(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The
product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to
30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)
and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations
are disclosed separately on the face of the income statement. (6 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended
30 September 2006.
NOTE: The mark allocation is shown against each of the three issues.
第1题
脊髓灰质炎的主要传播途径
A.经口传染
B.呼吸道传染
C.接触传染
D.生物媒介传染
E.以上都不是
第2题
下列不是家蚕疾病常见传染途径的是
A.经口传染
B.创伤传染
C.接触传染
D.胚种传染
E.空气传播
第3题
流行性出血性结膜炎传染途径为
A.呼吸道传染
B.消化道传染
C.接触传染
D.血液传染
E.空气传染
第4题
流行性出血性结膜炎传染途径为
A.呼吸道传染
B.消化道传染
C.接触传染
D.血液传染
E.空气传染
第5题
麻风病的主要传染方式是()
A.间接接触传染
B.呼吸道传染
C.消化道传染
D.不洁性关系传染
E.以上都不是
第7题
流行性出血热的传播途径是
A.呼吸道传播
B.接触传染
C.垂直传染
D.消化道传染
E.以上都是
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