(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of

A．mbush for the year ended 30 November 2005. (4 marks)

[单选题]Which of the following is the least appropriate accounting treatment for ma

[试题](ii) Explain the organisational factors that determine the need for internal audit in public listed companies.(5 marks)

[试题](ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,identify the years in which it can be claimed and state the time limit for submitting the claim.(3 marks)

[试题](ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidatedfinancial statements of Cleeves Co for the year ended 30 September 2006. (3 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](ii) Briefly explain the extent to which the application of sensitivity analysis might be useful in decidingwhich refrigeration system to purchase and discuss the limitations inherent in its use. (3 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](ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)

[试题](ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’saccountability to equity investors. (4 marks)