(QP JJ) QP Exam Dec 2020(4)

希望真係3.75
其實呢題都出得好陰濕

有題pp問audit approach係答combine approach or substantive approach
但冇8分咁多
所以都係唔知點答

唔應該睇你地討論
愈睇愈灰

聽日考BD嘅巴打絲打加油呀

條題目問咩wordings我以為問audit procedures 答哂LP ch.20堆itgc

Part a) 有systems which are automatic & interfaced with accounting systems, regarded as reliable controls. Hence, combined approach can be used.

Part b) systems 廢左, no control can be relied upon. Substantive approach with ToD & analytical procedures.

Not sure

應該係答combine or substantive 但唔知要點吹吹到8分

答左IT control reliance approach本身我都想答audit through computer approach但睇睇下覺得唔係好岩

part b 我答左 test of manual control 同substantive approach

已gg

各位ching going concern果條part b答左咩

另外有冇人知Q5條cg係咪好似平時咁答就得
絛問題mention chi-na
但chi-na都冇CG

Appoint a non-Executive director who is a member of the Communist Party of PRC.

我寫no safeguard 因為so significant, 間公司唔應該接隻job

被逃稅、被反競爭
然後充公+變國企

我完全唔知佢問緊咩

考完出黎1個鐘先諗起section a 做錯好多
利申：下次應該點都轉會

唔係應該答咩it system reliance approach and manual substantive 咩？
我見b part係問如果轉晒manual record ，會點影響audit approach

same

好似要寫定期communicate with 國家幹部
同要順從政策
如果唔係會被共產
Credit mr.馬

我都係咁諗 as28 frs11都寫咗 但佢淨係叫你comment唔係advice appropriate treatment所以唔知有冇分

Part a b個mark distribution會係點 我a答幾長 b得一段仔因為唔識

應該係答依啲
點解唔睇清條題目

我都係，由佢喇，答曬覺得要答嘅嘢就夠

如果Part a b都唔應該consol 而a當Jv 咁b應該一樣Jv定asso
未做過jv asso轉換既pp

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