重要提示：
请勿将账号共享给其他人使用，违者账号将被封禁！
题目
Lily Window Glass Co (Lily) is a glass manufacturer, which operates from a large production facility, where it undertakes continuous production 24 hours a day, seven days a week. Also on this site are two warehouses, where the company’s raw materials and finished goods are stored. Lily’s year end is 31 December.
Lily is finalising the arrangements for the year-end inventory count, which is to be undertaken on 31 December 2012. The finished windows are stored within 20 aisles of the first warehouse. The second warehouse is for large piles of raw materials, such as sand, used in the manufacture of glass. The following arrangements have been made for the inventory count:
The warehouse manager will supervise the count as he is most familiar with the inventory. There will be ten teams of counters and each team will contain two members of staff, one from the finance and one from the manufacturing department. None of the warehouse staff, other than the manager, will be involved in the count.
Each team will count an aisle of finished goods by counting up and then down each aisle. As this process is systematic, it is not felt that the team will need to flag areas once counted. Once the team has finished counting an aisle, they will hand in their sheets and be given a set for another aisle of the warehouse. In addition to the above, to assist with the inventory counting, there will be two teams of counters from the internal audit department and they will perform. inventory counts.
The count sheets are sequentially numbered, and the product codes and descriptions are printed on them but no quantities. If the counters identify any inventory which is not on their sheets, then they are to enter the item on a separate sheet, which is not numbered. Once all counting is complete, the sequence of the sheets is checked and any additional sheets are also handed in at this stage. All sheets are completed in ink.
Any damaged goods identified by the counters will be too heavy to move to a central location, hence they are to be left where they are but the counter is to make a note on the inventory sheets detailing the level of damage.
As Lily undertakes continuous production, there will continue to be movements of raw materials and finished goods in and out of the warehouse during the count. These will be kept to a minimum where possible.
The level of work-in-progress in the manufacturing plant is to be assessed by the warehouse manager. It is likely that this will be an immaterial balance. In addition, the raw materials quantities are to be approximated by measuring the height and width of the raw material piles. In the past this task has been undertaken by a specialist; however, the warehouse manager feels confident that he can perform. this task.
Required:
(a) For the inventory count arrangements of Lily Window Glass Co:
(i) Identify and explain SIX deficiencies; and
(ii) Provide a recommendation to address each deficiency.
The total marks will be split equally between each part (12 marks)
You are the audit senior of Daffodil & Co and are responsible for the audit of inventory for Lily. You will be attending the year-end inventory count on 31 December 2012.
In addition, your manager wishes to utilise computer-assisted audit techniques for the first time for controls and substantive testing in auditing Lily Window Glass Co’s inventory.
Required:
(b) Describe the procedures to be undertaken by the auditor DURING the inventory count of Lily Window Glass Co in order to gain sufficient appropriate audit evidence. (6 marks)
(c) For the audit of the inventory cycle and year-end inventory balance of Lily Window Glass Co:
(i) Describe FOUR audit procedures that could be carried out using computer-assisted audit techniques (CAATS);
(ii) Explain the potential advantages of using CAATs; and
(iii) Explain the potential disadvantages of using CAATs.
The total marks will be split equally between each part (12 marks)
更多“Lily Window Glass Co （Lily) is a glass manufacturer, which operates from a large productio”相关的问题
第1题
To make electrochromic windows change color, what is applied to the window glass？
A．Electricity.
B．Tungsten oxide.
C．A battery.
D．A voltage.
第2题
第3题
第4题
？
A Electricity.
B Tungsten oxide.
C A battery.
D A voltage.
第5题
A．even B．even if C．as if D．if
第6题
Directions：Remove cap.Spray it on the surface ofthe object and wipe with clean paper towel or dry cloth.
Caution：In case of eye contact,clean your eyes with water.If swallowed,drink plenty of water and consult physician immediately.
第7题
Smart Window
Windows not only let light in to cut down an electricity use for lighting, but the light coming through the window also provides heat. However, windows are not something people typically associate with being a cutting edge technology. Researchers are now working on new technologies that enable a window to quickly change from clear to dark and anywhere in between with a flip of a switch.
"It took us a long time to figure out what a window really is," says Claes Granqvist. He's a professor of solid-state physics at Uppsala University in Sweden. "It's contact with the outside world. You have to have visual contact with the surrounding world to feel well. " So, windows and natural light are important for improving the way people feel when they're stuck indoors.
Yet, windows are the weak link in a building when it comes to energy and temperature control. In the winter, cold air leaks in. When it's hot and sunny, sunlight streams in. All of this sunlight carries lots of heat and energy. And all of this extra heat forces people to turn on their air conditioners. Producing blasts of cold air, which can feel so refreshing, actually suck up enormous amounts of electricity in buildings around the world.
Windows have been a major focus of energy research for a long time. Over the years, scientists have come up with a variety of strategies for coating, glazing, and layering windows to make them more energy efficient. Smart windows go a step further. They use chromogenic technologies which involve changes of color.
Electrochromic windows use electricity to change color. For example, a sheet of glass coated with thin layers of chemical compound such as tungsten oxide works a bit like a battery. Tungsten oxide is clear when an electric charge is applied and dark when the charge is removed, that is, when the amount of voltage is decreased, the window darkens until it's completely dark after all electricity is taken away. So applying a voltage determines whether the window looks clear or dark.
One important feature that makes a smart window so smart is that it has a sort of "memory. " All it takes is a small jolt of voltage to turn the window from one state to the other. Then, it stays that way. Transitions take anywhere from 10 seconds to a few minutes, depending on the size of the window. The development of smart windows could mean that massive air conditioning systems may no longer need. "In the future," Granqvist says, "our buildings may look different. "
Which of the following statements does not indicate the importance of windows as described in the first two paragraphs？
A．Windows can change from clear to dark to save energy.
B．Windows help to save energy by letting light in.
C．Windows help to save energy by providing heat.
D．Windows enable people to have contact with the outside world.
第8题
Two hours later, my friend telephoned me from the flat.At the moment, he said, he was listening to some of my re- cords after having just had a truly wonderful meal.He had found a pan on the gas stove and fried two eggs and had helped himself to some cold chicken from the refrigerator.Now he said, he was drinking a glass of orange juice and he hoped I would join him.I asked him if he had reached the flat without difficulty, he answered that he had not been able to find the key under the stone, but fortunately the living-room window just by the apple tree had been open and he had climbed in.I listened to all this in astonishment.There is no apple tree in front of my living room, but there is one in front of my neighbor's.
1.When his friend arrived from abroad the writer was______ .
A . at the airport
B . at home
C . still at the office
D . on his way home
2.As the writer was busy and couldn't go home on time, he asked his friend ().
A.to cook something for him
B.to have a meal and drink himself
C.to wait for him to have dinner together
D.to go into the kitchen and cook first
3 .Two hours later, the writer () .
A.got home and met his friend
B.was listening to some records
C.rang up his friend
D.got a phone call from his friend
4.Knowing his friend's arrival, the writer had ().
A.left the living room window open
B.asked his neighbor to receive his friend
C.managed to go home later than usual
D.hid the key for him somewhere near the door
5.The writer was surprised to find that his friend had () .
A.entered his neighbor' s house by mistake
B.entered his living room by climbing the apple tree
C.entered his house through a neighbor' s window
D.got into the living room with a neighbor' s key
第9题
Kohout immediately called to Graham’s wife, Evelyn, to telephone 911. Then he ran back to his house to get Terence Reif and Glenn Fajardo to help,who were at work inside the house. “There was no time for second thoughts,” said Reif，a farmer’ s son. “The only thing to do was to get in the pool.”
The car doors were locked. Graham,73, was unconscious (失去知觉)，and his Mercury was rapidly filling with water. Reif struggled to break the driver’ s side window with a hammer but had trouble getting it done underwater.
Finally—some four minutes after the car had fallen into the pool—the glass was broken. By then，Graham was floating at the top of the flooded passenger compartment (车厢).
The three men pulled Graham out through the broken glass. He wasn’ t breathing and his heart stopped beating,so they performed mouth-to-mouth resuscitation. The rescue(急救)team arrived in no time. Doctors supplied him with advanced life support on the way to the hospital.
“ These people were getting to Graham through the glass，’’ said Dr. Jeff Messinger. “ All three acted without regard for their own safety. ’’Added Evelyn Graham，“They were truly angels(天使)watching over us.” Immediately after Robert found the car sinking into the pool, he ____.
A.jumped into the pool
B.shouted to let Evelyn call the rescue team
C.ran to the nearest telephone
D.rushed into Graham’s house to find his wife
What does the word “resuscitation” refer to in the story？A.A way of saving people who have stopped breathing
B.A way of helping people who have heart trouble
C.A way of saving people who have got drunk
D.A way of helping people who need water
Which of the following would be the best title for this story？A.The Underwater Gar.
B.Angels around Us.
C.Rescue Team in Time
D.Safety First.
请帮忙给出每个问题的正确答案和分析，谢谢！
第10题
听力原文： An old friend from abroad, whom I was expecting to stay with, telephoned from the airport to tell me that he had arrived. I was still at the office at the time, but I had made arrangements for his arrival. After explaining where my new flat was, I told him that I had left the key under a stone near the door.As I was likely to be at home rather later, I advised him to go into the kitchen and help himself to food and drink.
Two hours later, my friend telephoned me from the flat. At the moment, he said, he was listening to some of my re- cords after having just had a truly wonderful meal. He had found a pan on the gas stove and fried two eggs and had helped himself to some cold chicken from the refrigerator. Now he said, he was drinking a glass of orange juice and he hoped I would join him. I asked him if he had reached the flat without difficulty, he answered that he had not been able to find the key under the stone, but fortunately the living-room window just by the apple tree had been open and he had climbed in. I listened to all this in astonishment. There is no apple tree in front of my living room, but there is one in front of my neighbor's.
(30)
A．The friend entered the speaker's house from back door.
B．The friend entered the speaker's neighbor's house by mistake.
C．A thief entered the speaker's house by mistake.
D．The speaker's friend entered the room by climbing the apple tree.
相关内容
警告：系统检测到您的账号存在安全风险
为了保护您的账号安全，请在“赏学吧”公众号进行验证，点击“官网服务”-“账号验证”后输入验证码“”完成验证，验证成功后方可继续查看答案！
