(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the

QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)

[试题](b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 marks)

[试题](ii) Identify and explain the principal audit procedures to be performed on the valuation of the investmentproperties. (6 marks)

[试题](ii) Identify and explain the potential financial statement risks caused by the breach of planning regulationsdiscussed in the press cutting. (6 marks)

[试题](b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

[试题](b) Explain THREE problems in undertaking a performance comparison of GBC and TTC and also explain THREEitems of additional information that would be of assistance in assessing the operating and financialperformance of GBC and TTC. (6 marks)

[试题](b) Explain Kohlberg’s three levels of moral development and identify the levels of moral developmentdemonstrated by the contributions of Gary Howells, Vanda Monroe and Martin Chan. (12 marks)

[试题](ii) Explain THREE strategies that might be adopted in order to improve the future prospects of DiverseH．oldings Plc. (6 marks)

[试题]E．xplain the three basic delivery steps for conformed dimensions.简述对一致性维度的三种基本的交付步骤。

[试题](b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)to (iii) above and ONE value that relates to level (iv).In addition, suggest a likely cause of the cost driver for any ONE value in EACH of

[试题](b) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the schemerequirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)