ACCA历年真题及答案P7（INT）-2013-jun-question-answer.pdf

) Professional Level – Options Module T N I Advanced Audit and ( Assurance (International) 7 Monday 3 June 2013 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 This is a blank page. The question paper begins on page 3. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 You are an audit manager in Hound Co, responsible for the audit of Parker Co, a new audit client of your firm. You are planning the audit of Parker Co’s financial statements for the year ending 30 June 2013, and you have just attended a meeting with Ruth Collie, the finance director of Parker Co, where she gave you the projected results for the year. Parker Co designs and man