题目
第1题
A.would happen
B.happened
C.had happened
D.happens
第3题
A、contest
B、context
C、contents
D、conventions
第4题
A.with
B.of
C.from
D.without
第5题
A.materialistic
B.individualistic
C.idealistic
D.illusionary
第6题
What did the tramp do after he had been locked in?
A. He stole some expensive items from the store.
B. He made himself athome.
C. He kept himself in bed for 3 days.
D. He had a Christmas party.
第7题
What we can learn from the article.
A.George Tome is a software engineer who had become a project manager.
B.George Tome began applying agile principles as soon as he became a project manager.
C.Tome was working as a manager in a group responsible for discovering technologies that could revolutionize Deere’s offerings.
D.Tome invited two other unit managers to the Enterprise Advanced Marketing unit of the R&D group.
第8题
A、happy about the harvest
B、still very much interested in apple-picking
C、expecting a greater harvest
D、indifferent to what he once desired
第9题
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)
第10题
I will never forget what my old headmaster had taught me.Normally when you are only 15 years of age you do not remember most of the things that are preached by your teachers.But,this particular story is one such lesson that I will never forget.Every time I drift off course,I get reminded of this story.
It was a normal Monday morning at an assembly,and he was addressing the students on important things in life and about committing ourselves to what was important to us.This is how the story went: An old man lived in a certain part of London,and he would wake up every morning and go to the subway.He would take the train right to Central London,and then sit at the street corner and beg.He did this every single day for almost 20 years.
His house was filthy,and a horrible smell came out of it.The neighbors could not stand the smell any longer,so they summoned the police officers to clear the place.The officers knocked down the door,cleaned the house and found small bags of money all over the house.When they counted the money,they realized that the old man was a millionaire.
They waited outside his house in anticipation to share the good news with him.When he arrived home that evening,the old man was met by one of the officers who told him that there was no need for him to beg any more as he was now a millionaire. The old man said nothing at all.He went into his house and locked the door.The next morning he woke up as usual,went to the subway,got into the train,and sat at the street corner and continued to beg.Obviously,this old man had no great plans,dreams or anything significant for his life. We learn nothing from this story other than staying focused on the things we enjoy doing.
We should remain true to our course,which may mean committing ourselves to things that people around us would normally disapprove.Let nothing distract us from being happy;let nothing else determine our fate,but ourselves.What makes us happy is what matters in the end,not what we acquire.
1. The sentence“I drift off course”might be replaced by.
(A). I do not pass a course at school
(B). I am determined to do something new
(C). I fail to stick to what I have been doing
(D). I come across difficulties in my studies
2. According to the passage,the old man.
(A). lived in Central London
(B). came from a poor family
(C). began begging as a child
(D). begged in London every day
3. When they waited for the old man,the police expected he would be.
(A). pleased to see the clean house
(B). glad to know that he was rich
(C). angry with what they had done
(D). grateful for what they did for him
4. The old man is admired mainly because.
(A). he stuck to what he did
(B). he had a splendid dream
(C). he was confident in himself
(D). he had great plans for the future
5. The old headmaster told the story to remind his students of the importance of.
(A). honesty
(B). commitment
(C). kindness
(D). patience
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