(b) Explain the matters that should be considered when planning the nature and scope of the examination of

C．usiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)

[试题](b) (i) Explain the matters you should consider to determine whether capitalised development costs areappropriately recognised; and (5 marks)

[试题](b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of thecarrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and(7 marks)

[试题](b) Explain the matters you should consider before accepting an engagement to conduct a due diligence reviewof MCM. (10 marks)

[试题](b) Explain the roles of a nominations committee and assess the potential usefulness of a nominations committeeto the board of Rosh and Company. (8 marks)

[试题](c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial lossresulting from the alleged fraud. (6 marks)

[试题](b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the cultureat the Southland factory.’ (5 marks)

[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) Explanations of the various matters. (11 marks)

[试题](c) Explain the benefits of performance-related pay in rewarding directors and critically evaluate the implicationsof the package offered to Choo Wang. (8 marks)

[试题](c) Explain the reasons for the concerns of the government of Happyland with companies such as TMC andadvise the directors of a strategy that might be considered in order to avoid being subject to any forthcominglegislation concerning the environment.