现在工作竞争越来越大了，ACCA就业前景好吗？

正确答案：
(b) The use of SWOT analysis will focus management attention on current strengths and weaknesses of each subsidiary company
which will be of assistance in the formulating of the business strategy of Diverse Holdings Plc. It will also enable management
to monitor trends and developments in the constantly changing environments of their subsidiaries. Each trend or development
may be classified as an opportunity or a threat that will provide a stimulus for an appropriate management response.
Management can make an assessment of the feasibility of required actions in order that the company may capitalise upon
opportunities whilst considering how best to negate or minimise the effect of any threats.
A SWOT analysis should assist the management of Diverse Holdings Plc as they must identify their strengths, weaknesses,
opportunities and threats. These may be classified as follows:
Strengths which appear to include both OFL and HTL.
Weaknesses which must include PSL and its limited outlets, which generate little growth and could collapse overnight. KAL
is also a weakness due to its declining profitability.
Opportunities where OFT, HTL and OPL are operating in growth markets.
Threats from which KAL is suffering.
If these four categories are identified and analysed then the group should be strengthened.

正确答案：
(ii) Procedures to verify the number of serious accidents during 2007 could include the following:
Tutorial note: procedures should focus on the completeness of the disclosure as it is in the interest of Sci-Tech Co to
understate the number of serious accidents.
– Review the accident log book and count the total number of accidents during the year
– Discuss the definition of ‘serious accident’ with the directors and clarify exactly what criteria need to be met to
satisfy the definition
– For serious accidents identified:
? review HR records to determine the amount of time taken off work
? review payroll records to determine the financial amount of sick pay awarded to the employee
? review correspondence with the employee regarding the accident.
Tutorial note: the above will help to clarify that the accident was indeed serious.
– Review board minutes where the increase in the number of serious accidents has been discussed
– Review correspondence with Sci-Tech Co’s legal advisors to ascertain any legal claims made against the company
due to accidents at work
– Enquire as to whether any health and safety visits have been conducted during the year by regulatory bodies, and
review any documentation or correspondence issued to Sci-Tech Co after such visits.
Tutorial note: it is highly likely that in a regulated industry such as pharmaceutical research, any serious accident
would trigger a health and safety inspection from the appropriate regulatory body.
– Discuss the level of accidents with representatives of Sci-Tech Co’s employees to reach an understanding as to
whether accidents sometimes go unreported in the accident log book.

正确答案：
(b) Audit work on carrying amounts
Tutorial note: This part concerns audit work to be undertaken in respect of non-current tangible assets (the production
animals in the goat herd and certain equipment) and inventories (the for-sale animals and cheese). One of the ‘tests’ for
assessing whether or not a point is worthy of a mark will be whether or not the asset to which it relates is apparent. Points
which are so vague that they could apply to ANY non-current asset for ANY entity, rather than those of GVF are unlikely to
attract many marks, if any, at this level.
(i) Goat herd
■ Physical inspection of the number and condition of animals in the herd and confirming, on a test basis, that they
are tagged (or otherwise ‘branded’ as being owned by GVF).
■ Tests of controls on management’s system of identifying and distinguishing held-for-sale animals (inventory) from
the production herd (depreciable non-current assets).
■ Comparison of GVF’s depreciation policies (including useful lives, depreciation methods and residual values) with
those used by other farming entities.
■ ‘Proof in total’, or other reasonableness check, of the depreciation charge for the herd for the year.
■ Observing test counts or total counts of animals held for sale.
■ Comparing carrying amounts of the kids, according to their weight and age, as at 30 September 2005 with their
market values. (These may approximate to actual invoiced selling prices obtained by GVF.)
Tutorial note: Market value of the production herd could also be compared with its carrying amount to assess possible
impairment. However, if value in use appears to be less than market value the herd should be sold rather than used
for production.