(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has

documented that the finance director explained that Batik commenced trading on 7 October 2005, after

being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.(4 marks)

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending

30 September 2006.

NOTE: The mark allocation is shown against each of the matters.

[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)

[试题](ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.(4 marks)

[试题](ii) Recommend further audit procedures that should be carried out. (4 marks)

[试题](ii) The shares held in Date Inc and the dividend income received from that company. (7 marks)

[单选题]Passage FourA．fter a busy day of work and play, the body needs to rest. Sleep is necessary for good health. During this time, the body recovers from the activities of the previous day. The rest that you get while sleeping enables your body to prepare

[单选题]After he finished the work, he _____ home.A.will goB.goesC.has goneD.went

[单选题]We [occasionally]meet for a drink after work.A.accidentallyB.regularlyC.som

[单选题]When I arrived home after a hard day at work, my wife_____.A.was sleepingB.

[单选题]–Let's go to a movie after work, OK?–______A.Not at all. B.Why not? C.Never