2010年12月ACCA考试：真题P7试题4

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2010年12月ACCA考试：真题P7试题4

发表时间：2011/4/1 17:40:57 来源：互联网点击关注微信：

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Your firm has recently established a sustainability reporting assurance team based in Oldtown,and if the engagement to report on the Sustainability Report is accepted,it would be performed by members of that team,who would not be involved with the audit.

Required:

(a)Identify and explain the matters that should be considered in evaluating the invitation to perform an assurance engagement on the Sustainability Report of Eastwood Co.(12 marks)

(b)Recommend procedures that could be used to verify the following draft KPIs:

(i)The number of serious accidents in the workplace; and

(ii)The average annual spend on training per employee.(6 marks)

(c)You have a trainee accountant assigned to you,who has read the notes taken at your meeting with Ali Monroe.She is unsure of the implications of the charitable donations being disclosed as a different fi gure in the financial statements compared with the other information published in the annual report.

Required:

Prepare briefi ng notes to be used in a discussion with the trainee accountant,in which you:

(i)Explain the responsibility of the auditor in relation to other information published with the fi nancial statements;and

(ii)Recommend the action to be taken by Newman&Co if the figure relating to charitable donations in the other information is not amended.(8 marks)

Professional marks will be awarded in part(c)for the format and clarity of your answer.(2 marks)

(28 marks)

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