designs and manufactures wooden tables and chairs. The business has expanded rapidly in the last two years, since
the arrival of Patrick Tiler, an experienced sales and marketing manager.
The directors want to secure a loan of $3 million in order to expand operations, following the design of a completely
new range of wooden garden furniture. The directors have approached LCT Bank for the loan. The bank’s lending
criteria stipulate the following:
‘Loan applications must be accompanied by a detailed business plan, including an analysis of how the finance will
be used. LCT Bank need to see that the finance requested is adequate for the proposed business purpose. The
business plan must be supported by an assurance opinion on the adequacy of the requested finance.’
The $3 million finance raised will be used as follows:
$000
Construction of new factory 1,250
Purchase of new machinery 1,000
Initial supply of timber raw material 250
Advertising and marketing of new product 500
Your firm has agreed to review the business plan and to provide an assurance opinion on the completeness of the
finance request. A meeting will be held tomorrow to discuss this assignment.
Required:
(a) Identify and explain the matters relating to the assurance assignment that should be discussed at the meeting
with Mulligan Co. (8 marks)
第1题
第3题
A.正确
B.不正确,应该是2号电动泵电门上方的”OVERHEAT”灯亮
C.不正确,应该是2号发动机泵电门上方的叫低压(LOW PRESSURE.灯亮
D.以上说法都不对
第8题
A.放到”OFF”位
B.保留在”ON”位不动
C.保留在”ON”位5分钟后再关
D.先关掉,并观察中央油箱的油量变化,若油量又增加了,则将电门重新打开
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