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Your conduct is not consistent with what you say.(翻译)

Your conduct is not consistent with what you say.(翻译)

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第1题
(c) Maxwell Co is audited by Lead & Co, a firm of Chartered Certified Accountants. Leo Sabat has enquired as to

whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future

financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your

firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while

acting as auditor to Maxwell Co.

Required:

Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted

on a ‘joint basis’. (7 marks)

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第2题
5 You are an audit manager in Fox & Steeple, a firm of Chartered Certified Accountants, responsible for allocating staff

to the following three audits of financial statements for the year ending 31 December 2006:

(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The

company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting

exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not

be an interim audit.

(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with

corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management

expects a thorough examination of the company’s computerised systems, and are also seeking assurance that

the annual report will not attract adverse criticism.

(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray

provides communication services and software solutions. Your firm provides Gray with technical advice on

financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on

potential acquisitions.

Required:

For these assignments, compare and contrast:

(i) the threats to independence;

(ii) the other professional and practical matters that arise; and

(iii) the implications for allocating staff.

(15 marks)

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第3题
Psychology is the study of the mind and mental activities. For example, psychologists are
interested in why some things make you sad, but others make you happy. They want to know why some people are shy, but others are quite talkative. They want to know why people do the thing that they do. They also test intelligence.

Psychologists deal with the mind and behavior. of people. Your mind consists of all your feelings, thoughts and ideas. It is the result of one part of the brain called the cerebrum. Your behavior. is the way you act or conduct yourself. Examples of behavior. include shouting, crying, laughing and sleeping.

Several people have been instrumental in the field of psychology. Whihelm Wundt set up the first psychological laboratory in Leipzig, Germany, in 1879. Ivan Pavlov, a Russian, is noted for his experiments with dogs in which he studies their reflexes(反射)and reactions. Around 1900, Sigmund Freud, stated his theory that people try to repress (control, hide) memories or thoughts that they believe were not good.

Psychologists should not be confused with psychiatrists who deal with mental illness. They are medical doctors who treat people.

This passage is mainly about ______.

A.studying the mind

B.memories and people

C.famous psychologists

D.the study of mental illness

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第4题
3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading c
ompany, with a 31 July

year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid

£10,000 in June 1998. He estimates that the current market value of Linden Limited is £9 million and that the

company will make taxable profits of £1·4 million in the forthcoming year to 31 July 2007.

(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this

end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales

director has stated that several of his staff, who are the main recipients of company cars, other than the directors,

are extremely unhappy with this proposal, perceiving it as downgrading their value and status.

The cars currently provided to the sales staff have a list price of £19,600, on which Linden Limited receives a

bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company

pays for up to £400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running

costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,

because they are high mileage vehicles.

The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer

is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other

changes to Linden Limited’s company car policy or practice.

Required:

(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual

salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and

national insurance (NIC) savings arising. (9 marks)

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第5题
Part B [A]YoumayhavetoimpressthecompanyHRrepresentativesaswell. HRrepsaretypicallytraine

Part B

[A] You may have to impress the company HR representatives as well.

HR reps are typically trained to ask very specific and personal questions,

like what salary you expect and what you’ve made in the past.

They might ask you about your impressions of the company and the people who

interviewed you. They might also ask if you have other offers. If so,

chances are good that they are willing to compete for you.

But if you say that you have other offers,

be prepared to back it up with the who, what and when,

because they might challenge you.

The HR reps are also the people who will conduct or arrange reference and background checks.

They might have the final say.

[B] Besides management, you might also interview with one or more of your future coworkers.

Regardless of the questions they ask, what they most really want to know is how well you’

ll fit into the team, if you’ll cause them more work instead of less,

and if they should feel threatened by you. When answering,

be eager enough to show that you are a good team player and will pull your load,

but not so eager as to appear to be a back- stabbing ladder climber!

[C] Always research a company before you interview, and remember that attire,

body language and manners count, big time. Try to avoid common mistakes.

You may think that this is common sense, but crazy stuff really happens!

[D] Job interviewing is one of the most popular career topics on the Web.

But no career advisor can tell you exactly what to say during a job interview.

Interviews are just too upclose and personal for that.

About the best that career advisors can do,

is to give you some tips about the typical questions to expect,

so you can practice answering them ahead of time. But,

while there are many canned interview questions, there are few canned answers.

The rest is up to you.

[E] Be prepared to attend a second interview at the same company,

and maybe even a third or fourth. If you’re called back for more interviews,

it means that they’re interested in you. But, it doesn’t mean you’re a shoo- in. Most likely, they are narrowing the competition, so keep up the good work!

[F] To put you somewhat at ease, many interviewers really don’t know how to interview effectively.

Frontline interviewers are typically managers and supervisors

who have never been or are barely trained in interviewing techniques.

They’re a little nervous too, just like you. Some don’t even prepare in advance.

This makes it easier for you to take control of the interview,

if you have prepared. But in controlling an interview, it’s not a good idea to try to dominate.

Instead, try to steer it toward landing the job.

[G] After interviewing, immediately send a thank you letter to each of your interviewers.

It’s professional and expected, and might even be the deciding factor in your favor.

[H] Remember, it’s a two- way street. It’s the employer’s chance to judge you,

but it’s also very much your chance to judge the employer. In fact,

if you handle yourself well and ask the right questions,

you’ll put the interviewer in the position of selling the company to you.

If this happens, you’re probably doing well.

Order:

41.()→42. () →43. () →A→44. () →45. () →46. () →G

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第6题
A. compile B. compare C. conduct D. conclusion

A.compile

B. compare

C. conduct

D. conclusion

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第7题
(b) Explain the matters you should consider before accepting an engagement to conduct a du

(b) Explain the matters you should consider before accepting an engagement to conduct a due diligence review

of MCM. (10 marks)

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第8题
They ___ experiments and look for good sites for future landings.

A.take

B.do

C.develop

D.conduct

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第9题
Which sentence is right to explain "legalized burglary"?A.Safeguard's conduct is

Which sentence is right to explain "legalized burglary"?

A.Safeguard's conduct is completely right

B.Safeguard should be accused of unlawfully breaking in

C.Safeguard can be forgiven

D.It is legal in terms of the law for Safeguard to do so

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第10题
A.may handleB.can dealC.must conductD.are ordered to

A.may handle

B.can deal

C.must conduct

D.are ordered to

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第11题
The "reward" in the passage means ______.A.an honor given for doing somethingB.money paid

The "reward" in the passage means ______.

A.an honor given for doing something

B.money paid for doing something

C.attention paid to good conduct

D.something given in return for work

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