![](https://lstatic.shangxueba.com/jiandati/h5/images/m_q_title.png)
A、A. (1) and (2)
B、B. (1) and (4)
C、C. (2) and (3)
D、D. (3) and (4)
A、A. (1) and (2)
B、B. (1) and (4)
C、C. (2) and (3)
D、D. (3) and (4)
"Why don't you apply for a mortgage?" Mr MacCallan suggested. "The restaurant is good collaeral, isn't it? So you would easily get a mortgage of £ 100, 000." He also suggested a start-up loan that has 0 % interest for the first five years. "Start-up loans are suitable for businesses that need high investment without any strings attached." he explained.
Franco decided to apply for both. Then he would be able to expand the restaurant.
(1) What did Franco want to do?
A. To deposit some money.
B. To save some money.
C. To borrow some money.
(2) What does the financial statement say?
A. The land size.
B. The land value.
C. The land price.
(3) How much are Franco' s expenditures each month?
A. Just less than income.
B. The same as income.
C. More than income.
(4) What did the manager suggest?
A. A mortgage.
B. A loan.
C. Both ‘A' and ‘B'
(5) What will a start-up loan give Franco?
A. No mortgage.
B. Spending money.
C.More interest.
A、The ball is round.
B、Her smile is like a flower.
C、I like sports.
D、He is patient as a teacher.
Balotelli Beach Hotel Co (Balotelli) operates a number of hotels providing accommodation, leisure facilities and restaurants. You are an audit senior of Mario & Co and are currently conducting the audit of Balotelli for the year ended 31 December 20X4. During the course of the audit a number of events and issues have been brought to your attention: Food poisoning Balotelli's directors received correspondence in November 20X4 from a group of customers who attended a wedding at one of the company's hotels. They have alleged that they suffered severe food poisoning from food eaten at the hotel and are claiming substantial damages. Management has stated that based on discussions with their lawyers, the claim is unlikely to be successful. Required In relation to the claim regarding the alleged food poisoning, which of the following audit procedures would provide the auditor with the MOST reliable audit evidence regarding the likely outcome of the litigation?
A、Request a written representation from management supporting their assertion that the claim will not be successful
B、Send an enquiry letter to the lawyers of Balotelli to obtain their view as to the probability of the claim being successful
C、Review the correspondence from the customers claiming food poisoning to assess whether Balotelli has a present obligation as a result of a past event
D、Review board minutes to understand why the directors believe that the claim will not be successful
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