国际注会师就业前景如何？

正确答案：
(ii) The flat
The following additional information is required in order to calculate the employment income benefit in respect of the
flat.
– The flat’s annual value.
– The cost of any improvements made to the flat prior to 6 April 2007.
– The cost of power, water, repairs and maintenance etc borne by Summer Glow plc.
– The cost of the furniture provided by Summer Glow plc.
– Any use of the flat by Benny wholly, exclusively and necessarily for the purposes of his employment.
Tutorial note
The market value of the flat is not required as Summer Glow plc has owned it for less than six years.
One element of the employment income benefit in respect of the flat is calculated by reference to its original cost plus
the cost of any capital improvements prior to 6 April 2007. If Benny requests a flat in a different location, this element
of the benefit will be computed instead by reference to the cost of the new flat, which in turn equals the proceeds of
sale of the old flat.
Accordingly, if, as is likely, the value of the flat has increased since it was purchased, Benny’s employment income
benefit will also increase. The increase in the employment income benefit will be the flat’s sales proceeds less its original
cost less the cost of any capital improvements prior to 6 April 2007 multiplied by 5%.

正确答案：
(ii) Further audit procedures:
Request from Peter Sheffield a written representation detailing:
– the exact nature of his control over Jarvis Co, i.e. if he is a shareholder then state his percentage shareholding, if
he is a member of senior management then state his exact position within the entity,
– a comment on whether in his opinion the balance is recoverable,
– a specific date by which the amount should be expected to be repaid, and
– a confirmation that there are no further balances outstanding from Jarvis Co, or any further transactions between
Jarvis Co and Pulp Co.
Tutorial note: Reference to the Exposure Draft ISA 550 Related Parties (Revised and Redrafted) requirement for both
general and specific management representations will be awarded credit.
Review the terms of any written confirmation of the amount, such as a signed agreement or invoice, checking whether
any interest is due to Pulp Co. The terms should be reviewed for details of any security offered, and the nature of the
consideration to be provided in settlement.
From discussion with Peter Sheffield, develop an understanding of the business purpose of the transaction, particularly
to understand whether the balance is a trade receivable or an investment.
Review the board minutes for evidence of any discussion of the transaction and the recoverability of the balance
outstanding.
Obtain the most recent audited financial statements of Jarvis Co and:
– ascertain whether Peter Sheffield is disclosed as the ultimate controlling party or disclosed as a member of key
management personnel,
– scrutinise the disclosure notes to find any disclosure of the transaction, where it should be described as a related
party liability, and
– perform. a liquidity analysis to establish whether the amount can be repaid from liquid assets.

正确答案：
(iv) Problems with delegation can be overcome by careful selection and training, an open communication system, the establishment of an appropriate control system and a system that rewards effective delegation.

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.