ACCA历年真题及答案P7（INT）-2011-jun-question-answer.pdf

) Professional Level – Options Module T N I Advanced Audit and ( Assurance (International) 7 Tuesday 7 June 2011 P r e Time allowed Reading and planning: 15 minutes p Writing: 3 hours This paper is divided into two sections: a Section A – BOTH questions are compulsory and MUST be attempted Section B – TWO questions ONLY to be attempted Do NOT open this paper until instructed by the supervisor. P During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Section A – BOTH questions are compulsory and MUST be attempted 1 (a) You are a senior audit manager in Suki Co, a firm of Chartered Certified Accountants. This morning you have been re-assigned to the audit of Bill Co, a long-standing audit client of your firm, as the manager previously assigned to the client has been taken ill. Bill Co has a year ending 30 June 2011, and the audit planning has been largely completed by the previously assigned audit manager, Tara Lafayette, who had been recruited by your firm four months ago.