题目内容
（请给出正确答案）
She has been working in this factory ______.
A．in 1980
B．after 1980
C．since 1980
D．until 1980
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更多“She has been working in this f…”相关的问题
re they found her had been her home for many years. Her parents were unknown. They left her long ago. At the orphanage, the girl, like all the children there, was taught to read and write. While she was studying at the orphanage，she learned something else-to be independent. At twenty-one，she left the orphanage and began work as a secretary. And then, in 1975, while she was still working as an ordinary secretary, something special
happened. She entered the Miss Hong Kong competition and won it. This was the turning point in her life. Now her name, Mary Cheung, was known to everybody.
Mary entered the competition because she wanted to show that orphanage girls could be something. Winning the competition gave her the chance to start a new life. This led her first into television and then into business as a manager. When she was working as a manager, she had trouble with her reports. "My English just wasn't good enough." she says. Luckily, she had a boyfriend (who later became her husband) to help her. Mary studied management at Hong Kong Polytechnic and graduated in 1980. She started her own business in 1985. But she did not stop developing herself. She then studied at the University of Hong Kong. Since 1987，she had spent a lot of time on photography. She has held several exhibitions of her work in many places-China, New Zealand and Paris. She still found time, however, to work on TV, write for newspapers and bring up her family.
The girl from the street has come a long way, but her journey is not finished yet.()
1. Before Mary Cheung was brought to the orphanage, she had lived in the streets for many years. ()
2. The sentence "orphanage girls could be something" means that orphanage girls could be popular and successful. ()
3. Her life changed in 1985. ()
4. This passage is probably taken from a novel. ()
5. Mary's boyfriend was good at English. ()
Jane said she would rather __________when she was working on the project.
A． not to be disturbed
B． not being disturbed
C． not be disturbed
D． not been disturbed
Actually, soaps are more than a college favorite; they are a youth favorite. When school is out, high school students are in front of their TV sets. One young working woman admitted that she turned down a higher paying job rather than give up her favorite serials. During the 1960s, it was uncommon for young people to watch soap operas. The mood of the sixties was rather different from now. It was a time of seriousness, and talk was about social issues of great importance.
Now, seriousness has been replaced by fun. Young people wanted to be happy. It may seem strange that they may turn to soap opera, which is known for showing trouble in people's lives, but soap opera is enjoyment. Young people can identify with the soap opera character, who like the college-age viewer, is looking for happy love, and probably not finding it. And soap opera gives young people a chance to feel close to people without having to bear any responsibility for their problems.
What is soap opera？
A．Plays based on science fiction stories.
B．Plays based on non-fiction stories.
C．The daytime serial dramas on TV.
D．Popular documentary films on TV.
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
A.has stillworked
B.stillworks
C.is stillworking
D.stilworked
A.was lying
B.had lain
C.has been lying
D.must have lain
which were recently discussed at the monthly audit managers’ meeting:
(1) Nate & Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take the
appointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated by
Marcellus Fisher, with its main trade being the retailing of wooden storage boxes.
(2) Nate & Co provides the audit service to CF Co, a national financial services organisation. Due to a number of
errors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal audit
team, the directors of CF Co have requested that your firm carry out a review of the financial information
technology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,
one of the juniors on the audit team, who is a recent information technology graduate, spent three hours
providing advice to the internal audit team about how to improve the system. As far as you know, this advice has
not been used by the internal audit team.
(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate & Co for five years. Two
audit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the new
production manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly as
possible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of the
production line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end of
the inventory count. The inventory count and audit procedures were completed within two hours (the previous
year’s procedures lasted a full day), and the juniors then spent four hours at the office party.
Required:
(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be considered
before, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)
A、when
B、since
C、before
