问答题Practice 3　　● Look at the leaflet below. It shows a list of talks organized by a marketing association for its member.　　● For questions 6-10, decide which event (A-H) is the most suitable for each person.　　● For each question, mark one letter (A-H) on

题目

问答题

Practice 3　　● Look at the leaflet below. It shows a list of talks organized by a marketing association for its member.　　● For questions 6-10, decide which event (A-H) is the most suitable for each person.　　● For each question, mark one letter (A-H) on your Answer Sheet.　　● Do not use any letter more than once.　　BA Marketing Association　　Events for March　　A　Business to business marketing: secrets of successful networking　　B　Improving e-marketing performance　　C　Using market researchers—why and how　　D　IT in presentations—what’s available and how to use it　　E　Advertising, PR or Marketing— which is king　　F　Making the appearance of products more attractive　　G　Well trained staff—an important marketing tool　　H　Tripton Motors, marketing success story　　6. Eddie Smith’s director wants him to attend a talk on the benefits of updating employees’ marketing skills.　　7. The product manager of Smiths Engineering wants to know about the effectiveness of computer graphics when giving talks to major clients.　　8. Rachel Green’s company advertises mainly through magazines. But she needs to make more effective use of the company’s website.　　9. An advertising trainee has read a research report on the importance of design and packaging and would like more information.　　10. Computer services provider McDonald wants to find out about ways of making useful contacts in other companies.

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第1题：

(ii) If a partner, who is an actuary, provides valuation services to an audit client, can we continue with the audit?

(3 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案：
(ii) Actuarial services to an audit client
IFAC’s ‘Code of Ethics for Professional Accountants’ does not deal specifically with actuarial valuation services but with
valuation services in general.
A valuation comprises:
■ making assumptions about the future;
■ applying certain methodologies and techniques;
■ computing a value (or range of values) for an asset, a liability or for a business as a whole.
A self-review threat may be created when a firm or network firm2 performs a valuation for a financial statement audit
client that is to be incorporated into the client’s financial statements.
As an actuarial valuation service is likely to involve the valuation of matters material to the financial statements (e.g. the
present value of obligations) and the valuation involves a significant degree of subjectivity (e.g. length of service), the
self-review threat created cannot be reduced to an acceptable level of the application of any safeguard. Accordingly:
■ such valuation services should not be provided; or
■ the firm should withdraw from the financial statement audit engagement.
If the net liability was not material to the financial statements the self-review threat may be reduced to an acceptable
level by the application of safeguards such as:
■ involving an additional professional accountant who was not a member of the audit team to review the work done
by the actuary;
■ confirming with the audit client their understanding of the underlying assumptions of the valuation and the
methodology to be used and obtaining approval for their use;
■ obtaining the audit client‘s acknowledgement of responsibility for the results of the work performed by the firm; and
■ making arrangements so that the partner providing the actuarial services does not participate in the audit
engagement.

第2题：

When a teacher wants to test students'__________ listening skills, grammar, vocabulary and pronunciation, which of the following test format is the most suitable one?

A．True or false questions.
B．Completion.
C．Dictation.
D．Translation.

答案：C

解析：

考查测试的形式。A项为“判断正误题”，8项为“完形填空”，C项为“听写题”，D项为“翻译题”。听写题可以考查学生的听力能力、语法、词汇、语音、书写等多项内容。

第3题：

Section A

Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and the questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked A, B, C and D, and decide which is the best answer.

听力原文：M: Let me clean your windshield and check your water and you will be all set. They look so dirty and it's dangerous for you to drive the car.

W: Oh, thank you. How much of them?

Q: Where does this conversation take place?

(12)

A．At a hamburger shop.

B．At a parking lot.

C．At a laundry.

D．At a gas station.

正确答案：D
解析：场景推断题。对话中男士说清理一下挡风玻璃和检查一下水箱就一切妥当了，对话中关键词windshield和water表明这段对话可能发生在加油站。故答案为D。

第4题：

问答题

George took a test of a certain number of questions, each question having the same value. He answered 10 questions incorrectly. This resulted in an accuracy score of 60%. How many questions were in the test?

正确答案： 25

解析：
这是一道计算题，George的正确率是60%，错误率就是40%，我们用10除以40%，就可以得到总题数。

第5题：

问答题

Change just one letter in each word to find a familiar phrase.　　MALE FOOD

正确答案： make good

解析：
make good表示支付，偿还。

第6题：

To reduce their design complexity, most networks are organized as a stack of(72), each one built upon the one below it.

A．blocks

B．modules

C．pieces

D．layers

正确答案：D
解析：参考译文：为了减少其设计的复杂性，大多数网络都组织成一个堆叠的层次结构，其中每一层都基于下一层而设计。

第7题：

Which statements concerning the event model of the AWT are true？（）

A、At most one listener of each type can be registered with a component.
B、Mouse motion listeners can be registered on a List instance.
C、There exists a class named ContainerEvent in package java.awt.event.
D、There exists a class named MouseMotionEvent in package java.awt.event.
E、There exists a class named ActionAdapter in package java.awt.event.

正确答案:B,C

第8题：

In each of the following groups of words, there are four underlined letters or letter combinations marked A, B, C and D. Compare the underlined parts and identify the one that is different from the others in pronunciation. Mark your answer by blackening the corresponding letter on the Answer Sheet.

3. A structure B mixture C gesture D mature

正确答案：D

第9题：

问答题

You are looking for one word in this paragraph. The word appears only once, its first letter is the eighth letter which appears after a certain vowel and the same vowel is the fifth letter before its last letter.

正确答案： paragraph

解析：
paragraph这个单词在本段中只出现过一次，它的第一个字母和第八个字母都是P，字母P前是元音A，且A也是最后一个字母H前面第五个字母。

第10题：

问答题

Change one letter in each of the following words to produce a well-known phrase:　　CAKE CARD

正确答案： TAKE CARE

解析：
题目要求替换已知词组中每一个单词的一个字母，使之形成另一个众所周知的词组。CAKE CARD“蛋糕店卡”可改写为TAKE CARE“当心”。

问答题Practice 3　　● Look at the leaflet below. It shows a list of talks organized by a marketing association for its member.　　● For questions 6-10, decide which event (A-H) is the most suitable for each person.　　● For each question, mark one letter (A-H) on

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问答题Practice 3 ● Look at the leaflet below. It shows a list of talks organized by a marketing association for its member. ● For questions 6-10, decide which event (A-H) is the most suitable for each person. ● For each question, mark one letter (A-H) on

题目

相似问题和答案

更多相关问题

相关内容

问答题Practice 3　　● Look at the leaflet below. It shows a list of talks organized by a marketing association for its member.　　● For questions 6-10, decide which event (A-H) is the most suitable for each person.　　● For each question, mark one letter (A-H) on