ACCA Paper P7 (INT) Advanced Audit & Assurance Class Notes December 2011 Lecturer: Contents INTRODUCTION TO THE PAPER 2 CHAPTER 1 – REGULATORY ENVIRONMENT 3 CHAPTER 2 – PROFESSIONAL AND ETHICAL CONSIDERATIONS 8 CHAPTER 3 – PRACTICE MANAGEMENT 13 CHAPTER 4 – ASSIGNMENTS I: THE AUDIT OF FINANCIAL STATEMENTS 16 CHAPTER 5 – ASSIGNMENTS II: GROUP AUDITS 42 CHAPTER 6 – AUDIT REPORTS AND OTHER REPORTS 45 CHAPTER 7 – ASSIGNMENTS III: OTHER ASSIGNMENTS 57 CHAPTER 8 – CURRENT ISSUES
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UNIT 6. BUILDING TECHNOLOGY IN CONSTRUCTION MR. BARTON P7- Explain the implications of environmental issues and legislative constraints on building construction Today’s Designers‚ Architects and Constructors have a duty of care to strive to produce energy efficient and energy saving buildings. Where possible the sustainability of resources / materials and techniques must be a primary concern in the decision making process. Environmental issues in relation to construction Heavyweight
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Study 3 In Studies 2a and 2b there appeared to be differences between disease/disorder conceptualizations and those implying reduced agency or reduced capacity to make the right choice. However‚ due to the sequential nature of Studies 2a and 2b‚ and the fact that respondents were asked to explicitly endorse a given conceptualization‚ we do not know whether it is easy to manipulate people’s conceptualizations of responsibility in such a way that it affects judgments about moral responsibility. For
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P7 unite 4 1. What is target audience? Target audience is a particular group of people which a product‚ an advertisement or a television and a radio program aimed at. A target audience can be separated into deferent groups such as gender‚ age group‚ marital status‚ e.g. male‚ young people‚ single people. For example Dell Company wants to sell their laptops at a reasonable price‚ so their target audience is students‚ small business which can be afforded to buy. http://en.wikipedia.org/wiki/Target_audience
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P7: Describe the roles‚ responsibilities and career pathways of three health or social care sectors Within this assignment I will be discussing three different health or social care professionals and describing their roles are and also their responsibilities. Social worker A social worker’s role is to help people with their issues and also their families‚ in order to help to adjust to the problems that are occurring throughout their lives. They most frequently work with those problems such as‚
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P7 Ratios Liquidity Ratios Current Ratio 2013 Current assets = 1901 Current liabilities = 3115 CR = CA / CL = 0.61 2012 Current assets = 2032 Current liabilities = 3136 CR = CA / CL =0.64 The difference between the two years is 0.3p decrease. As Sainsbury’s needs to have a £2 to £1 earned‚ the price is behind in both years. This means that there is a 2 year crises at Sainsbury’s. Acid test ratio 2013 Current assets = 1901 Inventories = 987 Current liabilities = 3115 ATR = (CA
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P7- Describe the roles‚ responsibilities and career pathways of 3 health or social car workers. Social worker: Social workers form relationships with people and assist them to live more successfully within their local communities by helping them find solutions to their problems. Social work involves engaging not only with clients themselves but their families and friends as well as working closely with other organisations including the police‚ local authority departments‚ schools and the probation
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49 is the max amount of viewers available in slide - if you aren’t adding please allow others to Just to have some clarity between the answers‚ questions‚ etc. Questions in BLACK Answers in BLUE Side Questions in RED Explanations/Answers to side questions in ORANGE Other comments in ANY COLOR Unanswered study questions in GREEN Study Questions for Lectures 1-5 1. Give 2 definitions of “species” and explain the strengths and weaknesses of each. Morphological “species”: individuals
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Teamwork Assignment 4 P7: Explain how team building leads to team cohesion in the public services‚ with reference to relevant theorists. Types of Team building activities: Paper-Based: For paper based activities you can either have disaster planning activities or logistics planning activities. For example a SWAT team discussing about how to extractna certain target from a secure place. The table top activity is effective as you can make detailed plans in a safe area and as there could be lives
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P7: Outline electronic and non-electronic methods for communicating business information‚ using examples for different types of audience. The first type of information that I am focusing on is written information that is on screen‚ the form of the communication is a PowerPoint presentation which is used electronically to present information to members of staff. In Sainsbury’s they hold meetings regularly and my example of a time is when they had a new product that was coming into their store
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