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【简答题】
You are the audit supervisor of Seagull & Co and are currently planning the audit of your existing client, Eagle Heating Co (Eagle), for the year ending 31 December 2014. Eagle manufactures and sells heating and plumbing equipment to a number of home improvement stores across the country. Eagle has experienced increased competition and as a result, in order to maintain its current levels of sales, it has decreased the selling price of its products significantly since September 2014. The finance director has informed your audit manager that he expects increased inventory levels at the year end. He also notified your manager that one of Eagle’s key customers has been experiencing financial difficulties. Therefore, Eagle has agreed that the customer can take a six-month payment break, after which payments will continue as normal. The finance director does not believe that any allowance is required against this receivable. In October 2014 the financial controller of Eagle was dismissed. He had been employed by the company for over 20 years, and he has threatened to sue the company for unfair dismissal. The role of financial controller has not yet been filled and so his tasks have been shared between the existing finance department team. In addition, the purchase ledger supervisor left in August and a replacement has been appointed in the last week. However, for this period no supplier statement reconciliations or purchase ledger control account reconciliations were performed. You have undertaken a preliminary analytical review of the draft year to date statement of profit or loss, and you are surprised to see a significant fall in administration expenses. Required: Explain FIVE audit risks, and the auditor’s response to each risk, in planning the audit of Eagle Heating Co.
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参考答案:
举一反三
【单选题】M20×1.5代表()
A.
3
B.
细牙普通螺纹
【单选题】M20×1.5代表()
A.
细牙普通螺纹
B.
管螺纹
C.
方形螺纹
【判断题】在建工程(包括脚手架)的外侧边缘与外电架空线路的边缘之间,当达不到规定的最小距离时,必须搭设防护设施。在搭设防护设施时,应暂停送电并设监护人员。
A.
正确
B.
错误
【判断题】M20 ×1.5代表普通螺纹。 ( )
A.
正确
B.
错误
【单选题】保护接地是指在正常情况下将电气设备中 ( ) 与接地体相连接。、
A.
不带电但可导电的金属部分
B.
所有的设备外壳
C.
所有的保护线
D.
所有的工作零线
【单选题】在建工程(包括脚手架)的外侧边缘与外电架空线路的边缘之间,必须保持安全距离。当外电线电压为10kv时,应不小于( )m
A.
2
B.
4
C.
6
D.
8
【判断题】光纤激光切割机具有免维护的特点
A.
正确
B.
错误
【判断题】在建工程(包括脚手架)的外侧边缘与外电架控线路的边缘之间,因达不到规定的最小距离,在搭设防护设施时,可以带电作业。
A.
正确
B.
错误
【判断题】M20×1.5代表细牙普通螺纹。
A.
正确
B.
错误
【判断题】在建工程(包括脚手架)的外侧边缘与外电架控线路的边缘之间,如果距离过小,当防护措施与无法实现时,必须与有关部门协商,采取停电、迁移外线改地下电缆或改变工程位置等措施。
A.
正确
B.
错误
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