请输入或粘贴题目内容
搜题
拍照、语音搜题，请扫码下载APP
题目内容
（请给出正确答案）
(c) Define ‘retirement by rotation’ and explain its importance in the context of Rosh and Company.
(5 marks)
答案
更多“（c) Define ‘retirement by rotation’ and explain its importance in the context of Rosh and”相关的问题
第1题
(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.
These amounts are not based on salaries paid to the director under an employment contract. Sirus has
contractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:
(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary of
the director’s retirement. If the director dies, an amount representing the present value of the future payment
is paid to the director’s estate.
(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.
The rights to the annuities are determined by the length of service of the former directors and are set out in the
former directors’ service contracts. (6 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
第4题
(c) Define ‘market risk’ for Mr Allejandra and explain why Gluck and Goodman’s market risk exposure is
increased by failing to have an effective audit committee. (5 marks)
第5题
(a) Define the ‘three Es’ of a value for money audit. (3 marks)
(b) ISA 230 Audit Documentation requires auditors to prepare audit documentation for an audit of financial statements on a timely basis.
Required:
Describe FOUR benefits of documenting audit work. (4 marks)
(c) ISA 530 Audit Sampling applies when the auditor has decided to use sampling to obtain sufficient and appropriate audit evidence.
Required:
Define what is meant by ‘audit sampling’ and explain the need for this. (3 marks)
第6题
All of the following statements define the role of a meeting chairperson except:
A Initiates and concludes discussion
B Controls irrelevant discussion
C Resolves strong disagreements
D Produces meeting agenda
E Consolidates agreements.
第7题
115 The sequential steps that define the process for successfully completing a project is: A. Implementation Plan
B. a life cycle
C. Development Plan
D. a critical path
E. Management Plan
第8题
A.char V_T100ms 5
B.char V_T100ms = 5
C.unsigned char V_T100ms = 5
D.const unsigned char V_T100ms = 5
第9题
2 (a) Define the following terms:
(i) Forensic Accounting;
(ii) Forensic Investigation;
(iii) Forensic Auditing. (6 marks)
第10题
The sequential steps that define the process for successfully completing a project is:
A.Implementation Plan
B.a life cycle
C.Development Plan
D.a critical path
E.Management Plan
