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[主观题]

You are a senior manager in the audit department of Raven & Co. You are reviewing two

situations which have arisen in respect of audit clients, which were recently discussed at the monthly audit managers’ meeting:

Grouse Co is a significant audit client which develops software packages. Its managing director, Max Partridge, has contacted one of your firm’s partners regarding a potential business opportunity. The proposal is that Grouse Co and Raven & Co could jointly develop accounting and tax calculation software, and that revenue from sales of the software would be equally split between the two firms. Max thinks that Raven & Co’s audit clients would be a good customer base for the product.

Plover Co is a private hospital which provides elective medical services, such as laser eye surgery to improve eyesight. The audit of its financial statements for the year ended 31 March 2012 is currently taking place. The audit senior overheard one of the surgeons who performs laser surgery saying to his colleague that he is hoping to finish his medical qualification soon, and that he was glad that Plover Co did not check his references before employing him. While completing the subsequent events audit procedures, the audit senior found a letter from a patient’s solicitor claiming compensation from Plover Co in relation to alleged medical negligence resulting in injury to the patient.

Required:

Identify and discuss the ethical, commercial and other professional issues raised, and recommend any actions that should be taken in respect of:

(a) Grouse Co; and (8 marks)

(b) Plover Co. (7 marks)

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更多“You are a senior manager in th…”相关的问题

第1题

During project execution, a line manager informs you that he will not have sufficient reso

urces available next month to support your and two other projects. The best way to handle this problem would be to:

A.Ask the line manager to make the decision.

B.Ask the line manager to work with senior management to prioritize the work.

C.Ask your sponsor to meet with the line manager.

D.Ask the line manager to set up a meeting with you and the other project managers to work out the problem yourselves.

E.Prepare a purchase order to outsource the work.

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第2题

You are managing an internal project where a vice president from the user group is acting

as the sponsor. You have just been informed by your team that the critical path has slipped by three weeks. You should:

A.Immediately inform. the sponsor and ask for advice

B.Do nothing until the slippage occurs

C.See the sponsor after you have evaluated alternatives, recommendations, and performed an impact analysis

D.Look for someone to blame before you see the sponsor

E.Inform. your senior management of the problem and tell them that you will get back to them after you assessed the situation

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第3题

4During project execution, a line manager informs you that he will not have sufficient res

4 During project execution, a line manager informs you that he will not have sufficient resources available next month to support your and two other projects. The best way to handle this problem would be to:

A. Ask the line manager to make the decision.

B. Ask the line manager to work with senior management to prioritize the work.

C. Ask your sponsor to meet with the line manager.

D. Ask the line manager to set up a meeting with you and the other project managers to work out the problem yourselves.

E. Prepare a purchase order to outsource the work

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第4题

5 You are an audit manager in Bartolome, a firm of Chartered Certified Accountants. You ha

ve specific responsibility

for undertaking annual reviews of existing clients and advising whether an engagement can be properly continued.

The following matters have arisen in connection with recent assignments:

(a) Leon Dormido is the senior in charge of the audit of the financial statements of Moreno, a limited liability

company, for the year ending 30 June 2005. Moreno’s Chief Executive Officer, James Bay, has just sent you an

e-mail to advise you that Leon has been short-listed for the position of Finance Director. You were not previously

aware that Leon had applied for the position. (5 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

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

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第5题

（c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it w

(c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it was let for $3,000 a

month. Since 1 January 2007 it has been occupied rent-free by the senior sales executive. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

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

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第6题

Do you think he is （)？

A.the happiest alive man

B.the happiest man alive

C.the alive happiest man

D.the most happiest man alive

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第7题

Woman：Thank you very much for your help． Man：A.Never mindB.Not at allC.I

Woman：Thank you very much for your help． Man：

A.Never mind

B.Not at all

C.It doesn’t matter

D.No thanks

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第8题

"Do you ______ a drink？" asked the man of the woman.A．feel likeB．felt likeC．feel like toD．

"Do you ______ a drink？" asked the man of the woman.

A．feel like

B．felt like

C．feel like to

D．feel liked

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第9题

You have been appointed as deputy Chief Financial Officer to a large multinational pharmac

eutical company with trading interests in 24 countries in sub-Saharan Africa, South America and the Indian sub-continent. Your company also has important trading links with the United States, Malaysia and Singapore. There have been a number of issues arising in the previous six months which have impacted upon the company’s business interests.

(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.

(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,

purchased several call option contracts on your company’s equity.

(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.

(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.

The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World Trade

Organisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.

Required:

Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.

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第10题

（填句补文）marine it's that time of year when you start thinking about taking a vacation

Marine it's that time of year when you start thinking about taking a vacation.Part of the work involves choosing an ideal location while the hard part can be making travel arrangements. （26） While those methods may be your first thoughts, train travel is a wonderful option that sometimes gets overlooked.

In recent years, train travel has increased greatly. A 2010 poll said 62 percent of Americans would probably choose to travel by train. The group responsible for most of the increase in train travel is senior citizens.（27）

The first advantage of traveling by train is not having to worry about driving or the stresses of flying. Today, taking a plane can be quite annoying.（28） In addition, some aren't fond of heights and instead enjoy feeling safe on the ground.

The second advantage of train travel is it allows passengers to enjoy beautiful scenes during the fide. （29） What's more, people can enjoy drinks, food, movies, and games on the train.

（30） It may bring back wonderful memories to those who rode trains with their families as children. Overall, train travel is both comfortable and relaxing. It is a wonderful way of traveling for senior citizens.

A. You don't have to keep your eyes on the road.

B. And they choose trains for a number of reasons.

C. Traveling by train can be t/ring and time-consuming.

D. Finally, railroad travel can be a timeless option for seniors.

E. How are you going to get there perhaps by plane, car, or bus？

F. One needs to check in bags and be subject to various security measures.

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