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问题 单项选择题

人类历史上建立无产阶级专政的第一次尝试指（）

A．1848年法国六月起义

B．第一国际成立

C．巴黎公社革命

D．第二国际成立

答案

参考答案：C

解析：巴黎公社是无产阶级推翻资产阶级统治，建立无产阶级专政的第一次尝试。

选择题

在纳税问题上，中学生能够直接做到的是 [ ]

①树立自觉纳税观念　

②参与收税管理队　

③协助制定税法　

④开展依法纳税宣传 

A．①②

B．①②④

C．③④

D．①④ 
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问答题

5.Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:

(b) For each of the two issues above:(i) Discuss the appropriateness of written representations as a form of audit evidence; and (4 marks)(ii) Describe additional procedures the auditor should now perform in order to reach a conclusion on the balance to be included in the financial statements. (6 marks)Note: The total marks will be split equally between each issue.
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