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4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wordin

题目

4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrases

for use when issuing modified reports’.

Required:

Explain and distinguish between each of the following terms:

(i) ‘qualified opinion’;

(ii) ‘disclaimer of opinion’;

(iii) ‘emphasis of matter paragraph’. (6 marks)

参考答案和解析
正确答案：
4 PETRIE CO
(a) Independent auditor’s report terms
(i) Qualified opinion – A qualified opinion is expressed when the auditor concludes that an unqualified opinion cannot be
expressed but that the effect of any disagreement with management, or limitation on scope is not so material and
pervasive as to require an adverse opinion or a disclaimer of opinion.
(ii) Disclaimer of opinion – A disclaimer of opinion is expressed when the possible effect of a limitation on scope is so
material and pervasive that the auditor has not been able to obtain sufficient appropriate audit evidence and accordingly
is unable to express an opinion on the financial statements.
(iii) Emphasis of matter paragraph – An auditor’s report may be modified by adding an emphasis of matter paragraph to
highlight a matter affecting the financial statements that is included in a note to the financial statements that more
extensively discusses the matter. Such an emphasis of matter paragraph does not affect the auditor’s opinion. An
emphasis of matter paragraph may also be used to report matters other than those affecting the financial statements
(e.g. if there is a misstatement of fact in other information included in documents containing audited financial
statements).
(iii) is clearly distinguishable from (i) and (ii) because (i) and (ii) affect the opinion paragraph, whereas (iii) does not.
(i) and (ii) are distinguishable by the degree of their impact on the financial statements. In (i) the effects of any disagreement
or limitation on scope can be identified with an ‘except for …’ opinion. In (ii) the matter is pervasive, that is, affecting the
financial statements as a whole.
(ii) can only arise in respect of a limitation in scope (i.e. insufficient evidence) that has a pervasive effect. (i) is not pervasive
and may also arise from disagreement (i.e. where there is sufficient evidence).
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相似问题和答案

第1题：

She prsevered in her ideas despite obvious objections raised by friends.

A:persisted
B:insisted
C:resisted
D:suggested

答案：A
解析：

第2题：

The engineer recommended that a new gas station be built here.

A:ordered
B:insisted
C:demanded
D:suggested

答案：D
解析：
本题考查的是对动词的认知能力。本句意思：这位工程师推荐在这儿建一座新的加油站。recommend推荐，例如：Can you recommend a good hotel？你能推荐一家好的旅店吗？A.ordered命令；B.insisted坚持主张；C.demanded要求；D.suggested建议。例如：May I suggest a white wine with this dish , Sir？ 先生，我给您推荐一种白葡萄酒来配这道菜，好吗？recommend和suggest意思最接近，所以选D。

第3题：

The chairman proposed that we stop the meeting.

A:stated
B:announced
C:demanded
D:suggested

答案：D
解析：
本句意思：（会议）主席提议我们停止会议。单词suggest意思为“建议”，和propose（提 议，建议）意思接近。单词state作为动词意思为“陈述”;announce意思为“宣布”;demand意思为“要求”。

第4题：

ouaretheExchangeadministratorfortheXxxCorporation’sExchange2010organization.Xxxhasrecentlymergedwithanothercorporation.TheExchangeorganizationmustcomplywithnewlegalandregulatoryrequirements.Youmustensurethatalle-mailmessagesthatcontainatleastonerecipientorsenderwhoisamemberofthetax@XxxdistributionlistandwhichpassthroughtheHubTransportserverintheXxxCorporation，willstoreacopyofthemessageinanauditor’smailbox.Whichcmdletshouldyouuse？（）

A.Set-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’-ScopeInternal-Recipienttax@Xxx-Enabled$True

B.Set-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’-ScopeGlobal-Recipienttax@Xxx-Enabled$True

C.Set-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’-ScopeExternal-Recipienttax@Xxx-Enabled$True

D.New-JournalRule-Name"TaxCommunications"-JournalEmailAddress’Auditor@Xxx’ScopeGlobal-Recipienttax@Xxx-Enabled$True


参考答案：D

第5题：

Whichreportwillprovideinformationonthemostrecentlycompletedplan?()

A.Report08-JobHistogram

B.Report07-JobHistoryListing

C.Report10B-ActualProductionDetail

D.Report11-PlannedProductionSchedule


参考答案：C

第6题：

YouneedtocreateatriggertolocatetheProductreportintheRpt_Server,runthereport,andtestthestatusofthereport.Whichthreebuilt－inswouldyouusetoaccomplishthistask?()

A.RUN_PRODUCT

B.SET_REPORT_OBJECT_PROPERTY

C.RUN_REPORT_OBJECT

D.FIND_REPORT_OBJECT

E.REPORT_OBJECT_STATUS

F.COPY_REPORT_OBJECT_OUTPUT


参考答案：C, D, E

第7题：

Let R and S be the relation respectively: Relation R: A B C Relation S: B C D 1 2 3 2 3 4 6 7 8 2 3 5 The number of tuplesthat the result of the expression R ∞ S (Here is the natural join of relations R and S) is

A．3

B．4

C．6

D．9


正确答案：B

第8题：

Note: requirement (a) includes 4 professional marks.

A central feature of the performance measurement system at TSC is the widespread use of league tables that display

each depot’s performance relative to one another.

Required:

(b) Evaluate the potential benefits and problems associated with the use of ‘league tables’ as a means of

measuring performance. (6 marks)


正确答案：
(b) A central feature of many performance measurement systems is the widespread use of league tables that display each
business unit’s performance relative to one another. In the case of service organisations such as TSC the use of league tables
emphasises the company’s critical success factors of profitability and quality of service by reporting results on a weekly basis
at the depot level. The fact that such league tables are used by management will actively encourage competition, in terms of
performance, among depots. The individual position of a business unit in the league table is keenly observed both by the
manager of that unit and his/her peers.
In theory, performance is transparent. In practice although each depot performs essentially the same function and is subject
to the same modes of measurement, circumstances pertaining to different business units may vary significantly. Some depots
may be situated near to the hub (main distribution centre), some may be located far away and some may be in urban zones
with well developed road networks whilst others may be in remote rural areas. Measuring performance via a league table
makes no allowance whatsoever for these relative differences, hence, inequality is built into the performance measurement
system.
Moreover, depot managers might be held responsible for areas over which they have no formal control. The network nature
of the business suggests that there will be a high degree of interdependence of depots; the depot responsible for collection
will very often not be the depot responsible for delivery. Therefore, it is frequently the case that business may be gained for
which the collecting depot receives the revenue, but for which the delivering depot bears the cost. Obviously this impacts
upon the profit statements of both depots. The formal system might not recognise such difficulties, the corporate view being
that ‘the business needs to be managed’; the depots should therefore see any such anomalies as mild constraints to work
around rather than barriers to break down. In such circumstances delivering depots and collecting depots should discuss such
problems on an informal basis. Such informal discussions are aided by close communications between depots recognising
the interdependencies of the business.

第9题：

4PCI总线1.ISA总线最高传送速率是()

A、8Mb/s

B、16Mb/s

C、16MB/s

D、33.2MB/s


参考答案：C

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