(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.(4 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 audit work to be performed in respect of the useful lives of Shire Oil Co’s rig platforms.(6 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 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) State, with reasons, the principal additional information that should be made available for your review ofRobson Construction Co. (8 marks)

[试题](ii) Identify and explain the principal audit procedures to be performed on the valuation of the investmentproperties. (6 marks)

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

[试题](ii) Comment on the figures in the statement prepared in (a)(i) above. (4 marks)

[试题](ii) State the taxation implications of both equity and loan finance from the point of view of a company.(3 marks)