His remarks could not have been more remote ___ what we were talking about.( )?
A.in
B.from
C.against
D.to
A.in
B.from
C.against
D.to
Professors should be【66】from reading lecture notes. " It makes their【67】monotonous
If they are going to read, why not【68】out copies of the lecture? Then we【69】need to go to class. Professors should【70】repeating lectures material that is in the textbook.【71】we've read the material, we want to【72】it or hear it elaborated on,【73】repeated. "A lot of students hate to buy a【74】text that the professor has written【75】to have his lectures repeat it.
(56)
A.involving
B.counting
C.covering
D.figuring
His remarks left me ______ about his real purpose.
A.wondered
B.wonder
C.to wonder
D.wondering
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)
We don't understand how the manager could try to escape his ______.
A.tasks
B.responsibility
C.duty
D.work
Although Mike worked ______ , he could ______ support his family.
A.hard, hard
B.hard, hardly
C.hardly, hard
D.hardly, hardly
His ______ of the aeroplane was correct in every detail and could really fly.
A.shape
B.pattern
C.design
D.model
Jack told his daughter that she could have she wanted for Christmas.
A. which B. whatever C. that D. whenever
(b) Assess the extent to which social responsibility issues could and should affect his decision to move into the
new product area. (8 marks)
A.infinitely
B.infinite
C.infinitive
D.inhibitive
A.simplified
B.method
C.gift
D.cover
John wasso sleepy that he could hardly keep his eyes ____.
A.opening
B.be opened
C.to open
D.open