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更多“You may be aware that some Ind…”相关的问题
Jamie: I am taking my final examination tomorrow.
Lily: Oh, really？ __________
Jamie: Thank you for your good wish!
A. Congratulations!
B. Good luck!
C. You made it.
D. May I help you？
Everybody may have seen the film "Death on the Nile (尼罗河) ," but nobody can imagine that the writer of the story, Agatha Christie, saved a baby in a most unusual way.
In June 1977, a baby girl became seriously ill in Deleville. Doctors there were unable to find out the cause of her illness, so she was sent to a famous hospital in London, where there were many excellent doctors. The baby was so seriously iii that a team of doctors hurried to examine her without any delay. The doctors, too, were puzzled by the baby's illness, and they also became discouraged. Just then a nurse asked to speak to them.
"I think the baby is suffering from thallium (铊) poisoning," said the nurse~ "A few days ago, I read a story 'A Pale Horse' written by Agatha Christie. Someone uses thallium poison, and all the symptoms (症状) are written in the book. They are exactly the same as the baby's."
"You're very good at observing things, "said a doctor, "and you may be right. We'll carry out some tests and find out whether the cause is thallium poisoning or not."
The tests proved that the baby had indeed been poisoned by thallium. Once they knew that cause, the doctors were able to give her correct treatment. The baby soon got well and was sent back to Deleville. A week later it was reported that the poison might have come from an insecticide (杀虫剂) used in Deleville.
The baby was sent to a hospital in London because ______.
A．her parents were living in London then
B．the hospitals in Deleville were full at that time
C．she was the daughter of a famous doctor in London
D．doctors in Deleville were not sure about the cause of her illness
I shall give you the book__________you return it no later than tomorrow．
A.on condition that
B.in condition that
C.with condition that
D.in any condition
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.
for undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.
The following matters have arisen in connection with recent assignments:
(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liability
company, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you an
e-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previously
aware that Leon had applied for the position. (5 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
The following scenario relates to questions 6–10
You are an audit manager at Blenkin & Co and are approaching the end of the audit of Sampson Co, which is a large listed retailer. The draft financial statements currently show a profit before tax of $6·5m and revenue of $66m for the financial year ended 30 June 20X6. You have been informed that the finance director left Sampson Co on 31 May 20X6.
As part of the subsequent events audit procedures, you reviewed post year-end board meeting minutes and discovered that a legal case for unfair dismissal has been brought against Sampson Co by the finance director. During a discussion with the Human Resources (HR) director of Sampson Co, you established that the company received notice of the proposed legal claim on 10 July 20X6.
The HR director told you that Sampson Co’s lawyers believe that the finance director’s claim is likely to be successful, but estimate that $150,000 is the maximum amount of compensation which would be paid. However, management does not intend to make any adjustments or disclosures in the financial statements.
Blenkin & Co has a responsibility to perform. procedures to obtain sufficient, appropriate evidence that subsequent events are appropriately reflected in the financial statements of Sampson Co.
Subsequent events procedures should be performed between the date of the financial statements and WHICH DATE？
A.The date the subsequent events review is performed
B.The date of approval of the financial statements
C.The date of the auditor’s report
D.The date the financial statements are issued
If, after the financial statements have been issued, Blenkin & Co becomes aware of a fact which may have caused its report to be amended, the firm should consider several possible actions.
Which of the following are appropriate actions for Blenkin & Co to take？
(1) Discuss the matter with management and, where appropriate, those charged with governance
(2) Obtain a written representation from management
(3) Consider whether the firm should resign from the engagement
(4) Enquire how management intends to address the matter in the financial statements where appropriate
A.1 and 2
B.1 and 4
C.2 and 3
D.3 and 4
Which of the following audit procedures should be performed to form. a conclusion as to whether the financial statements require amendment in relation to the unfair dismissal claim？
(1) Inspect relevant correspondence with Sampson Co’s lawyers
(2) Write to the finance director to confirm the claim and level of damages
(3) Review the post year-end cash book for evidence of payments to the finance director
(4) Request that management confirm their views in a written representation
A.1, 2 and 3
B.1, 2 and 4
C.1, 3 and 4
D.2, 3 and 4
You are drafting the auditor’s report for Sampson Co and the audit engagement partner has reminded you that the report will need to reflect the requirements of ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report.
According to ISA 701, which of the following should be included in the ‘Key Audit Matters’ paragraph in the auditor’s report？
A.Matters which required significant auditor attention
B.Matters which result in a modification to the audit opinion
C.All matters which were communicated to those charged with governance
D.All matters which are considered to be material to the financial statements
Which of the following audit opinions will be issued if the unfair dismissal case is NOT adjusted for or disclosed within the financial statements？
A.A qualified audit opinion as the financial statements are materially misstated
B.A qualified audit opinion as the auditor is unable to obtain sufficient appropriate evidence
C.An unmodified opinion with an emphasis of matter paragraph
D.An unmodified audit opinion
请帮忙给出每个问题的正确答案和分析，谢谢！
You may go earlier if you really have to, but I'd rather you ______ for me.
A．wait
B．waited
C．to wait
D．waiting
“我能为您效劳吗？”的汉译英是()。
A、Can you help me？
B、May I helped you？
C、May I help you？
D、May I helps you？
Mum：__________．
A.Yes，you may
B.N0，you can’t
C.Thank you，you’re so helpful
D.Thanks all the same
