To panicked financial markets, it seemed Asian leaders were losing the will to tackle

A.panicked

B.mimicked

C.picnicked

D.trafficked

A.interest degree

B.interest speed

C.interest rate

D.interest value

4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to

establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an

audit of financial statements.

Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention

during the conduct of an audit. (5 marks)

Questions 61-65 are based on Passage Two:

Passage Two

Some futurologists have assumed that the vast upsurge(剧增)of women in the workforce may portend a rejection of marriage, Many women, according to this hypothesis, would rather work than marry． The converse（反面）of this concern is that the prospects of becoming a multi-paycheck household could encourage marriage．In the past, only the earnings and financial prospects of the man counted in the marriage decision． Now, however, the earning ability of a woman can make her more attractive as a marriage partner． Data show that economic downturns tend to put off marriage because the parties cannot afford to estabZish a family or are concerned about rainy days ahead． As the economy comes to iife, the number of marriages also rises．

The increase in divorce rates follows, with the increase in women working outside the home． Yet, it may be wrong to jump to any simple cause-and-effect conclusions．The impactof a wife's work on divorce is no less cloudy than its impact on marriage decisions．The realization that she can be a good provider may increase the chances that a workir．g wife will choose divorce over an unsatisfactory marriage．But the reverse is equally plausible(似是而非的)． Tensions grounded in financial problems often play a key role in ending a marriage． By raising a family's standard of living, a working wife may strengthen her family's financia! and emotional stability．

Psychologicai factors also should be considered． For example, a wife blockecZ from a career outside the home may feel caged in the house．She may view her only choice as seeking a divorce． On the other hand, if she can find fulfillment through work outside the home, work and marriage can go together to create a stronger and more stable union．

Also, a major part of women's inequality in marriage has been due to the fact that, in most cases,men have remained the main breadwinners． A working wife may rob a husband of being the master of the house． Depending upon how the couple reacts to these new conditions, it could create a stronger equal partnership or it could create new insecurities．

The word “portend”(Line 2, Para． 1) is closest in meaning to“()”．

A． defy

B． signal

C． suffer from

D． result from

t his mother and new baby brother. ____36____ bucking him into his car seat, I shut the rear door and went round to the driver ’s door to collect the ____37____ , only to find that it was locked. ____38____ I realized that the central locking meant there was no way I could ____39____ the car.

The temperature was 40℃ and my mobile phone was locked in the car ____40____ I couldn ’t call for help. Panicked, I looked around for somehelp and saw a young man standing by his large truck. Seeing my agitating, he came over and ____41____ to try to open the door. He was ____42____ in his attempts but failed. My hero went back to his truck andusedhis phone to call for help.

____43____ my growing anxiety, I forced myself to talk ____44____ to Max, explaining the situation. He was so good, ____45____ with toys, but he was getting distressed. Sweat rolled down his face, arm and legs, but he was calm and ____46____ . I told him that someonewas coming to ____47____ him.

Eventually automobile association officers ____48____ and began to work on the two front doors. ____49____ was having any success.Anxiety levels ____50____ . The officers then worked together on the driver ’s door, pushing it open, ____51____ then releasedthe other doors. I lift Max ____52____ the car. It was only when the officer poured bottles of water over the two of usto cool him down that he beganto ____53____ .

I thanked the young man for his kindness but he refused ____54____ to tell me his name. I hoped he knew how much his kindness and ____55____ meant to me that day.

36、__________

A.When

B.After

C.Since

D.Because

37A.keys

B.gifts

C.materials

D.bags

38A.Gradually

B.Consequently

C.Immediately

D.Probably

39A.hold onto

B.get into

C.peek into

D.turn on

40A.but

B.for

C.so

D.or

41A.asked

B.demanded

C.decided

D.offered

42A.tireless

B.painful

C.rude

D.violent

43A.For

B.To

C.Despite

D.On

44A.formally

B.calming

C.desperately

D.nervously

45A.playing

B.dealing

C.fighting

D.helping

46A.thinking

B.trusting

C.angry

D.flexible

47A.scold

B.answer

C.observe

D.rescue

48A.broke in

B.moved in

C.stood up

D.turned up

49A.Neither

B.It

C.Either

D.decline

50A.improved

B.dropped

C.rose

D.declined

51A.when

B.which

C.where

D.who

52A.except for

B.regardlessof

C.back from

D.thanks to

53A.cry

B.run

C.doubt

D.shake

54A.thus

B.yet

C.even

D.still

55A.support

B.problem

C.promise

D.ability

请帮忙给出每个问题的正确答案和分析，谢谢！

ut the 47-year-old manicurist isn’t cutting, filling or polishing as many nails as she’d like to, either. Most of her clients spend $12 to $50 weekly, but last month two longtime customers suddenly stopped showing up. Spero blames the softening economy. “I’m a good economic indicator,” she says. “I provide a service that people can do without when they’re concerned about saving some dollars.” So Spero is downscaling, shopping at middle-brow Dillard’s department store near her suburban Cleveland home, instead of Neiman Marcus. “I don’t know if other clients are going to abandon me, too” she says.

Even before Alan Greenspan’s admission that America’s red-hot economy is cooling, lots of working folks had already seen signs of the slowdown themselves. From car dealerships to Gap outlets, sales have been lagging for months as shoppers temper their spending. For retailers, who last year took in 24 percent of their revenue between Thanksgiving and Christmas, the cautious approach is coming at a crucial time. Already, experts say, holiday sales are off 7 percent from last year’s pace. But don’t sound any alarms just yet. Consumers seem only concerned, not panicked, and many say they remain optimistic about the economy’s long-term prospects, even as they do some modest belt-tightening.

Consumers say they’re not in despair because, despite the dreadful headlines, their own fortunes still feel pretty good. Home prices are holding steady in most regions. In Manhattan, “there’s a new gold rush happening in the $4 million to $10 million range, predominantly fed by Wall Street bonuses,” says broker Barbara Corcoran. In San Francisco, prices are still rising even as frenzied overbidding quiets. “Instead of 20 to 30 offers, now maybe you only get two or three,” says john Deadly, a Bay Area real-estate broker. And most folks still feel pretty comfortable about their ability to find and keep a job.

Many folks see silver linings to this slowdown. Potential home buyers would cheer for lower interest rates. Employers wouldn’t mind a little fewer bubbles in the job market. Many consumers seem to have been influenced by stock-market swings, which investors now view as a necessary ingredient to a sustained boom. Diners might see an upside, too. Getting a table at Manhattan’s hot new Alain Ducasse restaurant need to be impossible. Not anymore. For that, Greenspan & Co. may still be worth toasting.

第51题：By “Ellen Spero isn’t biting her nails just yet”(Line 1, Paragraph 1), the author means

A Spero can hardly maintain her business.

B Spero is too much engaged in her work.

C Spero has grown out of her bad habit.

D Spero is not in a desperate situation.