第1题:
(iii) Can audit teams cross sell services to their clients? (4 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
第2题:
(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?
(3 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
第3题:
What do we know about the girl? ( )
A.She is new to the school.
B.She writes for the school newspaper.
C.She seldom asks questions in class.
第4题:
The questions on this part of the form. ________ only to married men.
A associate
B apply
C refer
D conduct
第5题:
What do we know about the girl?
A.She is new to she school.
B.She wriers for the school newspaper.
C.She seldom asks questions in class.
第6题:
(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee
accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed
to the magazine’s helpline:
(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
第7题:
(iii) Can internal audit services be undertaken for an audit client? (4 marks)
Required:
For each of the three questions, explain the threats to objectivity that may arise and the safeguards that
should be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions above.
(iii) Internal audit services
A self-review threat may be created when a firm, or network firm, provides internal audit services to a financial statement
audit client. Internal audit services may comprise:
■ an extension of the firm’s audit service beyond requirements of International Standards on Auditing (ISAs);
■ assistance in the performance of a client’s internal audit activities; or
■ outsourcing of the activities.
The nature of the service must be considered in evaluating any threats to independence. (For this purpose, internal audit
services do not include operational internal audit services unrelated to the internal accounting controls, financial systems
or financial statements.)
Services involving an extension of the procedures required to conduct a financial statement audit in accordance with
ISAs would not be considered to impair independence with respect to the audit client provided that the firm’s or network
firm’s personnel do not act or appear to act in a capacity equivalent to a member of audit client management.
When the firm, or a network firm, provides an audit client with assistance in the performance of internal audit activities
or undertakes the outsourcing, any self-review threat created may be reduced to an acceptable level by a clear separation
of:
■ the management and control of the internal audit by client management;
■ the internal audit activities.
Performing a significant portion of an audit client’s internal audit activities may create a self-review threat. Appropriate
safeguards should include the audit client’s acknowledgement of its responsibilities for establishing, maintaining and
monitoring the system of internal controls.
Other safeguards include:
■ the audit client designating a competent employee, preferably within senior management, to be responsible for
internal audit activities;
■ the audit client, audit committee or supervisory body approving the scope, risk and frequency of internal audit
work;
■ the audit client being responsible for evaluating and determining which recommendations of the firm should be
implemented;
■ the audit client evaluating the adequacy of the internal audit procedures performed and the resultant findings by
obtaining and acting on reports from the firm; and
■ appropriate reporting of findings and recommendations resulting from the internal audit activities to the audit
committee or supervisory body.
Consideration should also be given to whether such non-assurance services should be provided only by personnel not
involved in the financial statement audit engagement and with different reporting lines within the firm.
第8题:
(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospitality ruled out? (3 marks)
Required:
For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should
be available to manage them to an acceptable level.
NOTE: The mark allocation is shown against each of the three questions.
第9题:
The following is a thing that the teacher often do in a language classroom. Please decide what role the teacher is playing this activity: the teacher gives students 2minutes to skim a text, and when time is up, he/she asks students to stop and answer some questions ________________.
:A.prompter
B.organizer
C.controller
D.participant
第10题:
A. organizer
B. participant
C. resource-provider
D. assessor