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NEW QUESTION 47
Which of the following are objectives of the audit planning procedure?
- A. To set out how audit objectives will be achieved.
- B. To work out the time and resources required for the audit.
- C. To work out how audit evidence will be obtained.
- D. To perform analytical review to identify possible areas for investigation.
- E. To perform substantive tests.
Answer: A,B,C
NEW QUESTION 48
The management of U is reviewing internal controls throughout the company. It has noted the following:-
1. In the trade receivables section, journal adjustments are made by the clerks, without any reference to their supervisor. Journal adjustments may relate to sales returns, discounts allowed, or transfers between accounts.
2. In the purchasing department, the purchasing manager selects and approves all suppliers, as they are the only person with sufficient experience to do so. They use a very limited number of suppliers because they can rely on these suppliers to provide goods of the quality required at a competitive price. They do not keep any documents in relation to negotiations with other potential suppliers or other quotes obtained.
In relation to the above, which of the following statements are valid?
- A. The fact that the purchasing manager does not keep documentation relating to negotiations with suppliers, or potential suppliers, is evidence that they are involved in fraudulent activity.
- B. The way the role of purchasing manager is carried out in U increases the chance that the company will fall victim to fraudulent activity.
- C. The fact that the purchasing manager uses a very small number of suppliers is, in itself, a sign of poor internal controls.
- D. It is acceptable for clerks in the trade receivables section to make journal adjustments without authorisation provided the amounts involved are not material to U’s financial statements.
- E. Clerks making journal adjustments without reference to their supervisor is evidence of inadequate separation of duties.
- F. It is acceptable for clerks in the trade receivable section to make journal adjustments without authorisation, provided they have no access to cash receipts.
Answer: B,E
NEW QUESTION 49
A project requires a capital investment of £2.7million. The project will save £450,000 each year after taxation.
Assume the savings are in perpetuity. The business risk of the venture requires a 15% discount rate. The company has to borrow £1million to finance the project at a rate of 9% and the net tax shield is 30%, the project supports debt which generates an interest tax shield of 0.30 x 0.09 x £1million, which is £27,000 per year in perpetuity.
Calculate the project’s adjusted present value.
- A. £(30,000)
- B. £600,000
- C. 0
- D. £570,000
Answer: B
NEW QUESTION 50
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