with whom
with who
whom
who
第1题:
The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form
to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the
previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use
of liability disclaimer paragraphs.
Required:
(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.
(3 marks)
第2题:
-But then we'll have to accept a Board of Directors chosen by our stockholders. Wouldn't that limit us in many ways? -Certainly. But if you consider the massive capital investment that we'll receive, you'll understand that this could take our company ------ .
:A from being a big firm to being one of the medium-tier players ;
B from being a medium-tier firm to being one of the big players ;
C from being a medium-tier firm to being one of the small players
第3题:
A.Replying to
B.Replying for
C.Replied to
D.Replied for
第4题:
We are of course() that the period for completion of your project has already been exceeded .
A. know
B. to know
C. aware
D. sure
第5题:
-Can you tell us why you think this makes good business sense to you? -We've been doing quite well on our own and we could probably survive like this for quite a few more years to come, but if we really want to take it to the next level, ____________.
:A the board of directors needn't take the present economic situation into consideration ;
B it's not necessary for us to develop the company any more ;
C we are going to have to consider finding more investors
第6题:
Dear Sirs,
The order mentioned above was delivered to our warehouse 2 days after it arrived in Chicago 8th Jan. and we regret that we have to complain about the conditions in which we received it.
In our order we stipulated that we required four dozen of your men's suits pattern CS/7, and in your invoice, No. CP/78, you charged us for this quantity, but it is clear that you have packed only three dozen in Case 3, 【B1】______ . We would therefore appreciate an explanation and your prompt action to send us the missing dozen suits.
Very much more serious is the condition of the ladies' trousers suits that you packed in Case 2. Of the six dozen that this case contains, 【B2】______ . It is quite clear that this is solely due to the totally inadequate way in which they had been packed for you had not lined the case with any waterproof paper. 【B3】______
【B4】______ , whereas in our order we had stated that we required your pattern CS/9 which is stated in your catalogue as being made up from heavy-weight material. There is no market here for tropical suits, and so we must emphasize 【B5】______ .
We must stress that the mistakes that you have made in this first order we have placed with you have caused considerable problems for us. We had hoped to include your products in the Spring Sale that is due to open at the end of February, but as it is, it is now clear that we shall not be able to do so. We wish to stress, therefore, that unless you take immediate action to correct the mistakes that you have made, 【B6】______ .
We now expect your prompt reply.
Yours,
Faithfully
A. please correct all the mistakes as soon as possible
B. that we expect you to replace these suits that have been wrongly delivered with those we ordered without delay
C. we shall certainly not consider further orders with you and shall report your company to the American Trade Promotion Office in New York
D. and we think the price is a little bit too high
E. forty have become very sodden in transit and most of these show signs of rotting
F. we are also surprised that you appear to have sent us three dozen lightweight gentlemen's suits in Case 1
G. we therefore expect your prompt action to remedy this situation
H. and there is no sign of the missing dozen in either Case 1 or 2
【B1】______
第7题:
A and I think it definitely has a bright future ;
B but it may be time to consider some major changes ;
C but the company faces tough competition
第8题:
5 You are an audit manager in Fox & Steeple, a firm of Chartered Certified Accountants, responsible for allocating staff
to the following three audits of financial statements for the year ending 31 December 2006:
(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The
company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting
exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not
be an interim audit.
(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with
corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management
expects a thorough examination of the company’s computerised systems, and are also seeking assurance that
the annual report will not attract adverse criticism.
(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray
provides communication services and software solutions. Your firm provides Gray with technical advice on
financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on
potential acquisitions.
Required:
For these assignments, compare and contrast:
(i) the threats to independence;
(ii) the other professional and practical matters that arise; and
(iii) the implications for allocating staff.
(15 marks)
第9题:
听力原文:If you lose this credit card, you have to notify us as soon as possible, so that we can put a stop on your lost card.
(3)
A.We are the credit card holders.
B.We are the bank who can encash the card.
C.We are the credit card company.
D.We stopped your card losing.
第10题:
听力原文:Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.
(9)
A.The company is a sun-rising firm so it is worthwhile to extend the loan.
B.The company has some accounting problems, some improvement is needed.
C.The company is short of funds because it is sun-rising.
D.The company has some accounting problems because it is sun-rising.