4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance

regarding opening balances when the financial statements are audited for the first time or when the financial

statements for the prior period were audited by another auditor.

Required:

E．xplain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)

[试题]4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is toestablish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in anaudit of financial statements.E．

[单选题]A project that requires an initial investment of €5 million is expected to

[试题]4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrasesfor use when issuing modified reports’.Required:E．xplain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘

[名词解释] ISA

[单选题]A．T(”EN”，RIGHT(”STUDENT”，4))的执行结果是（ ）。A． 1B． 2C． 3D． 4

[单选题]In the initial survey,_______compiles the survey report and fills in certificateA．surveyorB．chief engineerC．administratorD．company superintendent

[名词解释] 起始事件initial event

[单选题]What is used as an indicator of initial stability? （）A . GMB . KGC . KMD . GZ

[单选题]The important initial stability parameter，GM，is the（）.A . metacentric heightB . height of the metacenter above the keelC . height of the center of buoyancy above the keelD . height of the center of gravity above the keel

[单选题]Initial stability refers to stability（）.A . at small angles of inclinationB . when loaded with minimum deck loadC . when at transit draftD . when GZ is zero