选择题:(b) As a newly-qualified Chartered Certified Accountant, you have been asked to

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题目内容:

(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 In particular, you have been asked to draft guidance on the following questions addressed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.

参考答案:

5 You are an audit manager in Fox & Steeple, a firm of Chartered Certified Accou

5 You are an audit manager in Fox & Steeple, a firm of Chartered Certified Accountants, responsible f

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(c) State the specific inquiries you should make of Robson Construction Co’s man

(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to i

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(b) continuous auditing; (5 marks)

(b) continuous auditing; (5 marks)

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(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4

(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)Additional mar

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(ii) Explain how the inclusion of rental income in Coral’s UK income tax computa

(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the

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