消息！对于ACCA持证人才有哪些福利政策呢？

正确答案：
(b) The strategic apex is the highest level of the organisation and is therefore the highest level of management. This part ensures that the organisation’s mission is followed and manages the relationship with the environment.
The operating core is the part that represents the productive activity of the organisation, gathering inputs and, through conversion, turns them into outputs.
The middle line represents that part of the organisation where the middle managers operate. The role of this part is to turn the instructions of the strategic apex into activities for the operating core.
The technostructure includes the staff who provide a technical or supportive activity but which are not a part of the core activities. This part of the organisation includes the engineering, accounting and human resource departments.
The support staff carry out the ancillary activities that are neither part of the core nor the technostructure. Support staff have no role in the direct activities of the organisation: these activities include catering and public relations.(Students may draw the appropriate diagram)

正确答案：
(b) Advice on payments
■ As compared with (a) there is no obvious tax issue. Xalam is not overstating expenditure for tax purposes.
■ The payments being made for security consultancy services amount to a bribe. Corruption and bribery (and extortion)
are designated categories of money laundering offence under ‘The Forty Recommendations’ of the Financial Action Task
Force on Money Laundering (FATF).
■ Xalam clearly benefits from the payments as it receives income from the contract with the major customer. This is
criminal property and possession of it is a money laundering offence.
■ Dedza should consider the seriousness of the disclosure made by the chief executive in the context of domestic law.
■ Dedza should consider its knowledge of import duties etc in the destination country before recommending a course of
action to Xalam.
■ Dedza may be guilty of a money laundering offence if the matter is not reported. If a report to the FIU is considered
necessary then Dedza should encourage Xalam to make voluntary disclosure. If Xalam does not, Dedza will not be in
breach of client confidentiality for reporting knowledge of a suspicious transaction.
Tutorial note: Making a report takes precedence over client confidentiality.

正确答案：
4 HEGAS
(a) Auditor’s responsibilities for ‘other information’
■ The auditor has a professional responsibility to read other information to identify material inconsistencies with the
audited financial statements (ISA 720 ‘Other Information in Documents Containing Audited Financial Statements’).
■ A ‘material inconsistency’ arises when other information contradicts that which is contained in the audited financial
statements. It may give rise to doubts about:
– the auditor’s conclusions drawn from audit evidence; and
– the basis for the auditor’s opinion on the financial statements.
■ In certain circumstances, the auditor may have a statutory obligation (under national legislation) to report on other
information (e.g. Management Report).
■ Even where there is no such obligation (e.g. chairman’s statement), the auditor should consider it, as the credibility of
the financial statements may be undermined by any inconsistency.
■ The auditor must arrange to have access to the other information on a timely basis prior to dating the auditor’s report.
Material inconsistency
■ If a material inconsistency is identified, the auditor should determine whether it is the audited financial statements or
the other information which needs amending.
■ If an amendment to the audited financial statements is required but not made, there will be disagreement, resulting in
the expression of a qualified or adverse opinion. (Such a situation would be extremely rare.)
■ Where an amendment to other information is necessary, but refused, the auditor’s report may include an emphasis of
matter paragraph (since the audit opinion cannot be other than unqualified with respect to this matter).
Material misstatement of fact
■ A material misstatement of fact in other information exists when information which is not related to matters appearing
in the audited financial statements is incorrectly stated or presented in a misleading manner.
■ If management do not act on advice to correct a material misstatement the auditors should document their concerns to
those charged with corporate governance and obtain legal advice.
Tutorial note: Marks would be awarded here for the implications for the auditor’s report. However, such marks, which are
for the restatement of knowledge would NOT be awarded again if repeated in answers to (b).