for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit
staff when substantial discounts had been obtained by Bartolome. (4 marks)
Required:
C.omment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
[试题](b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made lossesfor several years. At your firm’s request, Chatam’s management has made a written representation that goodwillarising on the acquisition
[试题]2 Plaza, a limited liability company, is a major food retailer. Further to the success of its national supermarkets in thelate 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.You are a ma
[主观题]Limited Liability有限责任
[名词解释] Limited Liability有限责任
[试题]5 Ambush, a public limited company, is assessing the impact of implementing the revised IAS39 ‘Financial Instruments:Recognition and Measurement’. The directors realise that significant changes may occur in their accounting treatmentof financial instr
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[试题]3 (a) Leigh, a public limited company, purchased the whole of the share capital of Hash, a limited company, on 1 June2006. The whole of the share capital of Hash was formerly owned by the five directors of Hash and under theterms of the purchase agree
[试题]3 Johan, a public limited company, operates in the telecommunications industry. The industry is capital intensive withheavy investment in licences and network infrastructure. Competition in the sector is fierce and technologicaladvances are a characte
[试题]2 Marrgrett, a public limited company, is currently planning to acquire and sell interests in other entities and has askedfor advice on the impact of IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised) ‘Consolidated and SeparateF.inancial Stat
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