(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)

to (iii) above and ONE value that relates to level (iv).

In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and

comment on possible benefits from the identification of the cause of each cost driver. (10 marks)

[试题](b) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the schemerequirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)

[试题](iii) Identify and discuss an alternative strategy that may assist in improving the performance of CTC witheffect from 1 May 2009 (where only the products in (a) and (b) above are available for manufacture).(4 marks)

[试题](c) Identify and discuss the implications for the audit report if:(i) the directors refuse to disclose the note; (4 marks)

[试题](c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.(6 marks)

[单选题]The analytical tool that would be most appropriate for an analyst to use to

[试题](b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing theQUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)

[试题](b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)

[试题](b) Discuss the limitations of the above estimates. (6 marks)

[试题](b) Discuss the nature of the following issues in developing IFRSs for SMEs.(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)

[试题](b) Discuss the statements of the operational manager of Bonlandia and assess their implications for SSH.(4 marks)