Anne Frank and her family were German Jews who lived in Nazi Germany. To ______（1) Na

t of Fillmore Pierce Auditors.

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)

r myself, and for the six cars behind me,” she said with a smile, handing over seven tickets. One after another, the next six drivers arriving at the tollbooth were informed, “Some lady up ahead already paid your fare.”

It turned out that the woman, Natalie Smith, had read something on a friend’s refrigerator: “Practice random (随意的) kindness and senseless acts of beauty.” The phrase impressed (使某人印象深刻) her so much that she copied it down.

Judy Foreman saw the same phrase on a warehouse wall far away from home. When it stayed on her mind for days, she gave up and drove all the way back to copy it down. “I thought it was beautiful,” she said, explaining why she’d taken to writing it at the bottom of all her letters, “like a message from above.” Her husband, Frank, liked the phrase so much that he put it up on the classroom wall for his students, one of whom was the daughter of Alice Johnson, a local news reporter. Alice put it in the newspaper, saying that though she liked it, she didn’t know where it came from or what it really meant.

Two days later, Alice got a call from Anne Herbert, a woman living in Marin. It was in a restaurant that Anne wrote the phrase down on a piece of paper, after turning it around in her mind for days.

“Here’s the idea,” Anne says. “Anything you think there should be more of, do it randomly.” Her fantasies include painting the classrooms of shabby schools, leaving hot meals on kitchen tables in the poor part of town, and giving money secretly to a proud old lady. Anne says, “Kindness can build on itself as much as violence (暴力) can build on itself.”

The acts of random kindness spread. If you were one of those drivers who found your fare paid, who knows what you might have been encouraged to do for someone else later. Like all great events, kindness begins slowly, with every single act. Let it be yours!

Why did Natalie Smith pay for the six cars behind her？

A.She had seven tickets.

B.She hoped to please others.

C.She wanted to show kindness.

D.She knew the car drivers well.

Judy Foreman copied down the phrase because she ___ .A.thought it was beautifully written

B.wanted to know what it really meant

C.decided to write it on a warehouse wall

D.wanted her husband to put it up in the classroom

Who came up with the phrase according to the passage？A.Judy Foreman.

B.Natalie Smith

C.Alice Johnson.

D.Anne Herbert

What can we infer from the last paragraph？A.People should practice random kindness to those in need

B.People who receive kindness are likely to offer it to others.

C.People should practice random kindness to strangers they meet.

D.People who receive kindness are likely to pay it back to the giver.

请帮忙给出每个问题的正确答案和分析，谢谢！

s _____________ will happen to her private life.

A) that B) what

C) it D) this

Although Anne is happy with her success she wonders _____ will hap pen to her

private life.

A) thatB) whatC) itD) this

(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of

Fillmore Pierce and as a qualified professional accountant.

Required:

(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional

accountant. (6 marks)

A.played with her parents.

B.seldom talked with other peopl

C.spend a lot of time discussing the futur

D.kept writing her diary.

A、to

B、on

C、for

D、in

A. quiet

B. gloomy

C. dissatisfied

D. spicy