题目内容
（请给出正确答案）
A.No matter
B.whatever
C.wanted
D.would
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A.If
B.one
C.you
D.to succeed
A.to know
B.ow the way
C.they
D.behaved
A.the only
B.who
C.are
D.the old
A.than
B.thought of
C.considering
D.appearance
A.in the habit of
B.going
C.along
D.except
A.they meet
B.in the front of
C.at
D.Friday afternoon
A.got to
B.had already started
C.ought to get
D.earlier
A.After criticizing
B.in every detail
C.telling us
D.nothing personal
Many students are willing to believe that there is really something wrong with them. More students than ever before tell me and my colleagues that they are indeed bad writers and need lots of help with grammar and punctuation. I feel like a doctor, my job is to diagnose (诊断) the disease and prescribe cures whenever I read student writing, It would be easy enough for me to circle spelling errors, cross out unnecessary commas, line out wordy sentences. And knowing that this sort of marking can sting, I would of course write, onto the end of the paper, something about how I know the student really tried hard, something about his rich imagination or his clear potential for doing well.
But I wonder whether all these well-intentioned scrawls (潦草写几句话) would do little more than confirm my student’s fears about how crippled he is.
According to the passage, a "skills cripple" is someone who ______. ()
A．is seriously ill
B．has a rich imagination
C．is a bad writer
D．has a serious injury to the leg
firm was appointed as auditors of Blod Co in September 2007. The audit work has been completed, and you are
reviewing the working papers in order to draft a report to those charged with governance. The statement of financial
position (balance sheet) shows total assets of $78 million (2007 – $66 million). The main business activity of Blod
Co is the manufacture of farm machinery.
During the audit of property, plant and equipment it was discovered that controls over capital expenditure transactions
had deteriorated during the year. Authorisation had not been gained for the purchase of office equipment with a cost
of $225,000. No material errors in the financial statements were revealed by audit procedures performed on property,
plant and equipment.
An internally generated brand name has been included in the statement of financial position (balance sheet) at a fair
value of $10 million. Audit working papers show that the matter was discussed with the financial controller, who
stated that the $10 million represents the present value of future cash flows estimated to be generated by the brand
name. The member of the audit team who completed the work programme on intangible assets has noted that this
treatment appears to be in breach of IAS 38 Intangible Assets, and that the management refuses to derecognise the
asset.
Problems were experienced in the audit of inventories. Due to an oversight by the internal auditors of Blod Co, the
external audit team did not receive a copy of inventory counting procedures prior to attending the count. This caused
a delay at the beginning of the inventory count, when the audit team had to quickly familiarise themselves with the
procedures. In addition, on the final audit, when the audit senior requested documentation to support the final
inventory valuation, it took two weeks for the information to be received because the accountant who had prepared
the schedules had mislaid them.
Required:
(a) (i) Identify the main purpose of including ‘findings from the audit’ (management letter points) in a report
to those charged with governance. (2 marks)
