题目内容
（请给出正确答案）
______ can be exercised only on the day when they expire.
A．American options
B．European options
C．Chinese options
D．Japanese options
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
更多“______ can be exercised only on the day when they expire.A．American optionsB．European opti”相关的问题
The interviewee's suggestion for a creativity workout supports the view that
A．brain exercising will not make people creative.
B．most people have diversified interests and hobbies.
C．the environment is significant in the creative process.
D．creativity can only be found in great people.
Which of the following would be the best TITLE for the passage？
A．Different Forms of Exercise.
B．Exercise--The Road to Health.
C．Scientific Evidence of Health Benefits.
D．Running--A Popular Form. of Sport.
Dieting is not an effective way to lose weight unless ______.
A．it is accompanied by exercising
B．you drink nothing but milk
C．you avoid eating fatty meat
D．you take more vitamins when exercising
A．The necessity of planting the seeds.
B．The importance of nutrition and regular exercise.
C．To get ride of the delicious pies.
D．To make appearance in Prevention.
Whats the speakers suggestion to those who eat too much high-fat foods？
A．To do some exercises.
B．To eat their favorite foods instead.
C．To have strong willpower.
D．To keep pleasure foods away from kitchen.
Physical and mental tasks were carried out by the women ______.
A．prior to strenuous exercise
B．following strenuous exercise
C．before they were subjected to unusual pressure
D．after they were subjected to unusual pressure
For the diagnosis of breast cancer, the thing put to top priority is______.
A．having exercise at once
B．going to see the doctor
C．having a good working team
D．going for your family
A．The woman suggests the man take more medicine.
B．The woman suggests the man do exercise regularly.
C．The woman suggests the man try to sleep more.
D．The woman suggests the man have a whole-body check.
A．When the spot price is lower than the option exercise price.
B．When the option exercise price is higher than the spot price.
C．When the spot price is higher than the option exercise price.
D．When the option strike price is higher than the spot price.
A: Good to see you. You look more fit and better. B: ______.
A．Thanks. I had a lot of exercise and drank vegetable juice everyday.
B．Sorry. I don't think I am more fit. Actually, I caught a bad cold.
C．Yes. I'm much more fit. And you？
D．I'm glad to see you too. Though I'm not much better that ever before.
Section B – TWO questions ONLY to be attempted
(a) A high-quality audit features the exercise of professional judgement by the auditor, and importantly, a mind-set which includes professional skepticism throughout the planning and performance of the audit.
Required:
Explain the meaning of the term professional skepticism, and discuss its importance in planning and performing an audit. (5 marks)
You are an audit manager in Soprano & Co, working on the audit of the Tony Group (the Group), whose financial year ended on 31 March 2015. This is the first time you have worked on the Group audit. The draft consolidated financial statements recognise profit before tax of $6 million (2014 – $9 million) and total assets of $90 million (2014 – $82 million). The Group manufactures equipment used in the oil extraction industry.
Goodwill of $10 million is recognised in the Group statement of financial position, having arisen on several business combinations over the last few years. An impairment review was conducted in March 2015 by Silvio Dante, the Group finance director, and this year an impairment of $50,000 is to be recognised in respect of the goodwill.
Silvio has prepared a file of documentation to support the results of the impairment review, including notes on the assumptions used, his calculations, and conclusions. When he gave you this file, Silvio made the following comment:
‘I don’t think you should need any evidence other than that contained in my file. The assumptions used are straightforward, so you shouldn’t need to look into them in detail. The assumptions are consistent with how we conducted impairment reviews in previous years and your firm has always agreed with the assumptions used, so you can check that back to last year’s audit file. All of the calculations have been checked by the head of the Group’s internal audit department.’
Silvio has also informed you that two members of the sales team are suspected of paying bribes in order to secure lucrative customer contracts. The internal audit team were alerted to this when they were auditing cash payments, and found significant payments to several new customers being made prior to contracts being signed. Silvio has asked if Soprano & Co would perform. a forensic investigation into the alleged bribery payments.
Required:
(b) (i) Discuss how professional skepticism should be applied to the statement made by Silvio; and (6 marks)
(ii) Explain the principal audit procedures to be performed on the impairment of goodwill. (5 marks)
(c) Recommend the procedures to be used in performing a forensic investigation on the alleged bribery payments. (4 marks)
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