relating to the contingent consideration described above. The note provides further information necessary to understand the potential implications of the contingency.<br>Required:<br>(a) Critically appraise the draft audit report of the Hopper Group for the year ended 30 June 2015, prepared by the audit senior.<br>Note: You are NOT required to re-draft the extracts from the audit report. (10 marks)<br>(b) The audit of the new subsidiary, Seurat Sweeteners Co, was performed by a different firm of auditors, Fish Associates. During your review of the communication from Fish Associates, you note that they were unable to obtain sufficient appropriate evidence with regard to the breakdown of research expenses. The total of research costs expensed by Seurat Sweeteners Co during the year was $1·2 million. Fish Associates has issued a qualified audit opinion on the financial statements of Seurat Sweeteners Co due to this inability to obtain sufficient appropriate evidence.<br>Required:<br>Comment on the actions which Rockwell & Co should take as the auditor of the Hopper Group, and the implications for the auditor’s report on the Hopper Group financial statements. (6 marks)<br>(c) Discuss the quality control procedures which should be carried out by Rockwell & Co prior to the audit report on the Hopper Group being issued. (4 marks)

Section B – TWO questions ONLY to be attempted<br>You are a manager in the assurance department at Raphael & Co, a firm of Chartered Certified Accountants. Your firm has been appointed by Sanzio Co to perform. a due diligence review of a potential acquisition target, Titian Tyres Co. As part of the due diligence review and to allow for consideration of an appropriate offer price, Sanzio Co has requested that you identify and value all the assets and liabilities of Titian Tyres Co, including items which may not currently be reported in the statement of financial position.<br>Sanzio Co is a large, privately owned company operating only in this country, which sells spare parts and accessories for cars, vans and bicycles. Titian Tyres Co is a national chain of vehicle service centres, specialising in the repair and replacement of tyres, although the company also offers a complete range of engine and bodywork services as well. If the acquisition is successful, the management of Sanzio Co intends to open a Titian Tyres service centre in each of its stores.<br>One of the reasons for Titian Tyres Co’s success is their internally generated customer database, which records all customer service details. Using the information contained on the database software, the company’s operating system automatically informs previous customers when their vehicle is due for its next service via email, mobile phone text or automated letter. It also informs a customer service team to telephone the customer if they fail to book a service within two weeks of receiving the notification. According to the management of Titian Tyres Co, repeat business makes up over 60% of annual sales and management believes that this is a distinct competitive advantage over other service centres.<br>Titian Tyres Co also recently purchased a licence to distribute a new, innovative tyre which was designed and patented in the United States. The tyre is made of 100% recycled materials and, due to a new manufacturing process, is more hardwearing and therefore needs replacing less often. Titian Tyres Co paid $5 million for the licence in January 2015 and the company is currently the sole, licenced distributor in this country.<br>During a brief review of Titian Tyres Co’s financial statements for the year ended 30 June 2015, you notice a contingent liability disclosure in the notes relating to compensation claims made after the fitting of faulty engine parts during 2014. The management of Titian Tyres Co has stated that the fault lies with the manufacturer of the part and that they have made a claim against the manufacturer for the total amount sought by the affected customers.<br>Required:<br>(a) Describe the purpose of a due diligence assignment and compare the scope of a due diligence assignment with that of an audit of historical financial statements. (6 marks)<br>(b) (i) Recommend, with reasons, the principal additional information which should be made available to assist with your valuation of Titian Tyres Co’s intangible assets.<br>(ii) Explain the specific enquiries you should make of Titian Tyres Co’s management relevant to the contingent liability disclosed in the financial statements.<br>Note: The total marks will be split equally between each part. (14 marks)

(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.<br>The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.<br>Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.<br>The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:<br>‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’<br>Required:<br>(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)<br>(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)<br>(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.<br>Required:<br>Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)