(b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the
$3 million finance requested for the new production facility. (7 marks)
(b) You are the manager responsible for the audit of Poppy Co, a manufacturing company with a year ended
31 October 2008. In the last year, several investment properties have been purchased to utilise surplus funds
and to provide rental income. The properties have been revalued at the year end in accordance with IAS 40
Investment Property, they are recognised on the statement of financial position at a fair value of $8 million, and
the total assets of Poppy Co are $160 million at 31 October 2008. An external valuer has been used to provide
the fair value for each property.
Required:
(i) Recommend the enquiries to be made in respect of the external valuer, before placing any reliance on their
work, and explain the reason for the enquiries; (7 marks)
A.要低,不能太低
B.报价中的含水量太多,起点应较高
C.报价与己方准备成交的价格差距越大,还价起点应当较低
D.准备报价的次数越多,还价起点应当较高
E.为价格谈判的合理范围确定了一条边界
A.包装:手机直降500元,送240话费
B.用户还价预期值500左右
C.先优惠500,不成交再抛出橙分期1000(循序渐进)
D.所有终端均可办理