题目内容
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How is hawk's eyesight better than ours？
A．It can identify small items more quickly than we do.
B．It can see at a longer distance than we do.
C．It has more cones in the retina than we do.
D．h has bigger eyes than we do.
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(a) You are a manager in Lapwing & Co. One of your audit clients is Hawk Co which operates commercial real estate properties typically comprising several floors of retail units and leisure facilities such as cinemas and health clubs, which are rented out to provide rental income.
Your firm has just been approached to provide an additional engagement for Hawk Co, to review and provide a report on the company’s business plan, including forecast financial statements for the 12-month period to 31 May 2013. Hawk Co is in the process of negotiating a new bank loan of $30 million and the report on the business plan is at the request of the bank. It is anticipated that the loan would be advanced in August 2012 and would carry an interest rate of 4%. The report would be provided by your firm’s business advisory department and a second partner review will be conducted which will reduce any threat to objectivity to an acceptable level.
Extracts from the forecast financial statements included in the business plan are given below:
Statement of comprehensive income (extract)
Notes:
1. Beak Retail is a retail park which is underperforming. Its sale is currently being negotiated, and is expected to take place in September 2012.
2. Hawk Co is planning to invest the cash raised from the bank loan in a new retail and leisure park which is being developed jointly with another company, Kestrel Co.
Required:
In respect of the engagement to provide a report on Hawk Co’s business plan:
(i) Identify and explain the matters that should be considered in agreeing the terms of the engagement; and Note: You are NOT required to consider ethical threats to objectivity. (6 marks)
(ii) Recommend the procedures that should be performed in order to examine and report on the forecast financial statements of Hawk Co for the year to 31 May 2013. (13 marks)
(b) You are also responsible for the audit of Osprey Co, which has a financial year ended 31 May 2012. The audit engagement partner, Bill Kingfisher, sent you the following email this morning:
Required:
Respond to the partner’s email. (10 marks)
Note: the split of the mark allocation is shown within the partner’s email.
Professional marks will be awarded in part (b) for the presentation and clarity of your answer. (4 marks)
The bee has a "compound" eye, which is used for navigation. It has 15,000 facets that divide what it sees into a pattern of dots, or mosaic. With this kind of vision, the bee sees the sun only as a single dot, a constant point of reference. Thus, the eye is a superb navigational instrument that constantly measures the angle of its line of flight in relation to the sun. A bee's eye also gauges flight speed. And if that is not enough to leave our 20/20 "perfect vision" paling into insignificance, the bee is capable of seeing something we can't ultraviolet light. Thus, what humans consider to be "perfect vision" is in fact rather limited when we look at other species.
However, there is still much to be said for the human eye. Of all the mammals, only humans and some primates can enjoy the pleasures of color vision.
The Snellen eye chart measures one's eyesight by ______.
A．the number of lines he reads
B．the number of letter he reads
C．the distance he stands away from the chart
D．the speed at which he recognizes the letters
The word "hawk"(Para. 3) most probably means______.
A．sell
B．transport
C．place
D．deliver
The owls’favorite delicacy, meadow voles-small mouse-like rodents-are scarce in Canada this winter. So the owls, wisely, headed south. "They will actually extend their talons forward and crash through the snow, and capture the voles without ever seeing them!" exclaims Carrol Henderson with the Minnesota Department of Natural Resources. Over 2,000Great Greys have come this year, more than five times the highest number ever recorded. Tagging along are 300 smaller Hawk owls. "I don't think anybody right now is thinking that we're going to see anything like this again in our lifetime," says wildlife biologist Jim Lind.
But there is a problem facing these visitors from the northern wilderness. They are low-flying hunters and, as a result, are very vulnerable when they swoop down over roadways. About 250 have already been hit and killed by cars. Survivors are nurtured back to health at the University of Minnesota's raptor center.
No stranger to the cold, avian researcher Dave Grosshuesh captures and bands many owls, studying their movement, age and overall health. Not far away, Sharon Stiteler shivers on her own. But birders from as far away as New York and California often migrate here to marvel. Is all this for the birds？ "Some people spend oodles on shoes; some people spend oodles on their nails," says Stiteler. "I spend oodles of time and money on birds!" Still, come spring these northern nomads will likely be gone, leaving behind the lingering memory of their haunting stares.
From the passage we can learn that _______.
A．Owls are native birds of the United Sates.
B．Mouse-like rodents like to eat meadow voles.
C．Fewer smaller Hawk owls came this year.
D．The number of Great Greys coming this year is very impressive.
The word "hawk" (Paragraph 3) most probably means______.
A．sell
B．transport
C．place
D．deliver
Such democratic virtues served the country well in the post-war period. But today they hold too many Japanese firms back. Japan boasts some of the best companies in the world: Toyota, Canon and Nintendo are the envy of their industries. But they operate on a global scale and have tentatively embraced some unconsensual American methods. In much of the Japanese economy-especially its huge domestic services sector-managers are in something of a funk. Firms do not give promising youngsters responsibility early on, but allocate jobs by age. Unnecessarily long working hours are the norm, sapping productivity. And there are few women and foreigners in senior roles, which narrows the talent pool.
So how pleasing it is to be able to report the success of a business leader who breaks the mould. Young, dynamic and clever, he is not afraid to push aside old, conservative know- nothings. He disdains corporate politics and promotes people based on merit rather than seniority. He can make mistakes (he got involved in a questionable takeover-defence scheme), but he is wildly popular with salarymen: his every move is chronicled weekly. In June he was given the top job at one of Japan's biggest firms. Kosaku Shima of Hatsushiba Goyo Holdings has only one serious shortcoming: he is not a real person, but a manga, or cartoon, character. For many critics of Japan, that says it all: Mr. Shima could exist only in fiction. In fact there is room for the country's managers and even its politicians to learn from him.
Most of the lessons are for Japan's managers. At present, bosses rarely say what they think because it might disrupt the harmony, or be seen as immodest. Their subordinates are reluctant to challenge ideas because that would cause the boss to lose face. So daft strategies fester rather than getting culled quickly. There is little risk-taking or initiative. The crux of the problem is Japanese companies' culture of consensus-based decision-making. Called nemawashi (literally, "going around the roots" ) or ringi (bottom-up decisions), it helped to establish an egalitarian workplace. In the 1980s Western management consultants cooed that it was the source of Japan's competitive strength. Sometimes it can be, as in periods of crisis when an entire firm needs to accept new marching orders quickly. But most of the time it strangles a company.
Relying on consensus means that decisions are made slowly, if at all. With so many people to please, the result is often a mediocre morass of compromises. And with so many hands involved, there is no accountability; no reason for individuals to excel; no sanction against bad decisions so that there are fewer of them in future. Of course, sometimes the consensus of the Japanese workplace is just a veneer and decisions are still made from on high. But then why persist with the pretence, particularly if it drains a company's efficiency？
What does "their Japanese counterparts are comfortable in their obscurity" in the first paragraph mean？
A．Japanese bosses are more inclined to direct a group endeavor rather than personal accomplishment.
B．Japanese bosses often do not like to appear on magazine covers.
C．It is rather hard to get close to Japanese bosses.
D．Japanese bosses' images are often obscure in people's eyes.
The word "hawk" (Paragraph 3) most probably means ______.
A．transport
B．sell
C．race
D．deliver
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