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

[试题](b) With reference to CF Co, explain the ethical and other professional issues raised. (9 marks)

[试题](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) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Cor

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