题目内容
（请给出正确答案）
The personnel Manager feels
A．They don't have to cut training and personnel development.
B．Most of the training programmes are long term.
C．have to reduce costs now.
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Most people believe that they are a reasonable judge of character and trust their instinctive feelings.We might use some kind of test to aid the selection process, but we usually pick a candidate who interviews well, has good qualifications and an impressive work record.
But suppose the candidate lies or is less than completely honest.“This can be a serious problem for employers,” explains Alan Conrad, Chief Executive at Optimus Recruitment.“The most difficult liars to find are those who tell halftruths rather than complete lies.” Research shows that up to 75 percent of resumes are inaccurate on purpose.The most common practice is omission.
Interviewer should therefore concentrate on areas of uncertainty such as gaps between periods of employment and job descriptions that seem strange.“Focusing on these areas will force candidates to tell the truth or become increasingly dishonest.This is usually when people show their anxiety by their body language.Sweat on the upper lip, false smiles and nervous hand movements all indicate discomfort.”
Conrad does not suggest an aggressive policystyle. interview technique, but insists that close inspection of a resume is absolutely essential.Only by asking the right questions can you confirm the suitability of the candidate or put pressure on those who are being less than completely honest.
1.The best title of this passage can be ______.
A.Disadvantages of Job Interviews
B.Advantages of Job Interviews
C.How to Catch Out the Dishonest Candidate
D.How to Find a Job by Tricks
2.The liars hard to recognize are those who tell ______.
A.partial truths
B.mainly truths
C.complete truths
D.complete lies
3.How were the job applicants able to lie without being detected?
A.By using their body language
B.By telling some unbelievable lies
C.By leaving out some necessary information
D.By providing more information than needed
4.In order to pick up a qualified and an honest candidate, Conrad suggests that we ______.
A.correct the resumes intentionally
B.compare one’s resume with others
C.examine the resumes carefully
D.inspect the candidates aggressively
5.What is the author’s attitude towards job interviews?
A.Suspicious
B.Credulous
C.Most objective
D.Too subjective
A.A new physical inventory document is created.The new count quantity is entered.When the inventory difference is now posted, all physical inventory documents still to be posted for the material affected are deleted
B.A new physical inventory document is created with reference to the original document.After the recount, the inventory difference for the old document is posted first, followed by the inventory difference for the new document
C.The new count quantity is entered in the existing physical inventory document and the inventory difference is posted
D.A new physical inventory document is created with reference to the original document.The new count quantity is entered in the new physical inventory document and the inventory difference is posted
B．of no information about overpopulation
C．responsible for more crop production
D．sensitive to overpopulation problems
A、imposed on
B、relied on
C、impacted on
D、implemented on
B、was accused of
C、accuses of
D、accusing of
B．on behalfof
C．in place of
D．in case of
responsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Several
matters came to light during your most recent review of client invoice files:
Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respect
of the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 states
that Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of information
in the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended
28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issued
imminently.
Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoices
relating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file you
notice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the manager
responsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,
with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’s
speedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,
Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Co
sometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.
In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not a
client of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software Supply
Co to several audit clients regarding the supply of bespoke accounting software’.
Required:
Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommend
what action, if any, Smith & Co should now take in respect of:
(a) Norman Co; (8 marks)
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