题目内容

关于弯曲菌属初次培养需要的气体环境条件

A. 需要10%CO2、85%N2
B. 专性厌氧
C. 专性需氧
D. 厌氧
E. 不能人工培养

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下列对条件致病菌表述错误的是

A. 机体正常时一般不致病
B. 机体免疫力下降时可致病
C. 寄居部位改变时可致病
D. 菌群失调时致病
E. 由其引起的体内感染称外源性感染

关于果糖胺叙述错误的是

A. 在反映血糖控制效果上比糖化血红蛋白敏感
B. 测定果糖胺主要是测定糖化清蛋白
C. 果糖胺的生成量与血糖浓度有关
D. 反映的是过去8～10周内平均血糖浓度
E. 葡萄糖通过非酶促糖基化反应与清蛋白、膜蛋白、晶状体结合形成酮胺

卫氏并殖吸虫的主要形态特征为

A. 呈葵花籽状
B. 睾丸与子宫并列
C. 卵巢与卵黄腺并列
D. 口、腹吸盘并列
E. 两个睾丸并列，卵巢与子官并列

Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.
You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.
Receivable balance owing from Yellowmix Co
Greenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.
Warranty provision
The warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.
Required:
(a) Describe the audit procedures required in respect of accounting estimates. (5 marks)
(b) For each of the two issues above:
(i) Discuss the appropriateness of written representations as a form. of audit evidence; and (4 marks)
(ii) Describe additional procedures the auditor should now perform. in order to reach a conclusion on the balance to be included in the financial statements. (6 marks)
Note: The total marks will be split equally between each issue.
(c) The directors of Greenfields have decided not to provide the audit firm with the written representation for the warranty provision as they feel that it is unnecessary.
Required:
Explain the steps the auditor of Greenfields Co should now take and the impact on the audit report in relation to the refusal to provide the written representation. (5 marks)