题目内容
半轴经常发生的损伤有：扭曲、弯曲、()和()磨损、花键齿扭转以及半轴凸缘螺栓孔磨损或螺纹孔磨损等。
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Grains 4U Co (Grains) manufactures breakfast cereals and has three factories, four warehouses and three distribution depots spread across North America. The audit for the year ended 31 December 2015 is almost complete and the financial statements and audit report are due to be signed shortly. Profit before taxation is $7·9 million. The following events have occurred subsequent to the year end and no amendments or disclosures have been made in the financial statements.
Event 1 – Fire
On 15 February 2016, a fire occurred at the largest of the distribution depots. The fire resulted in extensive damage to 40% of the company’s vehicles used for dispatching goods to customers; however, there have been no significant delays to customer deliveries. The company estimates the level of damage to the vehicles to be in excess of $650,000. Only a minimal level of inventory, approximately $25,000, was damaged. Grain’s insurance company has started to investigate the fire to assess the likelihood and level of payment, however, there are concerns the fire was started deliberately, and if true, would invalidate any insurance cover.
Event 2 – Inventory
On 18 February 2016, it was discovered that a large batch of Grain’s new cereal brand ‘Loopy Green Loops’ held in inventory at the year end was defective, as the cereal contained too much green food colouring. To date no sales of this new cereal have been made. The cost of the defective batch of inventory is $915,000 and the defects cannot be corrected. However, the scrapped cereal can be utilised as a raw material for an alternative cereal brand at a value of $50,000.
Required:
For each of the two subsequent events described above:
(i) Based on the information provided, explain whether the financial statements require amendment; and
(ii) Describe audit procedures which should now be performed in order to form. a conclusion on any required amendment.
Note: The total marks will be split equally between each event.
必要性原则属于决策基本原则。()
能使血钙上升、血磷浓度下降的物质是
两极调速器在发动机转速超过()或低于()时,即自动起作用,减小或增大喷油泵的供油量,使转速回复到原先数值。
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