题目内容
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He said he always felt ______ when he had to make a speech in public.
A．nerve
B．nervous
C．nervously
D．nervousness
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更多“He said he always felt ______ …”相关的问题
A.he has no party to attend
B.he has a million things to do each day
C.he．has to stay up]ate at night
D.he has to go to all sort8 0f parties
One day, when Roger was sitting in his chair, and his hair was being cut as usual, the old man said to him, "Roger, I'm going to be seventy years old next month and I feel tired, so I'm going to sell my shop to a young man. He liked to cut hair for people."
Roger was sorry to hear that, because he enjoyed talking to the old man, and he was also worried that his hair would not be cut as well by the new young man as it had been for so many years by his old friend.
He went to the shop again the next month, and the new young man was there. He cut Roger's hair, but he did it badly.
The next month, Roger went into the shop again. The young man asked him how he would like his hair cut, and Roger answered, "Please cut it very short on the right side, but leave it as it is on the left. It must cover my ear. On top, cut all the hair away in the middle, but leave a piece at the front."
The young man was very surprised when he heard this, "But sir," he said, "I can't cut your hair like that!" "Why not？" Roger asked. "That's how you cut it last time."
Who always cut Roger's hair？
A．His new friend.
B．A young man.
C．An old woman.
D．His old friend.
regulate corporate governance were futile because of differences in national culture. He drew particular attention to
the Organisation for Economic Co-operation and Development (OECD) and International Corporate Governance
Network (ICGN) codes, saying that they were, ‘silly attempts to harmonise practice’. He said that in some countries,
for example, there were ‘family reasons’ for making the chairman and chief executive the same person. In other
countries, he said, the separation of these roles seemed to work. Another delegate, Alliya Yongvanich, said that the
roles of chief executive and chairman should always be separated because of what she called ‘accountability to
shareholders’.
One delegate, Vincent Viola, said that the right approach was to allow each country to set up its own corporate
governance provisions. He said that it was suitable for some countries to produce and abide by their own ‘very
structured’ corporate governance provisions, but in some other parts of the world, the local culture was to allow what
he called, ‘local interpretation of the rules’. He said that some cultures valued highly structured governance systems
while others do not care as much.
Required:
(a) Explain the roles of the chairman in corporate governance. (5 marks)
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
One day, after telling Mr. White a long story of his troubles, Tom asked for five pounds.
Mr. White had heard this sort of thing before, but he listened patiently to the end. Then he said, "I understand your difficulties, Tom. I' d like to help you. But I' m not going to give you five pounds this time. I'll lend you the money, and you can pay me off next time you see me."
Tom took the money, but he never appeared again.
Tom was now in difficulties because he ______.
A．worked in a city office and was poorly paid
B．was poorly paid and had a large family to support
C．was poorly paid and always spent money carelessly
D．was out of work and had a large family to support
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
"To me he is not dead at all. Hardly a day goes by that I don't think of him or speak of him. Once, just before he died, when he was sick with the flu, I took him a sack full of oranges. The joy I felt in giving that simple gift is never decreased by time. He said he like oranges, too."
What is the main topic of the passage？
A．Alice Walker's reflections on Langston Hughes
B．The influence of Alice Walker on the writing of Langston Hughes
C．Langston Hughes book about Alice Walker
D．A comparison of the children of Alice Walker and that of Langston Hughes
In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit
trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an
‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding
invoice was handwritten on a scrap of paper and the signature was illegible.
Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an
explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client
of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said
that he had personally been involved in the Van Buren audit for the last eight years and that it had always been
without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain
that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some
consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and
uncomfortable questioning.
When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment
was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would
end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were
under time pressure to conclude business and get the audit signed off.
When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,
but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore
now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.
Required:
(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats
to auditor independence in the case. (9 marks)
4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American Overseas
Investments (AOI), a North American holding company. The new owners took the opportunity to completely review
HPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstanding
corporate code of ethics.
The board of AOI said that it had a general code of ethics that HPC, as an AOI subsidiary, should adopt. Simon Hogg,
the chief executive of HPC, disagreed however, and explained why HPC should retain its existing code. He said that
HPC had adopted its code of ethics in its home country which was often criticised for its unethical business behaviour.
Some other companies in the country were criticised for their ‘sweat shop’ conditions. HPC’s adoption of its code of
ethics, however, meant that it could always obtain orders from European customers on the guarantee that products
were made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC had
an outstanding ethical reputation both locally and internationally and that reputation could be threatened if it was
forced to replace its existing code of ethics with AOI’s more general code.
When Ed Tanner, a senior director from AOI’s head office, visited Mr Hogg after the acquisition, he was shown HPC’s
operation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ child
labour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code of
ethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner asked
whether the money that children earned by working in the relatively safe conditions at HPC was an important source
of income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong to
employ children, as it was exploitative and interfered with their education. He also said that it would alienate the
European customers who bought from HPC partly on the basis of the terms of its code of ethics.
Required:
(a) Describe the purposes and typical contents of a corporate code of ethics. (9 marks)
" Once upon a time there was a certain King who feared famine. So he ordered his men to build an enormous storehouse, which he filled with corn. Then, when it was up, made water-proof and fire-proof, the King felt happy. But one day he noticed a small hole in the roof and as he looked at it, a locust came out with a grain of corn. A minute later, another locust came out with another grain of corn. Then a third locust with another grain of corn. Then a fourth locust, flying at great speed, pushed through the hole and came out with two grains of corn. Then a fifth locust came and. . . "
"Stop, " shouted the Prince. "I can't, " answered the young man. "I must go on until I tell you what happened to each grain of the corn. " "But that will go on forever. " The Prince protested. "Exactly, " the young man replied, and he smiled as he turned towards the Prince's beautiful young daughter.
The Prince always felt regretted about story because______.
A．he had too much wealth
B．there was a terrible famine
C．all stories have ends
D．there was no story-teller
