(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.(12 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](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) Explain Mintzberg’s five organisational components. (10 marks)

[试题](b) Explain what is meant by McGregor’s(i) Theory X; (5 marks)

[试题](b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the cultureat the Southland factory.’ (5 marks)

[试题](b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Cor

[试题](b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc toreduce the profit-gap that is forecast to exist at 30 November 2009. (3 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](b) Explain by reference to Hira Ltd’s loss position why it may be beneficial for it not to claim any capitalallowances for the year ending 31 March 2007. Support your explanation with relevant calculations.(6 marks)