题目内容
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A、Well ,I wonder whether the recent layoffs are affecting the quality of our customer service
B、What do you think？ But 1 have no idea
C、That’s the client’s own problem, 1 guess
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【D1】
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit
trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an
‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding
invoice was handwritten on a scrap of paper and the signature was illegible.
Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an
explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client
of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said
that he had personally been involved in the Van Buren audit for the last eight years and that it had always been
without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain
that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some
consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and
uncomfortable questioning.
When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment
was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would
end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were
under time pressure to conclude business and get the audit signed off.
When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,
but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore
now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.
Required:
(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats
to auditor independence in the case. (9 marks)
Please read the following short story and complete 2 tasks: 1) explaining what is the etiquette problem 2) describing the correct etiquette rules with reference to your personal life experiences if necessary. Case Study: Before their first meeting, Ryan was told by a client that theirs was a casual office and Ryan should come to meetings in business casual. Ryan believed that a suit and a tie was proper business attire and so wore a conservative suit to that first meeting. When scheduling their next meeting, which was to be attended by the division president, the client said, "Now remember, Ryan, we're a casual office -- no suit and tie this time." Inexplicably, Ryan showed up in shorts, a T-shirt, and sneakers. When the client saw him, he immediately called the president and cancelled the meeting, and graciously gave Ryan one last warning.
听力原文：W: Sorry, I'm late, James.
M: It's all right, Mary. Where have you been？
W: At the police station.
M: Where？
W: At the police station. I've lost my briefcase.
M: Oh, no! What happened？ Was there anything important in it？
W: Yes! My cheque book, all the papers I need for work, my appointment book (Q8).
M: Ah! That's terrible! How did you lose your briefcase？
W: Well, as you know, I was with my client at a meeting all morning (Q9) and we had lunch together, after lunch I went shopping, and when I wanted to buy something I couldn't find my cheque book, then I remembered that was in my briefcase and my briefcase was in my car.
M: So you went back to your car？
W: Yes, I went back to my car. No briefcase! But luckily my laptop was there (Q8).
M: And then you went to the police？
W: Not immediately. Before I went to the police station, I called my client's office. No luck. They said the briefcase wasn't there.
M: Excuse me! I've got a phone call. Yes, yes, there is. Mary Hopkins. Oh, really？ I'll tell her. It was very kind of you to call. Bye!
W: Who was that？
M: That was the manager of the River Sun Restaurant. Just after lunch today, he found a briefcase under a table, when he opened the case, he found a lot of papers, he said they had the name of our company on them, and he found a cheque book with the name of Hopkins on it— M. Hopkins—M for Mary (Q10).
W: Ah! Thank god!
What is NOT missing in Mary's briefcase？
A．Her cheque book.
B．Her papers for work.
C．Her laptop.
D．Her appointment book.
Section A
Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.
听力原文：M: Hello．Mary．This is Peter at the hospital．Is Michael home？
W: No，he is not．I tried to reach him at the office a few minutes ago，but his secretary said he had been out for a meeting with the client from Australia．
Q: What can we learn from the conversation？
(12)
A．Michael was at the hospital.
B．Michael met with Peter.
C．Michael was out to meet the client.
D．Michael went to Australia.
From: Gavin Saunders
To: Ariko Becker
Subject: Vivatech Document
Date: August 9, 8:32 p.m.
Ariko,
A client by the name of Fernando Lopez from Vivatech in Madrid, Spain called for you yesterday. He said he received the document you faxed, but it was in poor quality and that three out of the ten pages were not (144) .
I found the documents on your desk and tried to fax them again, but they didn't go (145) .
I think it's because our fax machine is too old. You could try to fax them downstairs, but I'm not sure if it would be any better.
Mr. Lopez asked that if you can, please (146) the document by overnight mail. He will call back this morning between 10 and 11.
Gavin
(44)
A．legible
B．reading
C．visible
D．noticeable
He said,“I ______a lot of new words by the end of last year.”
A．had already learnt
B．would have already learnt
C．have already learnt
D．already learnt
Debbie said that he uses a number of educational films ______.
A．in a class he teaches on history
B．in a class he teaches on minorities
C．in a class he teaches on ancient civilization
D．in a class he teaches on Indian cultures
听力原文：Why hasn't he come to the gathering？
(A) Not until tomorrow, I guess.
(B) I know, he should have called.
(C) He said he was busy.
(33)
A．
B．
C．
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