b the audit of annual financial statements c the review of annual financial

B the audit of annual financial statements c the

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b. the audit of annual financial statements. c. the review of annual financial statements. d. all of the above. 列哪 一个是合理保证契约的 例子 ? a. 按照客户的要 报告审核员所执行的 程序 b. 年度财务报表审计。 c. 年度财务报表审查。 d. 以上 是。 Explain why an auditor cannot offer absolute assurance. 为什么审计师不能提供 对保证。 Q7. The expectation gap is caused by: a.unrealistic auditor expectations.b.unrealistic user expectations.c.realistic auditor expectations.d.realistic user expectations.成期望差距的原因: a. 现实 的审计师期望。 b. 用户不 现实 的期望。 c. 现实 的审计师期望。 d. 现实 的用户期望。
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Expectation Gap 期望差距 MaxSecurity Limited (MaxSecurity) has been an audit client of Smith & Associates (S&A) for the past 15 years. MaxSecurity is based in Wollongong, where it manufactures high- tech armour-plated personnel carriers. MaxSecurity often has to go through a competitive market tender process to win large government contracts. Its main product, the small but powerful Terrain Master, is highly specialised and MaxSecurity does business only with nations that have a recognised, democratically elected government. MaxSecurity maintains a highly secure environment because of the sensitive and confidential nature of its vehicle designs and its clients. Clarke Field has been the engagement partner on the MaxSecurity audit for the last five years. Clarke is a specialist in auditing clients in the defence industry and intends to remain as review partner when the audit is rotated next year to a new partner (Sally Woodrow, who is to be promoted to partner to enable her to sign-off on the audit). The board of MaxSecurity is considering issuing half-yearly financial reports in addition to its full year financial reports and has approached the audit partner, Clarke Field, to discuss the possibility of engaging the firm to discuss the audit implications. Clarke suggests that S&A could review the half yearly financial reports. MaxSecurity’s end of financial year is 30 June. Required Discuss the expectations gap that could exist for the audit of MaxSecurity. Consider the existence of any special interests of the users of MaxSecurity’s financial reports. MaxSecurity Limited (MaxSecurity) 过去 15 年一 Smith & Associates (S&A) 的审计客 户。 MaxSecurity 部设 卧龙岗 ,在 生产 科技装甲 人员运 输车 MaxSecurity 必须 通过 竞争 性的市场 程序 得大型 政府 合同。 的主要 但强 大的 地形控 ,高度 MaxSecurity 有公 选举 政府 的国 做生 意。由 车辆 计和客户的 性和机密性, MaxSecurity 了一个高度安全的 环境 Clarke Field 在过去 年中一 MaxSecurity 审计的合作 伙伴 Clarke 是国 防工
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