(b) Historically, all owned premises have been measured at cost depreciated over 10 to 50 years. The management

board has decided to revalue these premises for the year ended 30 September 2005. At the balance sheet date

two properties had been revalued by a total of $1·7 million. Another 15 properties have since been revalued by

$5·4 million and there remain a further three properties which are expected to be revalued during 2006. A

revaluation surplus of $7·1 million has been credited to equity. (7 marks)

Required:

F．or each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended

30 September 2005.

NOTE: The mark allocation is shown against each of the three issues.

[主观题]Of all the work you have done, where have you been the most successful对于你所做过的所有工作，你认为哪项工作你做得最成功？

[试题](b) One of the hotels owned by Norman is a hotel complex which includes a theme park, a casino and a golf course,as well as a hotel. The theme park, casino, and hotel were sold in the year ended 31 May 2008 to Conquest, apublic limited company, for $2

[单选题]__________[A] Above all [B] After all [C] However [D] Otherwise

[单选题][A] All in all [B] In addition [C] In case [D] After all

[单选题]______ Americans owned a bathtub as early as 1895.A． ManyB． Not allC． AllD． Few

[试题](d) Family owned and managed businesses often find delegation and succession difficult processes to get right.What models would you recommend that Tony use in looking to change his leadership and management styleto create a culture in the Shirtmaster

[单选题]are privately-owned networks within a single building or campus of up to a few kilometers in size.A．PSTNB．WANC．LAND．MAN

[单选题]__________[A] at first[B] at all[C] at large[D] at times

[单选题]Both joint ventures and wholly-owned facilities are（）.A . foreign direct investmentB . international financeC . technology transferD . importing/exporting

[单选题]请在（20）处填上最佳答案。A． by all meansB． at all costsC． in a wordD． as a result