(ii) Service quality; and (7 marks)

(iii) Flexibility. (3 marks)

(d) Evaluate the circumstances in which a government can act as an aid to business perform

(b) Explanations of the various matters. (11 marks)

(ii) The use of the trading loss of Tethys Ltd for the year ending 31 December 2008; (6 ma

(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 m

(c) non－consolidated entities under common control. (4 marks)

(ii) equipment used in the manufacture of Bachas Blue; and (4 marks)

6 (a) Explain the term ‘money laundering’. (3 marks)

(b) Comment on the need for ethical guidance for accountants on money laundering. (4 marks

(c) mandatory continuing professional development (CPD) requirements. (5 marks)

(iii) the warranty provision. (3 marks)

(b) Explain the need for a first time group auditor to analyse the group structure. (5 mar

(b) Wallace Co; and (5 marks)

简述按通货膨胀起因划分的通胀类型及其治理方法。

(5 分)分别讨论实务中无折扣准备金和退还准备金的含义。

(5 分)简述精算成本法的分类及特点。

案件责任追究方式包括哪些内容?

如何做好银行案件风险防控工作应采取哪些措施?

贷款业务评级授信的风险防控措施?