为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点，小编特汇总了ACCA历年考题，希望对您参加本次考试有所帮助！！

To help your business understanding,Mo Pitt has e-mailed to you extracts from the draft statement of comprehensive income,and the relevant comparative fi gures,which are shown below:

Extract from draft statement of comprehensive income

Required:

(a)Prepare briefi ng notes to be used at a planning meeting with your audit team,in which you evaluate the business risks facing Jolie Co to be considered when planning the fi nal audit for the year ended 30 November 2010.(15 marks)

Professional marks will be awarded in part(a)for the format of the answer and the clarity of the evaluation.(2 marks)

(b)Using the information provided,identify and explain FIVE fi nancial statement risks.(10 marks)

(c)Recommend the principal audit procedures to be performed in respect of the valuation of the JLC brand name.(5 marks)

(32 marks)