(iii) Identify and discuss an alternative strategy that may assist in improving the performance of CTC with

effect from 1 May 2009 (where only the products in (a) and (b) above are available for manufacture).(4 marks)

[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](c) Identify and discuss the implications for the audit report if:(i) the directors refuse to disclose the note; (4 marks)

[试题](c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.(6 marks)

[单选题]identifyA．身份证B．识别C．检查D．指示

[单选题]It is not ______, to discuss the question again and again.A． worthB． worthyC． worth-whileD． worth while

[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) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing theQUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)

[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)

[试题](c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial andoperational weaknesses.Note: requirement (c) includes 2 professional marks (10 marks)