(a) I would expect to see this referred to in a representation letter. ISA 580 gives this as an example of a matter to be included in the letter, as management should inform auditors of relevant subsequent events.
(b) This should not appear on a representation letter, even though management opinion is involved. This indicates an incorrect accounting treatment which the auditors should be in disagreement with the directors over.
(c) This should not appear on a representation letter as there should be sufficient alternative evidence for this matter. The auditor should be able to obtain registered information about Subsidiary Co from the companies' registrar.
(d) This should not appear on a representation letter. The auditors should be able to obtain evidence from Flower Oil Co that the inventory belongs to them.
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