(b) Describe the principal audit procedures to be carried out in respect of the following:(i) The measurement of the share-based payment expense; (6 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](d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) trade receivables; and (3 marks)

[试题](c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the followingitems in the balance sheet:(i) development expenditure on the Fox model; (3 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) Explain the principal audit procedures to be performed during the final audit in respect of the estimatedwarranty provision in the balance sheet of Island Co as at 30 November 2007. (5 marks)

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

[试题](c) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of fiveyears being applied to development costs in relation to Plummet. (5 marks)

[试题](b) State, with reasons, the principal additional information that should be made available for your review ofRobson Construction Co. (8 marks)

[试题](b) Describe the skills that a counsellor should possess. (14 marks)