A.seek
B.stimulate
C.shape
D.secure
A.help
B.to help
C.helps
D.helped
A.seek
B.stimulate
C.pursue
D.secure
A.That all deficiencies in internal control known to management have been communicated to the auditor
B.That subsequent events requiring adjustment or disclosure in the financial statements have been dealt with appropriately
C.That the payroll charge for three months of the year when the accounting records were unavailable is correctly stated
D.That management has fulfilled their responsibility for the preparation and presentation of the financial statements
【65】 newspapers regularly print letters 【66】 readers with problems. Along 【67】 the letters there are answers written 【68】 people who are supposed to know how to 【69】 such problems. Some of these writers are doctors; 【70】 are lawyers or educators. But two of the most famous writers of advice 【71】women without special training 【72】 this kind of work. One of them answers letters 【73】 to " Dear Abby". The other is addressed 【74】 " Dear Ann Landers". Experience is their preparation for 【75】 advice.
There is one writer who has not lived long 【76】 to have much experience. She is a girl named Angel Cavaliere, who started writing 【77】 for newspaper readers 【78】 the age of ten. Her advice to young readers now 【79】 regularly in the Philadelphia Bulletin in a column 【80】 DEAR ANGEL.
(61)
A.talk
B.ask
C.tell
D.speak
Section B – TWO questions ONLY to be attempted
A local government housing department (LGHD) has funds which it is proposing to spend on the upgrading of air conditioning systems in its housing inventory.
It is intended that the upgrading should enhance the quality of living for the occupants of the houses.
Preferred contractors will be identifi ed to carry out the work involved in the upgrading of the air conditioning systems, with each contractor being responsible for upgrading of the systems in a proportion of the houses. Contractors will also be required to provide a maintenance and operational advice service during the fi rst two years of operation of the upgraded systems.
Prior to a decision to implement the proposal, LGHD has decided that it should carry out a value for money (VFM) audit.
You have been given the task of preparing a report for LGHD, to help ensure that it can make an informed decision concerning the proposal.
Required:
Prepare a detailed analysis which will form. the basis for the preparation of the fi nal report. The analysis should include a clear explanation of the meaning and relevance of each of (i) to (iii) below:
(i) Value for Money (VFM) audit (including references to the roles of principal and agent). (6 marks)
(ii) Economy, effi ciency and effectiveness as part of the VFM audit. (6 marks)
(iii) The extent (if any) to which each of intangibility, heterogeneity, simultaneity and perishability may be seen to relate to the decision concerning the proposal, and any problems that may occur. (8 marks)
Note: Your analysis should incorporate specifi c references to examples relating to the upgrading proposal.