Test bank for Audit and Assuarance,2nd edition by leung

012356789  367
22 6 67171375
1 7






 

,01234567
9 
356522561
6136





9




!"#$%
&'()
(9*%+9,-.-/

,01234567395 9 5636565225611

01234567897:;<=4=>?72><7?@A56>2>B57
7
C;D4=3D5EB1@=B57F;5G4=@>G7
./HI
%&

J'K&L&M
""
'
'NN$%
OP*

"
#$"%&'

''&
Q

'/HR##ST(RU#'*#!VR/
P/HRU##$"%&'

'(VU#'*##WX/
N/H#IY(#Z#!['*#!VR/
\*/R##ST(RU##$"%&'

''*VU#/

I
N&&
N%L%

"*/
)
'&
OPK
N%
]
./.^
_L
'
%
M$*'J
%'
'%$&
'*]'
$
M'$*
%"/


+/H
NM%
"
`'"%'#$"%&'

'N&L&'%
N

'L"
a

'/Hb'&&
"!N'&M
/
P/HbVbV"$&'N
)%*/
N/HY
/I

/
\*/#

`
&
#$"%&'

'N&L&'%
N

'L"
"/

I
N&&
N%L%

"*/
)
'&
OPK
N%
]
./.^
_L
'
%
M$*'J
%'
'%$&
'*]'
$
M'$*
%"/


-/HV&

'%
%'$*
%
O%

M&J'%
L%
"
"&

'%
"Q

'/HIcdefg%
'$*
%J

%%
*
J'*"Mhgfigjk
\P/I`%
&

"'*
J'*M&'$*
%"/
N/HI`'%'$*
%
O
"/
*/HI`
N'$*
%
O"%'*'&*"'&
L&*$N
*/

I
N&&
N%L%

"P/
)
'&
OPK
N%
]
./.^
_L
'
%
M$*'J
%'
'%$&
'*]'
$
M'$*
%"/


l/HZ*
&#!#+,,mV#!+,,%
L&
J'&PK
N%
]
M'M
'N
'
&
L&%'$*
%
"%Q

'/Hn"$&
%'%%
NJL'
"M&

M&J'

M&'$*/
P/HU&]
*
'""$&'N
'P$%%
M$%$&
]
'P


%M%

%
%/
\N/I
_L&
""'L

'"%`
%
&%
M
'N
'
&
L&%
"L&
L'&
*
'

J'%
&
'

'"L
N%"(
'NN&*'N
`
%'M
'N
'
&
L&%
OM&'J
`&o/
*/n"$&
%
NJL'NJL


"`
%'

'"L
N%"MR&L&'%
")'`/

I
N&&
N%L%

"N/
)
'&
OPK
N%
]
./.^
_L
'
%
M$*'J
%'
'%$&
'*]'
$
M'$*
%"/

 


!"#$"%&'

'()%*+,+- ./+

, 01234567395 9 5636565225611

0/12%
"%'&
3$
&
4
%%5
&
6
"%
&
*'"''$*
%&
#$"%&'

'%7

'/18
'9
%'*:&:
&:
&"/
5/18
'4
45
&9;<##$"%&'

'(;##=>&%
&'::&?
*5*/
@/1A'"'*
6&

&*
:
4'9&4'@$&"

'@@$%
6B
@
$*
6'$*
%
6C9%

""
%'-
'&"*$&'%
'*
@44
&@
'

'DB
@
$*
6@4:'
'DC9%

""
%'+
'&"*$&'%
&'?
%
&
3$
?'

%3$'

9
@'%
"'@@
:%'5

%#!2;/
E*/#

'&
&
3$
&
4
%"%5
&
6
"%
&
*'"''$*
%&
#$"%&'

'/

F
@&&
@%:%

"*/
)
'&
65G
@%
?
./.H
I:
'
%
9$*'4
%'
'%$&
'*?'
$
9'$*
%"/


J/12?
"%&""
9%9
'@
'
&
":"
5


%9&'$*
%
*9
'@
'

9&4'%
%%
'$*
%&

&*
&%
D
&%

I:
@%
*
""9&4

%
6'%
&&

'%
*"
%%

4
%"/F
"*
"@&
5
"
D
@%
&9'$*
%
6K

'/1#6
@/
5/1LI:
''%&/
E@/2"$&'@
:%
"
"/
*/29&4'%
:%
"
"/
F
@&&
@%:%

"@/
)
'&
65G
@%
?
./.H
I:
'
%
9$*'4
%'
'%$&
'*?'
$
9'$*
%"/


M/12#$"%&'

'(%
NOPQRSTUVWSXQYQSY
%
'$*
%&
:&%4$"%"%'%
7

'/1
%
&%
9
'@
'
&
:&%
":&
"
%
*9'
&
(
'

4'%
&
'
&
":
@%"(

'@@&*'@
D
%%
'::

@'5

9
'@
'
&
:&%
69&'4
D&Z/
5/1
%
&%
9
'@
'
&
:&%:&
"
%"'%&$
'*9'
&?

D(
'

4'%
&
'
&
":
@%"(

'@@&*'@
D
%%
'::

@'5

9
'@
'
&
:&%
69&'4
D&Z/
@/1
%
&%
9
'@
'
&
:&%:&?
*
"'&
'"'5



?

9'""$&'@
(
'

4'%
&
'

&
":
@%"(
'@@&*'@
D
%%
'::

@'5

9
'@
'
&
:&%
69&'4
D&Z/
E*/'&5/

F
@&&
@%:%

"*/
)
'&
65G
@%
?
./.H
I:
'
%
9$*'4
%'
'%$&
'*?'
$
9'$*
%"/


[/12#$"%&'

'('

9%
9

D
6'&
&
3$
&
*%'?
''$'
'$*
%(
I@
:%7

'/1=%\9&\:&9
%&6'
"'%
"/
5/1!%'%$%&'$%&
%

"/
E@/!4'

:&:&

%'&@4:'

"/
*/#

9%
'5?
'&
&
3$
&
*%'?
''$'
'$*
%D
%
I@
:%
"/

F
@&&
@%:%

"@/
)
'&
65G
@%
?
./.H
I:
'
%
9$*'4
%'
'%$&
'*?'
$
9'$*
%"/

 


!"#$"%&'

'()%*+,+- ./-