Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.
Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.
Required:
(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)
(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)
(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.
Required:
Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)
Why does the man need to talk to the woman about the class?
A.He doesn"t understand the lecture.
B.He wants to borrow her notes next week.
C.He needs help with a makeup exam.
D.He was sick and unable to attend the class.
But it is not【24】He should put his heart and soul completely【25】his work, and not waste his spare time. "Work while you work and play while you play." is as good a【26】for young people as for old.
There is【27】help to diligence than the habit of early rising, and this, just like【28】good habits, is most easily formed in【29】. There is an English proverb "Lost time never retums." This【30】everybody must be diligent, and must make good use of his【31】. One must study hard when one is young,【32】one may make【33】progress, succeed in life and become useful to one's country and people.
I have never heard【34】are diligent will become beggars, but I know that lazy fellows will become beggars. Therefore, I should say that diligence is the mother of【35】
(46)
A.of much use
B.of no use
C.quite useful
D.a little useful
First aid(急救) is the care given to the injured or sick person as soon as possible after an accident or illness. It is this immediate care and attention before the arrival of the ambulance(救护车) that sometimes means the difference between life and death, or a full or partial recovery.
First aid has limitations, as not everybody is a doctor or expert, but it is a key element of the total medical system.
The principle to be adopted in first aid is immediate action. By-standers(旁观者) or relatives not knowing what to do, or being too fearful to try, have unwisely contributed or unnecessary deaths and worth injuries.
It is important that any action taken by the first aid provider is started as quickly as possible. Quick action is necessary to save life and parts of the body. One who is not breathing effectively, or is bleeding(流血) heavily, requires immediate help. If quick effective first aid is provided, then they have a much better chance of a good recovery.
But it should be remembered that any action taken is to be most careful, and fright(恐慌) by the first aid provider and by standers will not be good to the whole thing. Try to remain calm and think your action through. A calm and controlled first aider will give everyone confidence that the event is being handled efficiently and effectively.
The writer seems to suggest that if you don't know much about first aid, you should ______.
A.call for help from professionals
B.still try to help
C.stand by and not try to help
D.learn it from a doctor
The artist Andy Warhol famously said that he thought everybody would be famous for fifteen minutes, and with the increasing power of the internet, that’s 11 true today than ever. Anybody with an internet connection and a computer can now become a celebrity.
A celebrity is somebody who is only, or perhaps mostly famous through their presence 12 the internet, an internet personality who crosses over to the mainstream. A web celebrity. A celebrity.
As people rely on the internet more and more 13 their entertainment needs, it is becoming increasingly attractive 14 a platform. for new writing, music, film, and art. The writer Stephen King has published books only on the internet and some musicians get a recording contract through the popularity they build 15 on the web.
Recently an American newspaper, the Seattle PI [Post-Intelligencer] decided to _16 its paper copy and only publish online. As its audience grows, the internet is becoming more powerful in making people famous, and some videos which are 17_ on the internet become incredibly 18 , being seen by millions of people in a short space of time. This is 19 where a video of someone dancing and pretending to sing a famous song can get them 20 on TV shows and magazines. It’s an age of celebrity!
11. A. more B. less C. much D. little
12. A. in B. on C. at D. to
13. A. as B. like C. of D. for
14. A. like B. in C.as D. to
15. A. down B. on C. up D. into
16. A. adopt B. adept C. discard D. abandon
17. A. posted B. advertised C. communicated D. comprehend
18. A. popular B. perilous C. fabulous D. fantastic
19. A. a time B. a period C. an age D. a stage
20. A. a presence B. an appearance C. an outlook D. an expression
Many other lawyers represent only clients who can pay high fees. (76) All lawyers have had expensive and highly specialized training , and they work long, difficult hours for the money they earn. But what happens to people who need legal help and cannot afford to pay these lawyers' fees?
Public interest lawyers fill this need. Lisa, like other public interest lawyers, earns a salary much below what some lawyers can earn. Because she is willing to take less money, her clients need the help, even if they can pay nothing at all.
Some clients need legal help because stores have cheated them with faulty merchandise. Others are in unsafe apartments, or are threatened with eviction (驱逐,赶出) and have no place to go to. Their cases are called "civil" cases. Still others are accused of criminal acts, and seeking those public interest lawyers who handle "criminal" cases. (77) These are just a few of the many situations in which men and women who are public interest lawyers serve to extend justice throughout our society.
A person who needs and uses legal help is called a______.
A.lawyer
B.client
C.tenant
D.case worker
Social workers help these people in different ways.One way is to find resources for people.They find out what kinds of help people need.Then, they set up programs to meet the needs of the individual12.They may focus on child abuse, poverty, violence, and other problems.For someone with family difficulties, social workers may find a parenting class or a support group.For a homeless person, they may find a place for them to live and a career training program.For a student, they may find a mentor or a learning disability expert.
Many social workers give counseling.They talk to people about their lives and help them understand and solve their problems and to make plans.
Most social workers spend the day in an office.Some travel to the people they help.Sometimes, they meet with people in the evening or on weekends.Social workers can be very busy when they are helping many people at once.
1.According to the text, what is not social workers'job?
A.to help people with family problems
B.to make people's lives better
C.to do the housework for people
2.For someone with family problems, social workers will()
A.find them a place to live
B.find them a career training program
C.find them a parenting class
3.Social workers build()to provide the help for people in need.
A.problems B.days C.resources
4.Which of the following sentence is not true?
A.Social workers give some advice to people.
B.Most social workers think of their job as boring.
C.Social workers may help many people at a time.
5.The main point of this passage is about.
A.How busy social workers are
B.How social workers do their job
C.How tired social workers are"
There is a special psychology of bargain hunting. To save money, of course, most people look for sales, low prices and discounts. Compulsive bargain hunters, however, often buy things they don't need just because they are cheap. They want to believe that they are helping their budgets, but they are really playing an exciting game: when they can buy something for less than other people, they feel that they are winning. Most people, experts claim, have two reasons for their behavior. a good reason for things that they do and the real reason.
It is not only scientists, of course, who understand the psychology of spending habits, but also business people. Stores, companies, and advertisers use psychology to increase business: they consider people's needs for love, power, or influence, their basic value, their beliefs and opinions, and so on in their advertising and sales methods.
Psychologists can often use a method called "behavior. therapy" to help individuals solve their personality problems. In the same way, they can help people who feel that they have problems with money.
According to the psychologists, a compulsive spender is one who spends large amounts of money ______.
A.and takes great pleasure from what he or she buys
B.in order to satisfy his or her basic needs in life
C.just to meet his or her strong psychological need
D.entirely with an irrational eagerness
B.bosses have good character
C.bosses determine your career future
D.bosses must have similar personality
In the second paragraph, “rise up the career ladder” (Line 2) means ________.A.going to work abroad
B.changing jobs frequently
C.being promoted in position
D.pursuing an advanced degree
In order to achieve his objectives, your boss expects that you will ________.A.do your best in your work
B.show your management skills
C.get along with your colleagues
D.write reports to upper management
The most important factor for establishing a good working relationship with the boss is ________.A.high expectations
B.quick feedback
C.frequent criticism
D.effective communication
The best title for the passage might be ________.A.How to Take Care Of Your Boss.
B.How to Get Along with Your Boss
C.How to Accept Your Boss’s Criticism
D.How to Accomplish Your Boss’s Objective
请帮忙给出每个问题的正确答案和分析,谢谢!