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The writing system of a language is always a later invention used to record speech; th
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Bronze operate several chemical processing factories across the country, it manufactures 24 hours a day, seven days a week and employees work a standard shift of eight hours and are paid for hours worked at an hourly rate. Factory employees are paid weekly, with approximately 80% being paid by bank transfer and 20% in cash; the different payment methods are due to employee preferences and Bronze has no plans to change these methods. The administration and sales teams are paid monthly by bank transfer.
Factory staff are each issued a sequentially numbered clock card which details their employee number and name. Employees swipe their cards at the beginning and end of the eight-hour shift and this process is not supervised. During the shift employees are entitled to a 30-minute paid break and employees do not need to clock out to access the dining area. Clock card data links into the payroll system, which automatically calculates gross and net pay along with any statutory deductions. The payroll supervisor for each payment run checks on a sample basis some of these calculations to ensure the system is operating effectively.
Bronze has a human resources department which is responsible for setting up new permanent employees and leavers. Appointments of temporary staff are made by factory production supervisors. Occasionally overtime is required of factory staff, usually to fill gaps caused by staff holidays. Overtime reports which detail the amount of overtime worked are sent out quarterly by the payroll department to production supervisors for their review.
To encourage staff to attend work on time for all shifts Bronze pays a discretionary bonus every six months to factory staff; the production supervisors determine the amounts to be paid. This is communicated in writing by the production supervisors to the payroll department and the bonus is input by a clerk into the system.
For employees paid by bank transfer, the payroll manager reviews the list of the payments and agrees to the payroll records prior to authorising the bank payment. If any changes are required, the payroll manager amends the records. For employees paid in cash, the pay packets are prepared in the payroll department and a clerk distributes them to employees; as she knows most of these individuals she does not require proof of identity.
Required:
(a) Identify and explain FIVE internal control STRENGTHS in Bronze Industries Co’s payroll system. (5 marks)
(b) Identify and explain SIX internal control DEFICIENCIES in Bronze Industries Co’s payroll system and provide a RECOMMENDATION to address each of these deficiencies. (12 marks)
(c) Describe substantive ANALYTICAL PROCEDURES you should perform. to confirm Bronze Industries Co’s payroll expense. (3 marks)
Dear professor,
Banks normally receive money from their customers in two distinct forms; on current account, and on deposit account. With a current account, a customer can issue personal cheques. No interest is paid by the bank on this type of account. With a deposit account, however, the customer undertakes (答应) to leave his money in the bank for a minimum specified period of time. Interest is paid on this money.
The bank in turn lends the deposited money to customers who need capital. This activity earns interest for the bank, and this interest is almost always at a higher rate than any interest which the bank pays to its depositors. In this way the bank makes its main profits.
We can say that the primary function of a bank today is to act as an intermediary (中间人) between depositors who wish to make interest on their savings, and borrowers who wish to obtain capital. The bank is a reservoir (水库) of loanable money, with streams of money flowing in and out. For this reason, economists and financiers often talk of money being" liquid" , or of the ' liquidity ' of money. Many small sums which might not otherwise be used as capital are made useful simply because the bank acts as a reservoir.
The system of banking rests upon a basis of trust. Innumerable acts of trust build up the system of which bankers, depositors and borrowers are part. They all agree to behave in certain predictable ways in relation to each other, and in relation to the rapid fluctuations of credit and debit. Consequently, business can be done and cheques can be written without visibly changing hands.
On______, the bank will pay interest.
A．the current account
B．personal cheques
C．the deposit account
D．both the current and deposit account
根据以下材料回答第 51～55 题：
Passage FiveOnline distance learning (网上远程教育) is an instructional system which connects learners with educational resources. Students work on their own at home, at work, or at school and communicate with faculty and other students by means of e-mail, electronic meetings, videoconferencing, chat rooms, instant messaging and other forms of computer-based communication. There are both advantages and disadvantages to online distance learning.
There are many benefits to using online distance learning environments. Online education is available all the time, anywhere and to all people. However, there are weaknesses for some learners. The online learner only has the written text and no other face-to-face hints. This may confuse the learner and cause misunderstanding. While distance learning allows for an openness, it is also difficult because it is done by e-mail messages and writing, and therefore may take more time than face-to-face learning. Sometimes the messages can be overwhelming for many online students.
Universities, colleges and schools use online distance learning environments. These are important for students who may be unable to attend classes for various reasons like illnesses or busy everyday schedules. Some learners just want to further their studies at home. They enjoy the convenience of home learning as they take regular programs or enrichment classes.
Online courses keep learners very occupied at all hours of the day .There are a great many nessages and other online resources to read and respond to . Most learners have regular jobs or attend regular school classes on ground as well . However, the benefits are clear. Online distance learning is becoming very popular. Some online classes have become a profitable business as they replace regular traditional means of learning.
第 51 题 Which of the following is TRUE of the passage about online distance learning？
A．It has more disadvantages than advantages.
B．It is a learning form. based on internet.
C．It is not available for some students.
D．It has only enrichment classes.
(a) Auditors have a responsibility under ISA 265 Communicating Deficiencies in Internal Control to those Charged with Governance and Management, to communicate deficiencies in internal controls. In particular SIGNIFICANT deficiencies in internal controls must be communicated in writing to those charged with governance.
Required:
Explain examples of matters the auditor should consider in determining whether a deficiency in internal controls is significant. (5 marks)
Greystone Co is a retailer of ladies clothing and accessories. It operates in many countries around the world and has expanded steadily from its base in Europe. Its main market is aimed at 15 to 35 year olds and its prices are mid to low range. The company’s year end was 30 September 2010.
In the past the company has bulk ordered its clothing and accessories twice a year. However, if their goods failed to meet the key fashion trends then this resulted in significant inventory write downs. As a result of this the company has recently introduced a just in time ordering system. The fashion buyers make an assessment nine months in advance as to what the key trends are likely to be, these goods are sourced from their suppliers but only limited numbers are initially ordered.
Greystone Co has an internal audit department but at present their only role is to perform. regular inventory counts at the stores.
Ordering process
Each country has a purchasing manager who decides on the initial inventory levels for each store, this is not done in conjunction with store or sales managers. These quantities are communicated to the central buying department at the head office in Europe. An ordering clerk amalgamates all country orders by specified regions of countries, such as Central Europe and North America, and passes them to the purchasing director to review and authorise.
As the goods are sold, it is the store manager’s responsibility to re-order the goods through the purchasing manager; they are prompted weekly to review inventory levels as although the goods are just in time, it can still take up to four weeks for goods to be received in store.
It is not possible to order goods from other branches of stores as all ordering must be undertaken through the purchasing manager. If a customer requests an item of clothing, which is unavailable in a particular store, then the customer is provided with other branch telephone numbers or recommended to try the company website.
Goods received and Invoicing
To speed up the ordering to receipt of goods cycle, the goods are delivered directly from the suppliers to the individual stores. On receipt of goods the quantities received are checked by a sales assistant against the supplier’s delivery note, and then the assistant produces a goods received note (GRN). This is done at quiet times of the day so as to maximise sales. The checked GRNs are sent to head office for matching with purchase invoices.
As purchase invoices are received they are manually matched to GRNs from the stores, this can be a very time consuming process as some suppliers may have delivered to over 500 stores. Once the invoice has been agreed then it is sent to the purchasing director for authorisation. It is at this stage that the invoice is entered onto the purchase ledger.
Required:
(b) As the external auditors of Greystone Co, write a report to management in respect of the purchasing system which:
(i) Identifies and explains FOUR deficiencies in that system;
(ii) Explains the possible implication of each deficiency;
(iii) Provides a recommendation to address each deficiency.
A covering letter is required.
Note: Up to two marks will be awarded within this requirement for presentation. (14 marks)
(c) Describe substantive procedures the auditor should perform. on the year-end trade payables of Greystone Co. (5 marks)
(d) Describe additional assignments that the internal audit department of Greystone Co could be asked to perform. by those charged with governance. (6 marks)
A.spend
B.cost
C.take
D.put
The author’purpose in writing this passage is to__________ ．
A.argue for the interdependence between Americans and foreigners
B.give Americans independence
C.offer advice on the communication across cuItures
D.emphasize differences in the cross-cultural expectations for friendship
We ______ 5 hours writing the plan for our work next month.
A．cost
B．spent
C．took
D．spare
A.write
B.writing
C.wrote
D.to write
The author develops his writing mainly by means of _____.
［A］ reasoning
［B］ examples
［C］ comparisons
［D］ quotations
The best way both for reading and for writing is to________．
A.sit facing the light
B.1et the light shine from your back
C.sit with your right side towards the light
D.have the light come from your left
