3 (a) Discuss why the identification of related parties, and material related party transactions, can be difficult for

auditors. (5 marks)

[试题](c) Briefly discuss why the directors of HFL might choose contract D irrespective of whether or not contract Dwould have been selected using expected values as per part (a). (2 marks)

[试题](c) Discuss the reasons why the net present value investment appraisal method is preferred to other investmentappraisal methods such as payback, return on capital employed and internal rate of return. (9 marks)

[试题](d) (i) Discuss why it may not be possible to provide a high level of assurance over the stated key performanceindicators; and (4 marks)

[填空题] Openin Cylinder Identification Sensorcircuit的中文意思是（）。

[单选题]LAI(Location Area Identification--位置区)是由什么组成的()A．MCCB．MNCC．LACD．CI

[名词解释] 英译中：Automated vehicle identification

[单选题]RFID（Radio Frequency IDentification，无线射频识别器）的两个基本器件是（）。A . 阅读器和标签B . 标签和发射器C . 阅读器和发射器D . 阅读器，标签和发射器

[单选题]3．Why not_________your position?A． considering changingB． considering to changeC． consider changeD． consider changing

[单选题]射频识别技术（Radio Frequency Identification，RFID）是利用（）对记录媒体进行读写的一种识别技术。A . 光波B . 无线电波C . 声波D . 电缆

[单选题]It is not ______, to discuss the question again and again.A． worthB． worthyC． worth-whileD． worth while