(b) Describe the skills that a counsellor should possess. (14 marks)

[试题](b) Describe the advantages of external recruitment. (5 marks)

[试题](b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with inthe group financial statements and how the loan to Briars should be treated in the financial statements ofB．riars for the year ended 31

[试题](b) Describe the principal matters that should be included in your firm’s submission to provide internal auditservices to RBG. (10 marks)

[试题](b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)

[试题](b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

[试题](b) Describe the content of a reference. (5 marks)

[试题](b) Describe a framework to assess the risks to the progress of the Giant Dam Project. Your answer shouldinclude a diagram to represent the framework. (6 marks)

[试题](b) Describe to the Beth Group the possible advantages of producing a separate environmental report.(8 marks)

[试题](b) Describe the audit work to be performed in respect of the carrying amount of the following items in thebalance sheet of GVF as at 30 September 2005:(i) goat herd; (4 marks)

[试题](b) Describe the principal audit work to be performed in respect of the useful lives of Shire Oil Co’s rig platforms.(6 marks)