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What matters ______ not winning but participating.A.are B.to beC.wasD.is

What matters ______ not winning but participating.A.are B.to be C.was D.is

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第1题
It is your attitude matters, not your ()motivation.

A.one

B.that

C.what

D.it

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第2题

What matters is how your house looks and how it_____ you and others residing in it.

A.effects

B.infects

C.affects

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第3题
It is the ability to do the job ______ matters not where you graduate from or what you
are.

A. that

B. it

C. what

D. when

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第4题
What really ________ is that a teacher should be responsible for his students.

A.minds

B.matters

C.cares

D.values

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第5题
() if it is young or old, large or small, traditional or modern, every family has a sense of what a family is.

A.Not matter

B.No matter

C.No matters

D.Nor matter

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第6题
______what you intended, I should not have wasted my time trying to explain matters to you
.

A.I had realized

B.Had I realized

C.Realized had I

D.Had realized I

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第7题
It () little how much I earn and what position I can take; the point is that I don’t like my work.

A. takes

B. depends

C. matters

D. remains

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第8题
(c) Your firm has provided financial advice to the Pholey family for many years and this h

(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your

firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior

government official to a foreign country next month. (4 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations

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第9题
(b) The chief executive of Xalam Co, an exporter of specialist equipment, has asked for ad

(b) The chief executive of Xalam Co, an exporter of specialist equipment, has asked for advice on the accounting

treatment and disclosure of payments made for security consultancy services. The payments, which aim to

ensure that consignments are not impounded in the destination country of a major customer, may be material to

the financial statements for the year ending 30 June 2006. Xalam does not treat these payments as tax

deductible. (4 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

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第10题
5 You are an audit manager in Dedza, a firm of Chartered Certified Accountants. Recently,
you have been assigned

specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in

connection with three client companies:

(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently

issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,

the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.

(7 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

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