听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.(6)A．The financial reporting is to provide information for the investors and lenders only.B．The main aim of financial reporting

题目

听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.

(6)

A．The financial reporting is to provide information for the investors and lenders only.

B．The main aim of financial reporting is to offer information useful for decision-making.

C．Investment and lending decisions can be made from the financial reporting.

D．Investment and lending decisions can not be made from the financial reporting.

更多“听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.(6)A．The financial reporting is to provide information for the investors and lenders only.B．The main aim of financial reporting ”相关问题

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(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have asignificant impact on financial statements prepared under IFRS. (6 marks)Appropriateness and quality of discussion. (2 marks)

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第2题

(b) Discuss the relative costs to the preparer and benefits to the users of financial statements of increaseddisclosure of information in financial statements. (14 marks)Quality of discussion and reasoning. (2 marks)

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第3题

(b) The Sarbanes-Oxley Act contains provisions for the attestation (verification) and reporting to shareholders ofinternal controls over financial reporting.Required:Describe the typical contents of an external report on internal controls. (8 marks)

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4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidanceregarding opening balances when the financial statements are audited for the first time or when the financialstatements for the prior period were audited by another auditor.Required:Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)

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第5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.Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attentionduring the conduct of an audit. (5 marks)

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第6题

(d) Discuss the professional accountant’s liability for reporting on prospective financial information and themeasures that the professional accountant might take to reduce that liability. (6 marks)

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第7题

The underlying purpose of accounting is to provide ______ for decision making about an economic entity.A．commercial informationB．financial informationC．cash positionD．income distribution

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听力原文：The primary objective of financial reporting is to provide information useful for making investment and lending decisions.(6)A．The financial reporting is to provide information for the investors and lenders only.B．The main aim of financial reporting

题目

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