施工准备阶段收集的信息有（）

(b) Explain Kohlberg’s three levels of moral development and identify the levels of moral development

demonstrated by the contributions of Gary Howells, Vanda Monroe and Martin Chan. (12 marks)

(c) Excluding the number of complaints by patients, identify and briefly explain THREE quantitative

non-financial performance measures that could be used to assess the ‘quality of service’ provided by the

Dental Health Partnership. (3 marks)

(b) Identify and explain the financial statement risks to be taken into account in planning the final audit.

(12 marks)

A、compare two subjects

B、explain causes/ effects

C、describe a topic

D、tell steps in a process

(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment

properties. (6 marks)

A、Announce the recommendation, explain the recommendation, identify the problem or need, and provide necessary action.

B、Provide necessary action, identify the problem or need, announce the recommendation, and explain the recommendation.

C、Identify the problem or need, announce the recommendation, explain the recommendation, and provide necessary action.

D、Identify the problem or need, provide necessary action, announce the recommendation, and explain the recommendation.

(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations

discussed in the press cutting. (6 marks)

Which of the three approaches tended to later gain most acceptance？

A．situation

B．trait

C．power

D．behavior