(b) Explain the matters you should consider before accepting an engagement to conduct a due diligence review

of MCM. (10 marks)

[试题](b) (i) Explain the matters you should consider to determine whether capitalised development costs areappropriately recognised; and (5 marks)

[试题](b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of thecarrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and(7 marks)

[试题](b) Explain the matters that should be considered when planning the nature and scope of the examination ofC．usiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)

[单选题]You should work for __________ if you become an editor of the magazine.A． just nine hours a dayB. no less than nine hours a day C. about ten hours a dayD. less than 25 hours a week

[单选题]_____you may have, you should gather your courage to face the challenge.A． However a serious problemB． What a serious problemC． However serious a problemD． What serious a problem

[试题]B．eforeyoumailthisletter，youshouldcheckagainwhetheryouhave_______itornot.A.sunkB.sighedC.soughtD.sealed

[试题](c) Explain the extent to which you should plan to place reliance on analytical procedures as audit evidence.(6 marks)

[单选题]I should have told you! You ______ the entire house. Our cleaning lady phoned she's coming tomorrow.A． didn't need to cleanB． needn't have cleanedC． don't need to cleanD． mustn't have cleaned

[单选题]If you make apromise,you should [fulfill] it.A.keepB.takeC.tryD.win

[单选题]To understand the sentence，you should analyze its parts______.A．functionallyB．widelyC．largelyD．remarkably