题目内容
下列关于长期投资的说法中，正确的是（)。A.最常见的长期投资资金需求是收购子公司的股份或者对其他下列关于长期投资的说法中，正确的是()。
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试析色彩与素描之争。
法国罗可可艺术的主要代表画家是华托、________和弗拉戈纳尔。
(a) Explain the purpose of, and procedures for, obtaining written representations. (5 marks)
(b) The directors of a company have provided the external audit firm with an oral representation confirming that the bank overdraft balances included within current liabilities are complete.
Required:
Describe the relevance and reliability of this oral representation as a source of evidence to confirm the completeness of the bank overdraft balances. (3 marks)
(c) You are the audit manager of Violet & Co and you are currently reviewing the audit files for several of your clients for which the audit fieldwork is complete. The audit seniors have raised the following issues:
Daisy Designs Co (Daisy)
Daisy’s year end is 30 September, however, subsequent to the year end the company’s sales ledger has been corrupted by a computer virus. Daisy’s finance director was able to produce the financial statements prior to this occurring; however, the audit team has been unable to access the sales ledger to undertake detailed testing of revenue or year-end receivables. All other accounting records are unaffected and there are no backups available for the sales ledger. Daisy’s revenue is $15·6m, its receivables are $3·4m and profit before tax is $2m.
Fuchsia Enterprises Co (Fuchsia)
Fuchsia has experienced difficult trading conditions and as a result it has lost significant market share. The cash flow forecast has been reviewed during the audit fieldwork and it shows a significant net cash outflow. Management are confident that further funding can be obtained and so have prepared the financial statements on a going concern basis with no additional disclosures; the audit senior is highly sceptical about this. The prior year financial statements showed a profit before tax of $1·2m; however, the current year loss before tax is $4·4m and the forecast net cash outflow for the next 12 months is $3·2m.
Required:
For each of the two issues:
(i) Discuss the issue, including an assessment of whether it is material;
(ii) Recommend procedures the audit team should undertake at the completion stage to try to resolve the issue; and
(iii) Describe the impact on the audit report if the issue remains unresolved.
Notes: 1 The total marks will be split equally between each issue.
2 Audit report extracts are NOT required. (12 marks)
17世纪的荷兰，风景画和静物画都有了很大发展，其中风景画的典型代表是霍贝玛和______，静物画的代表是克拉斯和_________。
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