[PDF] Top 20 ACCA Noter Answer Paper F8 December 2007ER

... This type of question was again new to the examining of audit and assurance. The reason for the question being linked to question 1. Under the “old” 2.6 syllabus, many questions had brief short introductory sections ... Lihat dokumen lengkap

... Part 2 Examination – Paper 2.6INT Audit and Internal Review International Stream June 2003 Marking Scheme Marks 1 a Performance Up to 1 mark per point to a maximum of 8 b Higher risk[r] ... Lihat dokumen lengkap

... Fundamentals Level – Skills Module, F8 INT Audit and Assurance International June 2008 Marking Scheme Marks 1 a Accuracy of internal control questionnaires 1 for each well-explained s[r] ... Lihat dokumen lengkap

... Audit documentation is available from the previous year’s audit, including internal control questionnaires and audit programmes for the despatch and sales system.. The audit approach las[r] ... Lihat dokumen lengkap

... Part 2 Examination – Paper 2.6INT Audit and Internal Review International Stream December 2002 Answers 1 External auditor objectivity a Why external auditor objectivity may be, or app[r] ... Lihat dokumen lengkap

... Section A – ALL THREE questions are compulsory and MUST be attempted 1 The objectivity of the external auditor may be threatened or appear to be threatened where: i There is undue depen[r] ... Lihat dokumen lengkap

... Auditors should perform procedures designed to obtain sufficient appropriate audit evidence that all material subsequent events up to the date of the audit report which require adjustmen[r] ... Lihat dokumen lengkap

... (b) Describe the possible audit reports that can be issued where the going concern status of a company is called into question; your answer should describe the circumstances in which they can be issued. (5 marks) ... Lihat dokumen lengkap

... Staff at the company’s warehouse and shop will conduct the year-end count. The shop and warehouse are open seven days a week except for two important public holidays during the year, one of which is 1 January. The ... Lihat dokumen lengkap

... Lack of supporting evidence 1 Amount material 1 Claim not justified and reason 1 Treatment in financial statements alternative provide allow 1 Draft paragraph for representation lett[r] ... Lihat dokumen lengkap

... You have been asked to start the audit planning for Stark Co, by Mr Son, a partner in Ali & Co. Mr Son has been the engagement partner for Stark Co, for the previous nine years and so has excellent knowledge of the ... Lihat dokumen lengkap

... 2 You are an audit senior responsible for understanding the entity and its environment and assessing the risk of material misstatements for the audit of Rock for the year ending 31 December 2004. Rock is a company ... Lihat dokumen lengkap

... Part 2 Examination – Paper 2.6 INT Audit and Internal Review International Stream June 2004 Marking Scheme Marks 1 a Risk classification Up to 1 mark per point to a maximum of 4 b C[r] ... Lihat dokumen lengkap

... Required: b Classify the risks relating to the four categories of trade receivables as high, mediumor lowand explain your classification.. 8 marks NB: More than one risk classificatio[r] ... Lihat dokumen lengkap

... Part 2 – Examination – Paper 2.6INT Audit and Internal Review International Stream December 2005 Answers 1 a Audit procedure – Physical count Reason for procedure Perform an overall r[r] ... Lihat dokumen lengkap

... (b) You are the audit manager in charge of the audit of Tempest, a limited liability company. The company’s year end is 31 December, and Tempest has been a client for seven years. The company purchases and resells ... Lihat dokumen lengkap

... Part 2 Examination – Paper 2.6INT Audit and Internal Review International Stream December 2004 Marking Scheme Marks 1 a Internal audit function: risk of fraud and error Up to 1 mark p[r] ... Lihat dokumen lengkap

... 12 marks b List FOUR audit procedures that an auditor will normally perform prior to attending the client’s premises on the day of the inventory count.. 2 marks c On the day of the in[r] ... Lihat dokumen lengkap

... Other valid points ––– Maximum marks 12 ––– b Up to 2 marks per well-explained point Regulation Reports to the board Liaison with external auditors Monitor effectiveness of intern[r] ... Lihat dokumen lengkap

... This is a reason for having an internal audit department; however, it is not clear why this function is necessary in this specific situation. Specific reference should be made to the issue of the non-qualified financial ... Lihat dokumen lengkap