2010年12月ACCA考试：真题P7试题6

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2010年12月ACCA考试：真题P7试题6

发表时间：2011/4/1 17:42:37 来源：互联网点击关注微信：

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4(a)You are a manager in Neeson&Co,a firm of Chartered Certifi ed Accountants,with three offices and 12 partners.About one third of the fi rm's clients are audit clients,the remainder are clients for whom Neeson&Co performs tax,accounting and business advisory services.The fi rm is considering how to generate more revenue,and you have been asked to evaluate two suggestions made by the fi rm's business development manager.

(i)An advertisement could be placed in national newspapers to attract new clients.The draft advertisement has been given to you for review:

(ii)A new partner with experience in the banking sector has joined Neeson&Co.It has been suggested that the partner could specialise in offering a corporate fi nance service to clients.In particular,the partner could advise clients on raising debt finance,and would negotiate with the client's bank or other provider of finance on behalf of the client.The fee charged for this service would be contingent on the client obtaining the finance with a borrowing cost below market rate.(5 marks)

Required:

Evaluate each of the suggestions made above,commenting on the ethical and professional issues raised.

Note:the mark allocation is shown against each of the issues.

(b)You have set up an internal discussion board,on which current issues are debated by employees and partners of Neeson&Co.One posting to the board concerned the compulsory rotation of audit firms,whereby it has been suggested in the press that after a pre-determined period,an audit fi rm must resign from office,to be replaced by a new audit provider.

Required:

(i)Explain the ethical threats created by a long association with an audit client.(3 marks)

(ii)Evaluate the advantages and disadvantages of compulsory audit firm rotation.(4 marks)

(20 marks)

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