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对新录用人员的培训是指国家行政机关对新录用担任()非领导职务的公务员在正式上岗前所进行的培训。
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(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)
(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.
During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.
During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.
From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.
Required:
(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)
(ii) For each threat explain how it might be avoided. (5 marks)
(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)
下列属于劣药的是()。 ①擅自添加着色剂、防腐剂、香料、矫味剂及辅料的 ②未标明或者更改有效期、生产批号的 ③药品成分含量不符合药品标准规定的 ④超过有效期的
我国公务员制度规定的任命公务员职务的程序是什么？
企业()将药品通用名称作为药品商标使用。
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