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Well that should not be a big problem then.
I just read through the examiner article on currency swap, is it same as interest rate swap?
I’ve try the method that you’ve taught, and I had found out that why the examiner did not use the “after” swap to calculate out the net cost, instead of using the “before” swap?Thank you sir! 😀
By the way, any main topic that has been wipe out or added in P4 syllabus? I’ve gone through the study guide from ACCA and only found out that EVA has been taken out from the syllabus.So, if no specific model is require, however i did not write out the model that the examiner wish us to apply, i still can gain full mark?
Ok, the material and pervasive can I interpret as it is too material that it will affect the liquidity of one company?
Thanks,
There is another question, is qualified report refer as modified report ?And about the material and pervasive or material not pervasive on report, how we know that the misstatements will affect the financial statements? Is it using the 5% on profit and 10% on total asset method?
Okay,
and there is one more problem. Been confuse with these two things and finally comes out with my own conclusion.Test data is a process of entering invalid data or information into client system. Whilst test of control or audit test(if I’m not mistaken) is a process that involved inquiry, observe, inspection, analytical procedure.
Am i right or wrong?
And the answer given by BPP of “select a sample of inventory lines to counts at the year-end inventory count”, is it categorize under Analytical Procedure?
Much thanks!
