ACCA历年真题及答案P7（INT）-2012-dec-question-answer.pdf

) Professional Level – Options Module T N I Advanced Audit and ( Assurance (International) 7 Monday 3 December 2012 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 manager in Foo Co, responsible for the audit of Grohl Co, a company which produces circuit boards which are sold to manufacturers of electrical equipment such as computers and mobile phones. It is the first time that you have managed this audit client, taking over from the previous audit manager, Bob Halen, last month. The audit planning for the year ended 30 November 2012 is about to commence, and you have just received an email from Mia Vai, the au