She’s always been kind to me –I can’t just turn ______on her now that she needs my help

In an article on the new manners, Ms. Holmes says that a perfectly able woman no longer has to act helplessly in public as if she were a model. For example, she doesn't need help getting in and out of cars. She also says there is no reason why a man should walk on the outside of a woman on the sidewalk.

As far as manners are concerned, I suppose I have always been a supporter of women's liberation. Over the years, out of a sense of respect, I imagine, I have refused to trouble women with outdated courtesies.

It is usually easier to follow rules of social behaviour than to depend on one's own taste. But rules may be safely broken, of course, by those of us with the gift of natural grace. For example, when a man and woman are led to their table in a restaurant and the waiter pulls out a chair, the woman is expected to sit in the chair. That is according to Ms. Ann Clark. I have always done it the other way, according to my wife.

It came up only the other night. I followed the hostess to the table, and when she pulled the chair out I sat on it, quite naturally, since it happened to be the chair I wanted to sit in.

"Well, "my wife said, when the hostess had gone, "you did it again."

"Did what？" I asked, utterly confused.

"Took the chair."

Actually, since I'd walked. through the restaurant ahead of my wife, it would have been awkward, I should think, not to have taken the chair. I had got there first, after all.

Also, it has always been my custom to get in a car first, and let the woman get in by herself. This is a courtesy I insist on as the stronger sex, out of love and respect. In times like these, there might be attackers hidden about. It would be unsuitable to put a woman in a car then shut the door on her, leaving her at the mercy of some bad fellow who might be hiding in the back seat.

It can be concluded from the passage that______.

A．men should walk on the inside of a sidewalk

B．women are becoming more capable than before

C．in women's liberation men are also liberated

D．it's safe to break rules of social behaviour

Passage Two

"Yes, I'll be ready at nine in the morning. Goodbye, dear, and thanks again. "It had not been an easy telephone call for Mrs. Robson to make. Her daughter had been very kind, of course, and had immediately agreed to pick her up and drive her to the station, but Mrs. Robson hated to admit (承认) that she needed help. Since her husband had died ten years before, she had prided herself on her independence (独立生活 ). She had continued to live in their little house, alone.

On this evening, however, she was standing at her living-room window, staring out at the SOLD notice in the small front garden. Her feelings were mixed. Naturally she was sad at the thought of leaving the house, as it was full of so many memories. But at the same time she was looking forward to spending her last years near the sea, back in the little seaside town where she had been born. With the money from the sale (出售) of the house, she had bought a little flat there.

She turned from the living room window, and looked round at the room. One or two pieces of furniture remained, covered with sheets (被单). The floor was bare boards, and all her pictures had been taken from the walls. There was a small fish-tank, with two goldfish circling in it. When asked why, her husband used to say, "It's nice to have something alive in the room." Since he had passed away, she had always kept some goldfish, had always had "something alive in the room".

Tim next morning, as her train was pulling out of the station, Mrs. Robson called to her daughter, "Kate, you won't forget to collect the goldfish, will you？ The children will love them. It's...""I know," Kate interrupted (打断) gently. "It's nice to have something alive in the room."

But in the little house, the two goldfish had stopped their circling. They were floating (漂浮) on the water, in the room with its bare boards and silent walls.

40. Mrs. Robson ______.

A. was a very proud person

B. was helpless

C. did not like asking people for favors

D. wanted to live without her husband

A. was

B. were

C. is

D. had been

2 In an article on the new manners, Ms. Holmes says that a perfectly able woman no longer has to act helplessly in public as if she were a model. For example, she doesn't need help getting in and out of cars. "Women get in and out of cars twenty times a day with babies and dogs. Surely they can get out by themselves at night just as easily."

3 She also says there is no reason why a man should walk on the outside of a woman on the sidewalk. "Historically, the man walked on the inside so he caught the garbage thrown out of a window. Today a man is supposed to walk on the outside. A man should walk where he wants to. So should a woman. If, out of love and respect, he actually wants to take the blows, he should walk on the inside — because that's where attackers are all hiding these days."

4 As far as manners are concerned, I suppose I have always been a supporter of women's liberation. Over the years, out of a sense of respect, I imagine, I have refused to trouble women with outdated courtesies.

5 It is usually easier to follow rules of social behaviour than to depend on one's own taste. But rules may be safely broken, of course, by those of us with the gift of natural grace. For example, a woman is expected to sit in the chair. That is according to Ms. Ann Clark. I have always done it the other way, according to my wife.

6 It came up only the other night. I followed the hostess to the table, and when she pulled the chair out I sat on it, quite naturally, since it happened to be the chair I wanted to sit in.

7 "Well," my wife said, when the hostess had gone, "you did it again."

8 "Did what？" I asked, utterly confused.

9 "Took the chair."

10 Actually, since I'd walked through the restaurant ahead of my wife, it would have been awkward, I should think, not to have taken the chair. I had got there first, after all.

11 Also, it has always been my custom to get in a car first, and let the woman get in by herself. This is a courtesy I insist on as the stronger sex, out of love and respect. In times like these, there might be attackers hidden about. It would be unsuitable to put a woman in a car and then shut the door on her, leaving her at the mercy of some bad fellow who might be hiding in the back seat.

It can be concluded from the passage that______.

A．men should walk on the inside of a sidewalk.

B．women are becoming more capable than before.

C．in women's liberation men are also liberated.

D．it's safe to break rules of social behaviour.

A. complains always

B.has always been complained

C.is always complained

D.is always complaining

A、is always complaining

B、has always complaining

C、has always been complained

D、complains always

"Many different departments are involved, in bringing a product to market," said Hess, referring to the 2000 Neon. "A company looks into renewing a particular vehicle when its marketplace demand is good, and the profits increase our shareholder's value," explained Hess. "We look to our market research in determining which options we'll keep the same or delete, and which ones we want to add to improve our appeal."

Now that the Neon 2000 is on the market, her team will use survey and research results to determine which option packages work best for the consumer, and what improvements, if any, need to be made. And the best goes on.

Hess supervises 1 200 engineers while managing a successful life as wife and mother. Her secret, she said, is to "always try to give 150 percent in everything I do. The only way I can really balance my work and family is 'by cheating at both ends'. " "For example," Hess said, "I always take my boys to school on the first day of the year--so I come in a little late. A few times a year I leave work for a couple of hours to see my son in a play or to attend his swim meet."

Like most other successful women in the auto industry, Hess's day begins early and ends late. In her case, coaching her son's basketball game ends some of Hess's days. "Occasionally," she adds," I come in to work on the weekends to catch up on paperwork and mail and have also been known to be called to work while I am on vacation."

What is Cindy's chief responsibility now？

A．Renewing promising car models.

B．Supervising production.

C．Doing market research.

D．Developing small cars.

Passage Five

Many superstitious people are afraid of black cats. They believe that black cats have a strange power. If a black cat crosses their path, they think they will have bad luck.

Black cats haven't always had such a bad reputation. Long ago, the Egyptians thought that black cats were holy animals. They even worshipped them. Pasht was an Egyptian goddess who had a woman's body and a cat's head. Because the Egyptians had so much respect for black cats, they often buried the sacred creatures with great ceremony. Mummies of cats have often been found in ancient cemetery ruins. To keep the cats company after they died, mice were sometimes buried beside them.

Feelings about black cats have always been strong. People have thought they were either very good or very bad. The people of Europe, in the Middle Ages, believed black cats were the evil friends of witches and the Devil. Witches were said to have the power to change themselves into black cats. People believed that you could not tell whether a black cat was just a cat, or whether it was a witch disguising herself as she plotted some evil scheme. The brain of a black cat was thought to be a main ingredient in witch's brew.

Unlike their ancestors of the Middle Ages, Englishmen today consider black cats to be good luck charms. Fishermen's wives often keep a black cat around so that their husbands will be protected when they are out at sea.

52. The Egyptian goddess Pasht had a ______.

A. woman's head and a cat's body

B. woman's head and a lion's body

C. cat's head and a man's body

D. woman's body and a cat's head

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)