题目内容
（请给出正确答案）
A、understanding the original message instantly
B、understanding the original message completely
C、taking notes of the original message instantly
D、taking notes of the original message completely
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更多“There are certain compulsory conditions to be met for SI to be successful including _____________.”相关的问题
A．In Tibet.
B．In the Maldives Islands.
C．In certain parts of Africa.
D．In many African countries.
Before issuing a credit, it is important for the issuing bank______.
A．to go through the contract terms
B．to make certain of the importer's creditworthiness
C．to have a thorough understanding of the exporter
D．all of the above
A piece of music can be said to be good if______.
A．it helps to while away the hours
B．it combines different rhythms and sounds
C．it makes people forget their sorrows and worries quickly
D．it expresses a certain feeling in a proper way
A、$200
B、$265
C、$232.50
D、$202
Why does the author mention "aragonite" in line 26
A．To explain why fossils are rare
B．To compare aragonite fossils and calcite fossils
C．To argue that certain fossils are more informative than others
D．To illustrate the kinds of inorganic hard parts that can form. fossils
Directions: In each of the following groups of words,there arc four underlined letters or letter combinations
marked A, B, C and D. Compare the underlined parts and identify the one that is different from the others in
pronunciation. Mark your answer by blackening the corresponding letter on the answer sheet.
1.
A. trail
B. certain
C. again
D. faint
Palm Industries Co (Palm)
Palm’s year end was 31 March 2015 and the draft financial statements show revenue of $28·2 million, receivables of $5·6 million and profit before tax of $4·8 million. The fieldwork stage for this audit has been completed.
A customer of Palm owed an amount of $350,000 at the year end. Testing of receivables in April highlighted that no amounts had been paid to Palm from this customer as they were disputing the quality of certain goods received from Palm. The finance director is confident the issue will be resolved and no allowance for receivables was made with regards to this balance.
Ash Trading Co (Ash)
Ash is a new client of Chestnut & Co, its year end was 31 January 2015 and the firm was only appointed auditors in February 2015, as the previous auditors were suddenly unable to undertake the audit. The fieldwork stage for this audit is currently ongoing.
The inventory count at Ash’s warehouse was undertaken on 31 January 2015 and was overseen by the company’s internal audit department. Neither Chestnut & Co nor the previous auditors attended the count. Detailed inventory records were maintained but it was not possible to undertake another full inventory count subsequent to the year end.
The draft financial statements show a profit before tax of $2·4 million, revenue of $10·1 million and inventory of $510,000.
Required:
For each of the two issues:
(i) Discuss the issue, including an assessment of whether it is material;
(ii) Recommend ONE procedure the audit team should undertake to try to resolve the issue; and
(iii) Describe the impact on the audit report if the issue remains UNRESOLVED.
Notes:
1 The total marks will be split equally between each of the two issues.
2 Audit report extracts are NOT required.
(a) Wire Co’s audit committee refused to agree to an increase in audit fees despite the company’s operations expanding into new locations. In response to this, the materiality level was increased during the audit, and some review procedures were not carried out. To reduce sample sizes used in tests of detail, the samples were selected based on judgement rather than statistical methods. In addition, only parts of the population being tested were sampled, for example, certain locations were not included in the sample of non-current assets selected for physical verification. (6 marks)
(b) Some of the audit work was performed by an overseas office of Bunk & Co in an ‘off-shoring’ arrangement. This practice is encouraged by Bunk & Co, whose managing partners see it as a way of improving audit efficiency. The overseas office performs the work at a lower cost, and it was largely low-risk, non-judgemental work included in this arrangement for the audit of Wire Co, for example, numerical checks on documentation. In addition, the overseas office read the minutes of board meetings to identify issues relevant to the audit. (5 marks)
(c) In July 2014, Russell Bell, Wire Co’s former finance director, joined Bunk & Co as an audit partner, working in the same office as Lester Freeman. Although Russell was not a member of the audit team, he did update Lester on some business developments which had taken place at the company during the period before he left. Russell held a number of equity shares in Wire Co, which he sold in January 2015. Since joining Bunk & Co, Russell has been developing initiatives to increase the firm’s income. One initiative is that audit team members should be encouraged to cross-sell non-audit services and references to targets for the cross-selling of non-audit services to audit clients is now included in partner and employee appraisal documentation. (9 marks)
Required:
Comment on the quality control, ethical and professional issues raised in respect of the audit of Wire Co and the firm-wide policies of Bunk & Co, and recommend any actions to be taken by the audit firm.
Note: The split of the mark allocation is shown against each of the issues above.
Life learning (sometimes called un-schooling or self-directed learning) is one of those concepts that are almost easier to explain by saying what it isn’t, than what it is. And that’s probably because our own schooled backgrounds have convinced us that learning happens only in a dedicated building on certain days, between certain hours, and managed by a specially trained professional.
Within that schooling framework, no matter how hard teachers try and no matter how good their textbooks, many bright students get bored, many slower students struggle and give up or lose their self-respect, and most of them reach the end of the process unprepared to enter into society. They have memorized a certain body of knowledge long enough to rush back the information on tests, but they haven’t really learnt much, at least of the official curriculum.
Life learners, on the other hand, know that learning is not difficult, that people learn things quite easily if they’re not compelled and forced, if they see a need to learn something, and if they are trusted and respected enough to learn it on their own timetable, at their own speed, in their own way. They know that learning cannot be produced in us and that we cannot produce it in others—no matter what age and no matter whether we’re at school or at home.
Life learning is independent of time, location or the presence of teacher. It does not require mom or dad to teach, or kids to work in workbooks at the kitchen table from 9 to noon from September to June. Life learning is learner-driven. It involves living and learning— in and from the real world. It is about exploring, questioning, experimenting, making messes, taking risks without fear of making mistakes, being laughed at and trying again.
Furthermore, life learning is about trusting kids to learn what they need to know and about helping them to learn and grow in their own ways. It is about providing positive experiences that enable children to understand the world and their culture and to interact with it.
It is implied in the text that it is hard to ______.
A．carry life learning though
B．tell the nature of life learning
C．learn without going to school
D．find a specially trained teacher
Life learning (sometimes called un-schooling or self-directed learning) is one of those concepts that are almost easier to explain by saying what it isn’t, than what it is. And that’s probably because our own schooled backgrounds have convinced us that learning happens only in a dedicated building on certain days, between certain hours, and managed by a specially trained professional.
Within that schooling framework, no matter how hard teachers try and no matter how good their textbooks, many bright students get bored, many slower students struggle and give up or lose their self-respect, and most of them reach the end of the process unprepared to enter into society. They have memorized a certain body of knowledge long enough to rush back the information on tests, but they haven’t really learnt much, at least of the official curriculum.
Life learners, on the other hand, know that learning is not difficult, that people learn things quite easily if they’re not compelled and forced, if they see a need to learn something, and if they are trusted and respected enough to learn it on their own timetable, at their own speed, in their own way. They know that learning cannot be produced in us and that we cannot produce it in others—no matter what age and no matter whether we’re at school or at home.
Life learning is independent of time, location or the presence of teacher. It does not require mom or dad to teach, or kids to work in workbooks at the kitchen table from 9 to noon from September to June. Life learning is learner-driven. It involves living and learning— in and from the real world. It is about exploring, questioning, experimenting, making messes, taking risks without fear of making mistakes, being laughed at and trying again.
Furthermore, life learning is about trusting kids to learn what they need to know and about helping them to learn and grow in their own ways. It is about providing positive experiences that enable children to understand the world and their culture and to interact with it.
It is implied in the text that it is hard to ______.
A．carry life learning though
B．tell the nature of life learning
C．learn without going to school
D．find a specially trained teacher
阅读理解：阅读下面的短文，根据文章内容进行判断，正确写“T”错误写“F”。
An annual report of a company provides information about its business performance for certain people. These people include the investors, potential investors and other stakeholders. From the report, people can understand the company’s business scope, recent situation and future development. The main parts of an annual report usually include chairman’s letter, financial statements and operation analysis.
● CHAIRMAN’S LETTER
Usually, an annual report should contain a letter from the chairman. The letter should provide details about the successes and the challenges of the past year. It should also include the future outlook for the company.
● OPERATION ANALYSIS
The operation analysis is an overview of the business in the past year. It usually includes new hires and new product introductions. At the same time, it will introduce business acquisitions and other important issues.
● FINANCIAL STATEMENTS
The financial statements are very important for an annual report. People can know the company’s performance in the past from the statements. It usually consists of the following three aspects. The first one is the profit and loss statement. The second one is the balance sheet. And the third one is the cash flow statement.
1. An annual report of a company provides some information about its business performance for certain people.{T、F}
2. People can know everything of the company from the annual report.{T、F}
3. An annual report usually includes chairman’s letter, financial statements and operation analysis.{T、F}
4. A chairman’s letter should include the strategic direction moving forward.{T、F}
5. This passage is mainly about the main parts of an annual report.{T、F}
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