本次英国代写主要为审计和保险限时测试

A节
所有问题都是强制性的。

1讨论ISQC 1中概述的程序1客户的接受和继续
关系应确保在审计和鉴证业务方面。 (4分)

2.定义《 IFAC 2018年道德准则》中的客观性,并解释如何
建立外观独立性。 (4分)

3.通过强调四个关键来解释为什么内部控制永远不能被认为是万无一失的
局限性。 (4分)

4.在审计的背景下探索重大错报的想法,并解释可能发生的情况
影响审计师关于是否认为虚假陈述的判断
材料。 (4分)

5.解释什么是足够的适当审计证据。 (4分)

B区
Superdry公司
计划截至2021年4月30日的年度法定审计
您是负责计划2021年Superdry Plc审计的审计经理。当时
2020年财务报表的撰写尚未发布,且该信息与
与Superdry Plc的永久审核文件中当前可用的文件相同。这是
预计2020年的财务报表将在2020年6月或2020年7月完成
并会提供其他信息来支持您的研究。
附件为截至2019年4月24日止年度经审计财务报表的摘录
董事长致辞
“去年对于Superdry来说是充满挑战和变革的一年。”
去年对于Superdry来说是充满挑战和变革的一年
在艰难的贸易形势下,于2018年10月,2018年12月和2019年5月发布警告
适用于大多数时尚零售商。长时间以来异常温暖的天气导致了
销售业绩下降,而且Superdry似乎已经失去了对其吸引力的吸引力
传统上广泛的消费者基础。

Section A
All questions are compulsory.

1 Discuss what the procedures outlined in ISQC 1 Acceptance and Continuance of Client
Relationships should ensure in respect of audit and assurance engagements. (4 marks)

2. Define what is meant by objectivity in the IFAC Code of Ethics 2018 and explain how
independence in appearance is established. (4 marks)

3. Explain why internal controls can never be considered to be fool-proof by highlighting four key
limitations. (4 marks)

4. Explore the idea of a material misstatement in the context of audit and explain what may
influence the auditors’ judgement regarding whether a misstatement is considered to be
material. (4 marks)

5. Explain what is meant by sufficient appropriate audit evidence. (4 marks)

Section B
Superdry Plc
Planning for the statutory audit for the year ended 30th April 2021
You are the audit manager in charge of planning the 2021 audit of Superdry Plc. At the time
of writing the 2020 financial statements have not been published and the information relates
to that which is currently available in the Permanent Audit File for Superdry Plc. It is
anticipated that the financial statements for 2020 will have been finalised in June or July 2020
and additional information will be available to support your research.
Attached are extracts from the audited financial statements for the year ended 24th April 2019
Chairman’s Statement
“The last year has been a year of considerable challenge and change for Superdry.”
The last year has been a year of considerable challenge and change for Superdry with profit
warnings issued in October and December 2018 and May 2019, amidst a difficult trading landscape
for most fashion retailers. Unseasonably warm weather over a prolonged period had led to a
declining sales performance and it appeared that Superdry may have been losing its appeal to its
traditionally broad consumer base.


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