快看！关于剑桥大学ESOL与ACCA推出首个财务英语国际证书考试

正确答案：

SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significant
investment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliance
with the international company and making significant changes to both the value chain and value system. There will be no
need to invest in sales and marketing as this will be the responsibility of its larger partner. As a major strategic option there
is a need to address issues of its suitability, acceptability and feasibility. In terms of suitability the option seems to address
many of the strategic problems attached to his current product range. It is a product that can be sold all year round and into
a much wider geographical market area. It is in terms of acceptability that the dilemma reveals itself and the impact on the
different stakeholders involved – he may find stakeholder mapping and scenario building useful in coming to a decision. As
the owner of the business he needs to assess the risk involved against the likely returns. Feasibility looks reasonably sound– new resources and skills will be needed but affordable and achievable with the support of the partner.

正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.

正确答案：
(c) (i) ISQC 1 Quality Control for Firms That Perform. Audits and Reviews of Historical Financial Information and Other
Assurance and Related Services Engagements provides guidance on the overall quality control systems that should be
implemented by an audit firm. ISA 220 Quality Control for Audits of Historical Financial Information specifies the quality
control procedures that should be applied by the engagement team in individual audit assignments.
Procedures include the following:
Client acceptance procedures
There should be full documentation, and conclusion on, ethical and client acceptance issues in each audit assignment.
The engagement partner should consider whether members of the audit team have complied with ethical requirements,
for example, whether all members of the team are independent of the client. Additionally, the engagement partner should
conclude whether all acceptance procedures have been followed, for example, that the audit firm has considered the
integrity of the principal owners and key management of the client. Other procedures on client acceptance should
include:
– Obtaining professional clearance from previous auditors
– Consideration of any conflict of interest
– Money laundering (client identification) procedures.
Engagement team
Procedures should be followed to ensure that the engagement team collectively has the skills, competence and time to
perform. the audit engagement. The engagement partner should assess that the audit team, for example:
– Has the appropriate level of technical knowledge
– Has experience of audit engagements of a similar nature and complexity
– Has the ability to apply professional judgement
– Understands professional standards, and regulatory and legal requirements.
Direction
The engagement team should be directed by the engagement partner. Procedures such as an engagement planning
meeting should be undertaken to ensure that the team understands:
– Their responsibilities
– The objectives of the work they are to perform
– The nature of the client’s business
– Risk related issues
– How to deal with any problems that may arise; and
– The detailed approach to the performance of the audit.
The planning meeting should be led by the partner and should include all people involved with the audit. There should
be a discussion of the key issues identified at the planning stage.
Supervision
Supervision should be continuous during the engagement. Any problems that arise during the audit should be rectified
as soon as possible. Attention should be focused on ensuring that members of the audit team are carrying out their work
in accordance with the planned approach to the engagement. Significant matters should be brought to the attention of
senior members of the audit team. Documentation should be made of key decisions made during the audit engagement.
Review
The review process is one of the key quality control procedures. All work performed must be reviewed by a more senior
member of the audit team. Reviewers should consider for example whether:
– Work has been performed in accordance with professional standards
– The objectives of the procedures performed have been achieved
– Work supports conclusions drawn and is appropriately documented.
The review process itself must be evidenced.
Consultation
Finally the engagement partner should arrange consultation on difficult or contentious matters. This is a procedure
whereby the matter is discussed with a professional outside the engagement team, and sometimes outside the audit
firm. Consultations must be documented to show:
– The issue on which the consultation was sought; and
– The results of the consultation.