关于中空玻璃特性的说法，正确的有（）。

(b) Describe the principal audit procedures to be carried out in respect of the following:

(i) The measurement of the share-based payment expense; (6 marks)

(b) Describe the principal audit work to be performed in respect of the useful lives of Shire Oil Co’s rig platforms.

(6 marks)

(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) development expenditure on the Fox model; (3 marks)

A．The Principal Economist will become a board member．

B．The Principal Economist will deal with environmental matters．

C．The Principal Economist's major responsibility is to make certain policy．

(b) State, with reasons, the principal additional information that should be made available for your review of

Robson Construction Co. (8 marks)

(b) Describe the skills that a counsellor should possess. (14 marks)