Guest: ______.Clerk: Certainly. Do you have a reservation?Guest: Yes. The name is Morales.
A.Oh, sorry. Forget it
B.How regretful! I give it up
C.All right. it does
D.All right. That'll do
Clerk: Would you sign the register please, Sir?
Mr. Woods: Sure. _________ , does my room have a private bath?
Clerk: Certainly. Every room in this hotel has a private bath.
A.1 want to
B.I had to
C.I"d like to
D.I"m going to
阅读下短文,回答 51~55 题:
根据中文提示,将对话中缺少的内容写在线上。这些句子必须符合英语表达习惯。打句
号的地方,用陈述句;打问号的地方,用疑问句。
提示:Mr.Harris是位国际商用机器公司推销员(salesman),他去银行办理储蓄户头。办
事员要他填几张表,询问他的姓名、地址、邮编、电话以及职业等,他都一一作了回答。
Clerk:__________51__________?,sir?
Harris:Yes,I'd like to open a savings account.
Clerk:Certainly,sir.We’11 have to fill out some forms.__________52__________?
Harris:It’s Harris,John Harris.
Clerk:How do you spell your last name,Mr.Harris?Harris:It’S H—A—R—R—I—S.
Clerk:And__________53__________ ?
Harris:2418 Greystone Road.
Clerk:Is that in Chicago?
Harris:Yes,that’S right.
Clerk:And your zip code?
Harris:60602.
Clerk:__________54__________,Mr.Harris?
Harris:364—9758.
Clerk:364—9758.And your job?
Harrfs:__________55__________·
Clerk:I see.What’s the name of your employer?
Harris:1 work for IBM.
Clerk:Fine.Just a minute,please.
第 51 题 请回答第51空:
Clerk:All fight,Sir.It‘s your turn.Sorry to have kept you waiting. Customer:__________.
A.It’S so nice of you
B.That’s OK
C.N0,thanks
D.Certainly
A.diversity
B.kind
C.range
D.variety
A.Wait for a minutel
B.Don’t worry
C.Hurry up
D.Just a moment
Tourist:I‘m checking out this mornin9.Could I have my bill?Clerk:Sure,__________?
A.may I have your name and’room llumber,please
B.what’S your name and room number
C.let me know your name and room number
D.give me your name and room number.
(a) ISA 300 Planning an Audit of Financial Statements provides guidance to auditors. Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Adequate planning benefits the audit of financial statements in several ways.
Required:
Explain the importance of audit planning. (5 marks)
(b) You are the audit senior in charge of the audit of Swandive Co (Swandive), and have been informed by your audit manager that during the year a fraud occurred at the client. A payroll clerk set up fictitious employees and the wages were paid into the clerk’s own bank account. This clerk has subsequently left the company, but the audit manager is concerned that additional frauds have taken place in the wages department.
Required:
Describe procedures which should be undertaken during the audit of wages as a result of the manager’s assessment of the increased risk of fraud. (5 marks)