<p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Scenario questions in the context of audit risk/business risk/financial statement risk.<p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">May also include:<p></p></span></p><ul type="disc"><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Control suggestion and/or evaluation <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Audit evidence on Paper 2.5 accounting areas (see also Q3 suggestions) <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Group audit issues (including audit work on fair values) <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Planning/practice management/quality control issues <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l3 level1 lfo1; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Assurance services, e.g. performance measurement or prospective financial information <p></p></span></li></ul><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><i><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">2006 P&R Kit Questions: </span></i><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">10 Azure, 17 Signet, 22 Alakazam, 26 Hydasports, 47 Ferry, 55 Imperiol, Mock Exam 1 Q2 (Plaza)<p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><i><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Question 3</span></i><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;"><p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Audit evidence. Comment on the matters you would consider and the audit evidence you would expect to find as audit manager conducting a review of audit files.<p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Likely to be several scenarios covering various Paper 2.5 level accounting standards, e.g:<p></p></span></p><ul type="disc"><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Events after the balance sheet date <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Provisions <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Impairments <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Earnings per share <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Segment information <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Related party disclosures <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Deferred tax <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Discontinued operations <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Standard costing <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Intangible assets <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Revenue recognition <p></p></span></li><li class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">Borrowing costs <p></p></span></li></ul><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><i><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">2006 P&R Kit Questions: </span></i><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;">33 <place wst="on"><city wst="on">Phoenix</city></place>, 34 Aspersion, 35 Visean, 40 Verdi, 42 Data<p></p></span></p><p class="MsoNormal" align="left" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: left; mso-pagination: widow-orphan; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;"><span style="FONT-SIZE: 7pt; FONT-FAMILY: Arial; mso-font-kerning: 0pt;"><p></p></span></p> <p>努力奋斗!</p> <p>初学会计</p><p></p> <p> 最怕是EXAMER 不明我的英文 </p> 好想考~大家加油啊! <p>一起努力~</p>
顶一下。。。
<p>顶一下。。。</p> 为什么我有种很恐怖的感觉... 各位,一起努力! 没啥,大家一起努力吧。别想得那么恐怖。有机会也有挑战啊!这样的生活多有意思啊! 请问雅思6分和过BEC-H的学起来会容易点吗? <p>能带文曲星进去吗?</p> <p>想考,可是英语应该从什么方面下手呢?我是会计本科,英语是六级,但是专业方面的英语根本就没有学过啊!怎么办?</p> 看来要虚心学了 <p>yes ,the words is right. I have read some test paper and answer . There are a lot of special words. I am belong to science. It is hard to me.</p>页:
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