Required：
(a) List and explain the purpose of the main sections of an audit strategy document and for each section， provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star， identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform on the credit card receivables balance. (4 marks)
2 (a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)
(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of transactions. (4 marks)
(c) In terms of audit reports， explain the term ‘modified’。 (2 marks)
(10 marks)
(30 marks)
，我們將會(huì)及時(shí)處理。