题目内容
（请给出正确答案）
Jack never showed ______ at the cinema, although I waited over an hour.
A、off
B、in
C、on
D、up
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更多“Jack never showed ______ at th…”相关的问题
A.nervous
B.adverse
C.indifferent
D.undutiful
A.attention
B.interest
C.regard
D.consideration
A.positive
B.negative
C.subjective
D.objective
Not long age, experiments showed that birds rely on the sun to guide them during daylight hours. But what about birds that fly by night？ Tests with artificial stars have proved that certain night - flying birds are able to follow the stars in their long - distance flights.
A dove (鸽子) had spent its lifetime in a cage and had never flown under a natural sky. Yet it showed an inborn ability to use the stars for guidance. The bird's cage was placed under an artificial star - filled sky. (76) The bird tried to fly in the same direction as that taken by his outdoor cousins. Any change in the position of the artificial stars caused a change in the direction of his flight.
(77) But the stars are apparently their principal means of navigation (航行) only. When the stars are hidden by clouds, they seemingly find their way by such landmarks as mountain ranges, coast lines, and river courses. But when it's too dark to see these, the doves circle helplessly, unable to find their way.
The reason why birds don't get lost on long flights ______.
A．have been known to scientists for many years
B．have only recently been discovered
C．are known by us
D．will probably remain a mystery
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
‘I was alerted yesterday to a fraud being conducted by members of our sales team. It appears that several sales representatives have been claiming reimbursement for fictitious travel and client entertaining expenses and inflating actual expenses incurred. Specifically, it has been alleged that the sales representatives have claimed on expenses for items such as gifts for clients and office supplies which were never actually purchased, claimed for business-class airline tickets but in reality had purchased economy tickets, claimed for non-existent business mileage and used the company credit card to purchase items for personal use.
I am very worried about the scale of this fraud, as travel and client entertainment is one of our biggest expenses. All of the alleged fraudsters have been suspended pending an investigation, which I would like your firm to conduct. We will prosecute these employees to attempt to recoup our losses if evidence shows that a fraud has indeed occurred, so your firm would need to provide an expert witness in the event of a court case. Can we meet tomorrow to discuss this potential assignment？’
Chestnut Co has a small internal audit department and in previous years the evidence obtained by Cedar & Co as part of the external audit has indicated that the control environment of the company is generally good. The audit opinion on the financial statements for the year ended 31 March 2011 was unmodified.
Required:
(a) Assess the ethical and professional issues raised by the request for your firm to investigate the alleged fraudulent activity. (6 marks)
(b) Explain the matters that should be discussed in the meeting with Jack Privet in respect of planning the investigation into the alleged fraudulent activity. (6 marks)
(c) Evaluate the arguments for and against the prohibition of auditors providing non-audit services to audit clients. (6 marks)
Mr. Hill works in a bank, and lives alone. The only family he has is in the next town: his sister lives there with her husband, and her son, Jack. Mr. Hill does not see his sister, or her family, from one year to the next, but he sends them Christmas cards, and he has not forgotten one of Jack's seventeen birthdays.
Last week Mr. Hill had quite a surprise. He drove home from the bank at the usual time, driving neither too slowly nor too fast; he parked his car where he always parked it ,out of the way of other cars, and he went inside to make his evening meal. Just then, there was a knock at the door. He opened the door, to find a policeman standing on the door-step.
"What have I done wrong？" Mr. Hill asked himself. "Have I driven on the wrong side of the road？ Has there been some trouble at the bank？ Have I forgotten to pay an important bill？"
"Hello, Uncle," said the policeman, "My name is Jack."
Mr. Hill ______.
A．works in a bank by himself
B．lives in a bank and works by himself
C．lives by himself and works in a bank
D．lives in a bank by himself
surprised; but I was considerably annoyed. I said I had (23) heard of such a rule at any respectable theater (24) , and that I considered it a most absurd regulation. The man replied that he was very (25) , but that those were his instructions. People complained that they could not get to and from their (26) comfortably, because other people's legs were always in the (27) ; and it had, therefore, been decided that (28) should leave their legs outside. It seemed to me that the management, in making this order, had gone (29) their legal right; and, under ordinary circum- stances, I should have disputed it. However, I didn't want to (30) a disturbance; and (31) I sat down and meekly prepared to comply with the demand. I had never before (32) that the human leg could be unscrewed. I had always (33) it was more securely fixed. But the man showed me how to undo them, and I found that they came off (34) easily. The discovery did not surprise (35) any more than the original request that I should take them off. Nothing does surprise one in a dream.
21.
A. called
B. helped
C. stopped
D. met
There was no end of fun during tea, and Marianne had to tell her mother about Wolfgang wanting to play a difficult piece. When the meal was finished, Marianne helped to clear away the dishes. Suddenly Leopold got up. "Listen!" said he in a surprised voice. "Listen!" "Marianne is playing the piece better than ever!"
But Marianne was washing dishes in the kitchen.
His wife following, Leopold walked quietly upstairs, the lamp in one hand, his music book in the other. He pushed open the door, and there was little Wolfgang playing in the darkness. "I love it." whispered the child.
It was the beginning of Mozart's life of music.
Wolfgang was quiet when his sister practised the piano because ______.
A．he loved music
B．he liked his sister
C．he didn't want to make a noise
D．he didn't feel well
Mr. Ingram liked the job I did and ended up hiring me to dig potatoes. I even helped when a baby cow was being born.
One day he found an old truck that was stuck in the soft, sandy soil of the melon (瓜) field. It was full of melons that someone had tried to steal before their truck got stuck.
Mr. Ingram explained that the truck's owner would be returning soon, and he wanted me to watch and learn. It wasn't long before a man from a nearby village, who had a terrible reputation (名声) for fighting and stealing, showed up with his two full-grown sons. They looked very angry.
Calmly Mr. Ingram said, "Well, I see you want to buy some watermelons."
There was a long silence before the man answered," Yeah, I guess so. What are you getting for them？"
"Twenty-five cents each."
"Well, I guess that would be fair enough if you help me get my truck out of here."
It turned out to be our biggest sale of the summer, and an unpleasant, perhaps unfortunate, incident had been prevented. After they left, Mr. Ingram smiled and said to me," Son, if you don't for give (原谅) your enemies, you're going to run out of friends. "
Mr. Ingram died a few years later, but I have never forgotten him or what he taught me on my first job.
Which of the following best explains "ended up" as is used in the passage？
A．enjoyed
B．finished
C．got into
D．went on
