that
they
whose
those
第1题:
5 You are an audit manager in Fox & Steeple, a firm of Chartered Certified Accountants, responsible for allocating staff
to the following three audits of financial statements for the year ending 31 December 2006:
(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The
company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting
exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not
be an interim audit.
(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with
corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management
expects a thorough examination of the company’s computerised systems, and are also seeking assurance that
the annual report will not attract adverse criticism.
(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray
provides communication services and software solutions. Your firm provides Gray with technical advice on
financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on
potential acquisitions.
Required:
For these assignments, compare and contrast:
(i) the threats to independence;
(ii) the other professional and practical matters that arise; and
(iii) the implications for allocating staff.
(15 marks)
第2题:
4 You are an audit manager in Nate & Co, a firm of Chartered Certified Accountants. You are reviewing three situations,
which were recently discussed at the monthly audit managers’ meeting:
(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the
appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by
Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.
(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of
errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit
team, the directors of CF Co have requested that your firm carry out a review of the financial information
technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,
one of the juniors on the audit team, who is a recent information technology graduate, spent three hours
providing advice to the internal audit team about how to improve the system. As far as you know, this advice has
not been used by the internal audit team.
(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two
audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new
production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as
possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the
production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of
the inventory count. The inventory count and audit procedures were completed within two hours (the previous
year’s procedures lasted a full day), and the juniors then spent four hours at the office party.
Required:
(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered
before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)
第3题:
A.he
B.they
C.who
D.whom
第4题:
In China ,the number of cities increasing_________ development is recognized across the world.
A.where
B. which
C. whose
D.that
第5题:
15.
A.it
B.they
C.them
第6题:
Some students are enthusiastic for positions in student organzation probably because _____
A.they hate the constant pressure and strain of their study
B.they will then be able to stay longer in the university
C.such positions help them get better jobs
D.such positions are usually well paid
第7题:
第8题:
Salaries for temporary positions seem to be higher than ().
第9题:
—()way, please.
第10题:
第11题:
whose
which
whom
who
第12题:
第13题:
(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of
Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)
第14题:
His monthly expense _________ 350 dollars.
A、totals to
B、amounts as
C、adds up to
D、accounts as
第15题:
Directions:You want to contribute to Project Hope by offering financial aid to a child in a remote area. Write a letter to the department concerned, asking them to help find a candidate. You should specify what kind of child you want to help and how you will carry out your plan.
Write your letter with no less than 100 words. Write it on ANSWER SHEET 2. Do not sign your name at the end of the letter; use Li Ming instead. You do not need to write the address. (10 points)
To Whom It May Concern,
I am writing to ask you whether you could help me find a child in a remote area to whom I will offer my financial aid.
The candidate should be a girl at age 10 to 12 who is deprived of the opportunity to continue her education because of poverty. Her previous score reports should prove her potential to be an outstanding student in the future.
I would like to give the girl my financial support annually until she graduates from college. The money will cover her tuition fee and other expenses at school. Besides, I will correspond with her frequently so that she can seek advice whenever she needs.
I am looking forward to your reply.
Sincerely,
Li Ming
第16题:
18.
A.We
B.They
C.He
D.Them
第17题:
It was ______ the professor regarded with such contempt.
A. he who
B. him that
C. him whose
D. those
第18题:
6.I hate those __________. laugh at others when they make m18takes.
A.which
B.they
C.who
D.whom
第19题:
Several people, () I listed below, have not submitted their reports.
第20题:
A customer has a p650 with a write-intensive database application. Recently the order entry team has complained about unusually slow response times. There have been no complaints from any other departments. Which of the following actions would most likely address the problem?()
第21题:
Double the number of processors.
Double the number of memory DIMMs.
Double the number of network adapters.
Double the number of SCSI buses and disks.
第22题:
considered
insured
relied upon
suspected
第23题: