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略谈新中国成立后的戏曲改革。
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Section B – TWO questions ONLY to be attempted
(a) You are an audit manager in Weller & Co, an audit firm which operates as part of an international network of firms. This morning you received a note from a partner regarding a potential new audit client:
‘I have been approached by the audit committee of the Plant Group, which operates in the mobile telecommunications sector. Our firm has been invited to tender for the audit of the individual and group financial statements for the year ending 31 March 2013, and I would like your help in preparing the tender document. This would be a major new client for our firm’s telecoms audit department.
The Plant Group comprises a parent company and six subsidiaries, one of which is located overseas. The audit committee is looking for a cost effective audit, and hopes that the strength of the Plant Group’s governance and internal control mean that the audit can be conducted quickly, with a proposed deadline of 31 May 2013. The Plant Group has expanded rapidly in the last few years and significant finance was raised in July 2012 through a stock exchange listing.’
Required:
Identify and explain the specific matters to be included in the tender document for the audit of the Plant Group. (8 marks)
(b) Weller & Co is facing competition from other audit firms, and the partners have been considering how the firm’s revenue could be increased. Two suggestions have been made: 1. Audit partners and managers can be encouraged to sell non-audit services to audit clients by including in their remuneration package a bonus for successful sales. 2. All audit managers should suggest to their audit clients that as well as providing the external audit service, Weller & Co can provide the internal audit service as part of an ‘extended audit’ service. Required: Comment on the ethical and professional issues raised by the suggestions to increase the firm’s revenue. (8 marks)
(题干)骨髓象显示，原始粒细胞I型＋Ⅱ型（原始单核细胞＋幼稚单核细胞或者原始淋巴细胞＋幼稚淋巴细胞）小于或等于5%，红细胞及巨核细胞正常。 上述特征符合
(a) You are a manager in Sambora & Co, responsible for the audit of the Jovi Group (the Group), which is listed. The Group’s main activity is steel manufacturing and it comprises a parent company and five subsidiaries. Sambora & Co currently audits all components of the Group.
You are working on the audit of the Group’s financial statements for the year ended 30 June 2012. This morning the audit engagement partner left a note for you:
‘Hello
The audit senior has provided you with the draft consolidated financial statements and accompanying notes which summarise the key audit findings and some background information.
At the planning stage, materiality was initially determined to be $900,000, and was calculated based on the assumption that the Jovi Group is a high risk client due to its listed status. During the audit, a number of issues arose which meant that we needed to revise the materiality level for the financial statements as a whole. The revised level of materiality is now determined to be $700,000. One of the audit juniors was unsure as to why the materiality level had been revised. There are two matters you need to deal with:
(i) Explain why auditors may need to reassess materiality as the audit progresses. (4 marks)
(ii) Assess the implications of the key audit findings for the completion of the audit. Your assessment must consider whether the key audit findings indicate a risk of material misstatement. Where the key audit findings refer to audit evidence, you must also consider the adequacy of the audit evidence obtained, but you do not need to recommend further specific procedures. (18 marks)
Thank you’
The Group’s draft consolidated financial statements, with notes referenced to key audit findings, are shown below:
Draft consolidated statement of comprehensive income
Notes: Key audit findings – statement of comprehensive income
1. Revenue has been stable for all components of the Group with the exception of one subsidiary, Copeland Co, which has recognised a 25% decrease in revenue.
2. Operating expenses for the year to June 2012 is shown net of a profit on a property disposal of $2 million. Our evidence includes agreeing the cash receipts to bank statement and sale documentation, and we have confirmed that the property has been removed from the non-current asset register. The audit junior noted when reviewing the sale document, that there is an option to repurchase the property in five years time, but did not discuss the matter with management.
3. The property revaluation relates to the Group’s head office. The audit team have not obtained evidence on the revaluation, as the gain was immaterial based on the initial calculation of materiality.
4. The actuarial loss is attributed to an unexpected stock market crash. The Group’s pension plan is managed by Axle Co – a firm of independent fund managers who maintain the necessary accounting records relating to the plan. Axle Co has supplied written representation as to the value of the defined benefit plan’s assets and liabilities at 30 June 2012. No other audit work has been performed other than to agree the figure from the financial statements to supporting documentation supplied by Axle Co.
Draft consolidated statement of financial position
Notes: Key audit findings – statement of financial position
5. The goodwill relates to each of the subsidiaries in the Group. Management has confirmed in writing that goodwill is stated correctly, and our other audit procedure was to arithmetically check the impairment review conducted by management.
6. The associate is a 30% holding in James Co, purchased to provide investment income. The audit team have not obtained evidence regarding the associate as there is no movement in the amount recognised in the statement of financial position.
7. The assets held for sale relate to a trading division of one of the subsidiaries, which represents one third of that subsidiary’s net assets. The sale of the division was announced in May 2012, and is expected to be complete by 31 December 2012. Audit evidence obtained includes a review of the sales agreement and confirmation from the buyer, obtained in July 2012, that the sale will take place.
8. Two of the Group’s subsidiaries are partly owned by shareholders external to the Group.
9. A loan of $8 million was taken out in October 2011, carrying an interest rate of 2%, payable annually in arrears. The terms of the loan have been confirmed to documentation provided by the bank.
Required:
Respond to the note from the audit engagement partner. (22 marks)
Note: The split of the mark allocation is shown within the partner’s note.
(b) The audit engagement partner now sends a further note regarding the Jovi Group:
‘The Group finance director has just informed me that last week the Group purchased 100% of the share capital of May Co, a company located overseas in Farland. The Group audit committee has suggested that due to the distant location of May Co, a joint audit could be performed, starting with the next financial statements for the year ending 30 June 2013. May Co’s current auditors are a small local firm called Moore & Co who operate only in Farland.’
Required:
Discuss the advantages and disadvantages of a joint audit being performed on the financial statements of May Co. (6 marks)
(题干)患者男性，52岁，患慢性肾炎多年，近2个月出现恶心、呕吐。体检：血压182/105mmHg。实验室检查：血红蛋白65g/L，BUN 24mmol/L，Scr 501umol/L。 该患者可能患有的疾病是
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