（) has a ticket punched “belief”.

A、has to own a permit

B、allowed

C、would book a ticket

D、be sure to pay

A．A traditional paper ticket

B．A printed confirmation e-mail

C．A travel document

D．A credit card

The word "ticket"(Para. 1) probably means ______.

A．a slip of paper with which you are permitted to enter a theater

B．a notice issued to someone who has violated a traffic regulation

C．a slip of paper with which you can see a film

D．a notice that shows your right to do something

听力原文：W: This crazy bus schedule has got me completely confused. I can’t figure out

when my bus to Cleveland leaves. M: Why don’t you just go to the ticket window and ask？ Q:

What does the man suggest the woman do？

A.Read the notice on the window.

B.Board the bus to Cleveland.

C.Go and ask the staff.

D.Get a new bus schedule.

A. Ask another technician who has worked with this computer previously to learn about any other prior issues.

B. Ask the customer open-ended questions to attempt to narrow down the issue, then repeat the issue to the customer for validation.

C. Ask the customer close-ended questions to attempt to narrow down the issue while not using technical jargon to avoid overwhelming the customer.

D. Run preliminary diagnostic tests to narrow down the issue and update the status of the trouble ticket then ask the customer about any changes they have made to the computer.

Background information

B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

Required:

(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

assertion of completeness of income in B-Star. (6 marks)

(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales in B-Star for the year. (8 marks)

(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)

第 1 题 第1题的答案是____

The next day，the violinist came to the entrance again.He put down his hat as usual. Beside the hat was a piece of paper with some words on it.It said，“A George Sang has put an important thing into my hat by mistake.Welcome to claim(认领)it.”Soon the people were all attracted by the words and wondered what it could be.After a while a man rushed through the crowd，took the violinist’s shoulders and said，“I knew you would certainly come here.”The violinist asked，“Did you lose something？”“Lottery(彩票).”The violinist took out a lottery ticket with Sang’s name on it.Sang took it and danced happily.

Sang was an office worker.He bought the lottery and won a prize of$500，000.But when he gave$50 to the violinist for his wonderful music，the lottery ticket was thrown in， too.The violinist was a college student.That morning，he was going to fly to Vienna for high education.However，when he found the ticket，he cancelled the flight and returned to the entrance.

Later someone asked the violinist why he didn’t take the lottery ticket to pay the tuition fee(学费).He said “Although I don’t have much money，I live happily.If I lose honesty(诚实)，I won’t be happy forever.”

31.The young man played the violin for （） at the entrance.

A.pleasure

B.money

C.1ove

D.friends

32.George Sang put （） into the violinist’s hat on a Friday night by mistake.

A. money

B.1ottery

C.money and lottery

D.nothing

33.George Sang was very （） to see the young violinist the next day.

A. worried

B.sorry

C.sad

D.happy

34.The underlined word “cancelled” means （）.

A.取消

B.延误

C.预定

D.结束

35.What’s the best title(标题)for this passage？（）

A.T he meaning of honesty

B.An office worker and a lottery ticket

C.The importance of being honest

D.A violinist and an office worker