题目内容

Ficoll分层液法是-种

A. 聚合物加速分离法
B. 聚合物非加速分离法
C. 多次密度梯度离心分离法
D. 单次密度梯度离心分离法
E. 连续密度梯度离心分离法

查看答案
更多问题

间接免疫荧光检测抗核抗体,-般是用FITC标记

A. 抗原
B. 补体
C. 抗补体
D. 抗人IgG
E. 抗鼠IgM

鉴定产气荚膜梭菌时应选择哪-项试验

A. Nagler试验
B. Koch现象试验
C. 串珠试验
D. 肥达反应试验
E. 锡克试验

唐代歌舞戏“大面”又称()。

A. “兰陵王”
B. “拨头”
C. “拔头”
D. “优孟”

(a) You are the manager responsible for the audit of Dylan Co, a listed company, and you are reviewing the working papers of the audit file for the year ended 30 September 2012. The audit senior has left a note for your attention:
‘Dylan Co outsources its entire payroll, invoicing and credit control functions to Hendrix Co. In August 2012, Hendrix Co suffered a computer virus attack on its operating system, resulting in the destruction of its accounting records, including those relating to Dylan Co. We have therefore been unable to perform. the planned audit procedures on payroll, revenue and receivables, all of which are material to the financial statements. Hendrix Co has manually reconstructed the relevant figures as far as possible, and has supplied a written statement to confirm that they are as accurate as possible, given the loss of accounting records.’
Required:
(i) Comment on the actions that should be taken by the auditor, and the implications for the auditor’s report; and (7 marks)
(ii) Discuss the quality control procedures that should be carried out by the audit firm prior to the audit report being issued. (3 marks)
(b) You are also responsible for the audit of Squire Co, a listed company, and you are completing the review of its interim financial statements for the six months ended 31 October 2012. Squire Co is a car manufacturer, and historically has offered a three-year warranty on cars sold. The financial statements for the year ended 30 April 2012 included a warranty provision of $1·5 million and recognised total assets of $27·5 million. You are aware that on 1 July 2012, due to cost cutting measures, Squire Co stopped offering warranties on cars sold. The interim financial statements for the six months ended 31 October 2012 do not recognise any warranty provision. Total assets are $30 million at 31 October 2012.
Required:
Assess the matters that should be considered in forming a conclusion on Squire Co’s interim financial statements, and the implications for the review report. (6 marks)

答案查题题库