题目
A.Risks to be covered
B.Amount insured
C.The party effecting the insurance
D.All of the above
第1题
responsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Several
matters came to light during your most recent review of client invoice files:
Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respect
of the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 states
that Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of information
in the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended
28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issued
imminently.
Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoices
relating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file you
notice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the manager
responsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,
with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’s
speedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,
Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Co
sometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.
In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not a
client of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software Supply
Co to several audit clients regarding the supply of bespoke accounting software’.
Required:
Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommend
what action, if any, Smith & Co should now take in respect of:
(a) Norman Co; (8 marks)
第2题
下列程序的执行结果为【15】。
#include(iostream. h>
void main()
{
Cout.fill(’*’);
cout. width(10);
cout <<”hello”<
}
第3题
下列程序的运行结果为()。 #include<iostream.h> void main { int a=2: int b=a+1: cout<<a/b<<endl:
A.0.66667
B.0
C.0.7
D.0.66666666…
第4题
下列程序的输出结果是()。 #ificlude<iostream> using namespace std; int main() { cout.fill('*'); cout.width(5); cout<<oct<<100<<endl; return 0; }
A.**100
B.**144
C.100**
D.144**
第8题
A.It provides a thesis statement to present the main point of the essay.
B.It has a one-paragraph introduction and a one-paragraph conclusion.
C.It contains two to four body paragraphs.
D.It has exactly five paragraphs in no more than 500 words.
第9题
若有以下程序:
include <iostream>
using namespace std;
int main()
{
char str[10];
cin>>str;
cout<< str<<end1;
return 0;
}
当输入为:
This is a program!
那么执行程序后的输出结果是【 】。
第10题
(b) Explain what effect the acquisition of Di Rollo Co will have on the planning of your audit of the consolidated
financial statements of Murray Co for the year ending 31 March 2008. (10 marks)
第11题
下面程序错误的语句是 ①#include < iostream.h> ②void main(0 ③{ ④ int * p = new int[1] ; ⑤ p =9; ⑥ cout <<*p <<end1; ⑦ delete [ ] p; ⑧ }
A.④
B.⑤
C.⑥
D.⑦
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