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(c) Prepare briefing notes, to be used by an audit partner in your firm, assessing the professional, ethical and
other issues to be considered in deciding whether to proceed with the appointment as auditor of Medix Co.
Note: requirement (c) includes 2 professional marks. (12 marks)
Remember to carry a small amount of cash and a copy of your ID with you at all times. There is no need to bring large amounts of cash with you. When shopping, use your credit card instead. Keep your wallet in your front pocket so that there is no way someone's hand could get in there without your noticing it.
Travel with a friend, business partner if possible. It is always better to travel in pairs than to go alone. Know where you’re going. Look at the map before you leave the hotel so that you know where you are going and how to get there.
Lock your valuables (贵重物品) either in the safe in your hotel room or in the main hotel safe.
Be aware of your surroundings. Look around when walking, and avoid keeping your head low.
B-26. When shopping abroad, you are advised to _____.
A、use online services
B、use a credit card
C、pay by check
D、pay in cash
B-27. To keep your wallet safe, you’d better _____.
A、hold it in your keep it in your hand
B、leave it in the hotel safe
C、put it in your front pocket
D、keep it in your shoulder bag
B-28. To know where you are going, you are advised to _____.
A、ask the police for detailed information
B、look at the map before leaving the hotel
C、always travel with your business partner
D、have a smart phone with you while traveling
B-29. Where should you keep your valuables while staying in a hotel？
A、In the hotel safe.
B、In your pockets.
C、In your traveling bag.
D、In a bedside containe.
B-30. Which of the following can be the title for the passage？
A、How to Ask Ways While Traveling.
B、How to Shop in a Foreign Country.
C、Protect Your Personal Information.
D、Stay safe While Traveling Abroad.
Advice on Public Speaking Building confidence (信心)
Faith in yourself, your topic and your healthy mind is a must if you are to be a better publicspeaker. Many speakers are not prepared and lose confidence because of that. But others lack confidencebecause they are afraid of being judged--and possibly made fun of--just like they were in high schoolspeech class. Build your confidence by using all your tools and knowing that you are excellent.
Knowing what&39;s up
You have to know your topic inside and out. Nothing kills your speech like "um" and "uh" in every sentence. Research your subject to the point where you are an expert. And that&39;s half the battle.
Practicing
Researching and knowing your topic is one thing, but actually delivering that information isanother. Practicing your speech in advance is a must. You will find your beats and your direction,through hours in front of the mirror practicing. So when you climb up on stage, it will be like riding ahike,unless you don&39;t know how to ride a bike.
Dressing properly
You will want to dress properly for the occasion(场合)--which could be a suit or simply ajacket. Make sure it also has the comfort you need. If the clothes are not comfortable, you may notpay full attention to your speech.
Making connections
Make a personal connection with someone in the audience (听众). It might be someone youknow that you can call out to, or someone in the front row you can speak directly to. Maybe yourspeech leads you to ask them a question, which is an easy way for you to take yourself from the stageand place yourself as one of your audience. It also takes the pressure off. What does "that’s half the battle" mean in the text？
A.You have already won the battle
B.You are getting on the way to final success
C.You need experts to guide you in public speaking
D.You should write sentences without um and uh
The author compares delivering a speech to riding a bike because both of them needA.guiding
B.practice
C.proper dressing
D.self-confidence
Which of the following ways is suggested in making connections with the audience？A.Looking at someone in the distance
B.Calling out to someone you don’t know
C.Asking someone in the audience a question
D.Shaking hands with someone in the front row
What is the main purpose of the text？A.To show you how to dress properly
B.To help you become a good speaker
C.To teach you how to gain confidence
D.To help you get to know the audience
请帮忙给出每个问题的正确答案和分析，谢谢！
The reason why some people are unlikely to succeed in life is that they__________ ．
A.have ruined their talents
B.have taken on an unsuitable job
C.think of nothing but their salary
D.are not aware of their own potential
Required:
(a) Identify and explain TWO factors which would indicate that an engagement letter for an existing audit client should be revised. (2 marks)
(b) List SIX matters which should be included within an audit engagement letter. (3 marks)
(c) Your audit firm has just won a new audit client, Milky Way Technologies Co (Milky Way), and you have been asked by the audit engagement partner to gain an understanding about the new client as part of the planning process.
Required:
Identify FIVE sources of information relevant to gaining an understanding of Milky Way Technologies Co and describe how this information will be used by the auditor. (5 marks)
A visitor to India should remember it is impolite there to use the left hand for passing food at the table.The left hand is for washing yourself.Also in India, you might see a man shaking his head at another to show that he is disagree ing.But in many parts of India a side-to-side movement of the head is to show agreement.In Bulgaria you shake your head to show "yes"—a nod shows "no".
In Europe it is quite usual to cross your legs while sitting and talking to someone, even at an impor tant meeting.But doing this could cause offence to a Thailander.Touching the head of a grown-up is also not done in Thailand.
Knowing about manners is useful when you are traveling, and you also need to know the language used to express the customs.
1.If you are staying in India, you'd better().
A.not use your left hand to pass food at the table
B.use your left hand to pass food at the table
C.not use your left hand to wash yourself
D.use your left hand at all times
2.To shake your h ead means “Yes” ().
A.in India
B.in Europe
C.in Bulgaria
D.in Thailand
3.You can easily make a Thailander angry by().
A.touching his head
B.crossing your legs while talking to him
C.shaking your head
D.nodding your head
4.The wri ter thinks that to know about a country well one must().
A.know the language of the country
B.know the manners of the country
C.know the manners better than the language
D.know both the language and the manners
5.We can learn from the passag e that().
A.different countries have different manners
B.the manners in Thailand are the same as those in India
C.one should be careful not to cross legs in Europe
D.one should not touch a grown-up's head in India
Section A暂缺
Section B – ALL SIX questions are compulsory and MUST be attempted
You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.
At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.
You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.
Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.
The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and
(ii) For each threat, explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
(a) Stanley Co is a frozen food processor, selling its products to wholesalers and supermarkets. From your review of the audit working papers, you have noted that the level of materiality was determined to be $1·5 million at the planning stage, and this materiality threshold has been used throughout the audit. There is no evidence on the audit file that this threshold has been reviewed during the course of the audit.
From your review of the audit planning, you know that a new packing machine with a cost of $1·6 million was acquired by Stanley Co in March 2015, and is recognised in the draft statement of financial position at a carrying amount of $1·4 million at 31 December 2015. The packing machine is located at the premises of Aberdeen Co, a distribution company which is used to pack and distribute a significant proportion of Stanley Co’s products. The machine has not been physically verified by a member of the audit team. The audit working papers conclude that ‘we have obtained the purchase invoice and order in relation to the machine, and therefore can conclude that the asset is appropriately valued and that it exists. In addition, the managing director of Aberdeen Co has confirmed in writing that the machine is located at their premises and is in working order. No further work is needed in respect of this item.’
Inventory is recognised at $2 million in the draft statement of financial position. You have reviewed the results of audit procedures performed at the inventory count, where the test counts performed by the audit team indicated that the count of some items performed by the company’s staff was not correct. The working papers state that ‘the inventory count was not well organised’ and conclude that ‘however, the discrepancies were immaterial, so no further action is required’.
The audit senior spoke to you yesterday, voicing some concerns about the performance of the audit. A summary of his comments is shown below:
‘The audit manager and audit engagement partner came to review the audit working papers on the same day towards the completion of the audit fieldwork. The audit partner asked me if there had been any issues on the sections of the audit which I had worked on, and when I said there had been no problems, he signed off the working papers after a quick look through them.
When reading the company’s board minutes, I found several references to the audit engagement partner, Joe Lantau. It appears that Joe recommended that the company use the services of his brother, Mick Lantau, for advice on business development, as Mick is a management consultant. Based on that recommendation, Mick has provided a consultancy service to Stanley Co since September 2015. I mentioned this to Joe, and he told me not to record it in the audit working papers or to discuss it with anyone.’
Required:
Comment on the quality of the audit performed discussing the quality control, ethical and other professional issues raised. (13 marks)
(b) Kowloon Co works on contracts to design and manufacture large items of medical equipment such as radiotherapy and X-ray machines. The company specialises in the design, production and installation of bespoke machines under contract with individual customers, which are usually private medical companies. The draft financial statements recognise profit before tax of $950,000 and total assets of $7·5 million.
The audit senior has left the following note for your attention:
‘One of Kowloon Co’s major customers is the Bay Medical Centre (BMC), a private hospital. In June 2015 a contract was entered into, under the terms of which Kowloon Co would design a new radiotherapy machine for BMC. The machine is based on a new innovation, and is being developed for the specific requirements of BMC. It was estimated that the design and production of the machine would take 18 months with estimated installation in December 2016. As at 31 December 2015, Kowloon Co had invested heavily in the contract, and design costs totalling $350,000 have been recognised as work in progress in the draft statement of financial position. Deferred income of $200,000 is also recognised as a current liability, representing a payment made by BMC to finance part of the design costs. No other accounting entries have been made in respect of the contract with BMC.
As part of our subsequent events review, inspection of correspondence between Kowloon Co and BMC indicates that the contract has been cancelled by BMC as it is unable to pay for its completion. It appears that BMC lost a significant amount of funding towards the end of 2015, impacting significantly on the financial position of the company. The manager responsible for the BMC contract confirms that BMC contacted him about the company’s financial difficulties in December 2015.
The matter has been discussed with Kowloon Co’s finance director, who has stated that he is satisfied with the current accounting treatment and is not proposing to make any adjustments in light of the cancellation of the contract by BMC. The finance director has also advised that the loss of BMC as a customer will not be mentioned in the company’s integrated report, as the finance director does not consider it significant enough to warrant discussion.
Kowloon Co is currently working on six contracts for customers other than BMC. Our audit evidence concludes that Kowloon Co does not face a threat to its going concern status due to the loss of BMC as a customer.’
Your review of the audit work performed on going concern supports this conclusion.
Required:
(i) Comment on the matters to be considered, and recommend the actions to be taken by the auditor; and (7 marks)
(ii) Explain the audit evidence you would expect to find in your review of the audit working papers. (5 marks)
利用你关于边际收益产品的知识，解释下列现象:
(1)一个著名的网球明星在一个30秒钟的电视商业片中得到200000美元。而那个扮演他的搭档的演员只得到500美元。
(2)为了让一个还有两年合同期满的经营不善的储蓄贷款机构的总裁离职，向他支付离职工资。
(3)一架载客400人的大型喷气客机比载客250人的客机定价高，即使两种飞机的制造成本是相同的。
Using your knowledge of marginal revenue product , explain the following:
a. A famous tents star is paid S 200000 for appearing in a 30 - second television commercial. .The actor who plays his doubles partner is paid S 500,
b. The president of an ailing savings and loan is paid not to stay in his job for the last two years of his contract.
c. A jumbo jet carrying 400 passengers is priced higher than a 250-passenger model even though both aircraft cost the same to manufacture.
Questions are based on the following passage.
Romantic love has clear evolutionary roots but our views about what makes an ideal romanticrelationship can be swayed by the society we.live in.So says psychologist Maureen O'Sullivan from theUniversity of San Francisco.She suggests that humans have always tried to strengthen the pair-bond tomaximise (使最大化) reproductive success.Many societies throughout history and around the world today have cultivated strong pressures tostay married.In those where ties to family and commtmity are strong, lifelong marriages can bepromoted by practices such as the cultural prohibition of divorce and arranged marriages that are seenas a contract between two families, not just two individuals.In modern western societies, however, thefocus on ndividuality and independence means that people are less concerned about conforming to (遵守 ) the dictates of family and culture.In the absence of societal pressures to maintain pair-bonds,O'Sullivan suggests that romantic love has increasingly come to be seen as the factor that shoulddetermine who we stay with and for how long."That's why historically we see an increase in romantic love as a basis for forming long-term relationships," she says.According to O'Sullivan culture also shapes the sorts of feelings we expect to have, and actually doexperience, when in love.Although the negative emotions associated with romantic love-fear of loss,disappointment and jealousy-are fairly consistent across cultures, the positive feelings can vary. "If youask Japanese students to list the positive attributes they expect in a romantic partner, they rate highlythings like loyalty, commitment and devotion," says O'Sullivan. "If you ask American college women,they expect everything under the sun: in addition to being committed, partners have to be amusing,funny and a friend."We judge a potential partner according to our specific cultural expectations about what romanticlove should feel like.If you believe that you have found true romance, and your culture tells you thatthis is what a long-term relationship should be based on, there is less need to rely on social or familypressures to keep couples together, O'Sullivan argues.
What does the author say about people's views of an ideal romantic relationship？
A.They vary from culture to culture.
B.They ensure the reproductive success.
C.They reflect the evolutionary process.
D.They are influenced by psychologists.
