题目内容 (请给出正确答案)
[主观题]

(b) Seymour offers health-related information services through a wholly-owned subsidiary,

(b) Seymour offers health-related information services through a wholly-owned subsidiary, Aragon Co. Goodwill of

$1·8 million recognised on the purchase of Aragon in October 2004 is not amortised but included at cost in the

consolidated balance sheet. At 30 September 2006 Seymour’s investment in Aragon is shown at cost,

$4·5 million, in its separate financial statements.

Aragon’s draft financial statements for the year ended 30 September 2006 show a loss before taxation of

$0·6 million (2005 – $0·5 million loss) and total assets of $4·9 million (2005 – $5·7 million). The notes to

Aragon’s financial statements disclose that they have been prepared on a going concern basis that assumes that

Seymour will continue to provide financial support. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

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第1题

3 You are the manager responsible for the audit of Seymour Co. The company offers informat
ion, proprietary foods and

medical innovations designed to improve the quality of life. (Proprietary foods are marketed under and protected by

registered names.) The draft consolidated financial statements for the year ended 30 September 2006 show revenue

of $74·4 million (2005 – $69·2 million), profit before taxation of $13·2 million (2005 – $15·8 million) and total

assets of $53·3 million (2005 – $40·5 million).

The following issues arising during the final audit have been noted on a schedule of points for your attention:

(a) In 2001, Seymour had been awarded a 20-year patent on a new drug, Tournose, that was also approved for

food use. The drug had been developed at a cost of $4 million which is being amortised over the life of the

patent. The patent cost $11,600. In September 2006 a competitor announced the successful completion of

preliminary trials on an alternative drug with the same beneficial properties as Tournose. The alternative drug is

expected to be readily available in two years time. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

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第2题

The book offers a()glimpse of the lives of the rich and the famous in that region in t
The book offers a()glimpse of the lives of the rich and the famous in that region in t

he late 30s.

A、render

B、professional

C、indifferent

D、indebted

E、regarding

F、concern

G、fascinate

H、pursue

I、favorable

J、the case

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第3题

(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcar

(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The

product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to

30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)

and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations

are disclosed separately on the face of the income statement. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

NOTE: The mark allocation is shown against each of the three issues.

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第4题

The social costs of unemployment go far beyond the welfare and unernployrnent payments mad
e the government. Unemployment increases the chances of divorce, child abuse, and alcoholism, a new federal survey shows. Some experts say the problem is only orary that new technology will eventually create as many jobs as it destroys. But futurologist Hymen Seymour says the astonishing efficiency of the new technology means there will be a simple net reduction in the amount of human labor that needs to be done. "We should treat this as an opportunity to give people more leisure. It may not be easy, but society will have to reach a new agreement on the division and distribution of labor. "Seymour says.

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第5题

“支架”(Scaffold)原是建筑行业的术语,又译作“脚手架”,是建筑楼房时施予的暂时性支持。当楼房建好后,这种支持就撤掉了。根据这个建筑隐喻, 最先借用了这个术语来描述同行、成人或有成就的人在另一个人的学习过程中所施予的有效支持。

A.Wood,Bruner & Ross

B.Vygotsky

C.James Ashe

D.Jerome Seymour Bruner

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第6题

“支架”(Scaffold)原是建筑行业的术语,又译作“脚手架”,是建筑楼房时施予的暂时性支持。当楼房建好后,这种支持就撤掉了。根据这个建筑隐喻, 最先借用了这个术语来描述同行、成人或有成就的人在另一个人的学习过程中所施予的有效支持

A.Wood,Bruner & Ross

B.Vygotsky

C.James Asher

D.Jerome Seymour Bruner

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第7题

“支架”(Scaffold)原是建筑行业的术语,又译作“脚手架”,是建筑楼房时施予的暂时性支持。当楼房建好后,这种支持就撤掉了。根据这个建筑隐喻, 最先借用了这个术语来描述同行、成人或有成就的人在另一个人的学习过程中所施予的有效支持。

A.Wood,Bruner & Ross

B.Vygotsky

C.James Ashe

D.Jerome Seymour Bruner

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