（b） state which capital gains tax reliefs might be

（b） calculate a cost of equity which could be used

（a） explain the concepts of materiality ＡＮＤ perfor

（c） set out the capital acquisitions tax implicati

（） value for money （vfm） audit （incuding reference

（b） state the conditions that must be met for form

InrelationtotheMalaysianlegalsystem,expl

（b） prepare a consolidated balance sheet of the ri

（a） prepare the consolidated balance sheet of the

（c） 1 ldentify ＡＮＤ discuss the ethical ＡＮＤ profess

IntermsoftheCompaniesAct,1995acompanyiss

ThedirectorsofOAOHopefulhaveapproachedYu

（c） pine co pine co operates a warehousing ＡＮＤ dis

（b） using the probability of default estimated in

（d） explain the tax treatments you have accorded t