题目内容
（请给出正确答案）
A.教学目标是帮助孩子拓展知识面，培养多元融合的思维方式，提升动手能力及表达力
B.主要通过自然探索，科学实验，艺术表达等活动来实现教学目标
C.Junior Scholar的课程就是Global Kids升级
D.会从表达能力，动手能力，知识拓展方面帮助孩子提高
答案
D、会从表达能力，动手能力，知识拓展方面帮助孩子提高
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更多“关于Junior Scholar说法正确的是（）”相关的问题
Which of the following is a substantive audit procedure for wages and salaries？
A.Inspect a sample of clock cards for evidence of authorisation by a responsible official
B.Recalculate a sample of payroll deductions such as employment taxes to confirm accuracy
C.Attempt to access and make changes to the payroll master file using the log on for a junior clerk
A.Doctor Faustus
B.Edward II
C.Tamburlaine
A.PubMed
B.Cochrane Library
C.CNKI学术搜索
D.Google Scholar
(a) I know that auditors are required to assess risks of material misstatement by developing an understanding of the business risks of an audit client, but I am not clear on the relationship between business risk and risk of material misstatement. Can you explain the two types of risk, and how identifying business risk relates to risk of material misstatement？ (4 marks)
(b) I worked on the interim audit of Crow Co, a manufacturing company which outsources its payroll function. I know that for Crow Co payroll is material. How does the outsourcing of payroll affect our audit planning？ (4 marks)
(c) Crow Co is tendering for an important contract to supply Hatfield Co. I know that Hatfield Co is also an audit client of our firm, and I have heard that Crow Co’s management has requested our firm to provide advice on the tender it is preparing. What matters should our firm consider in deciding whether to provide advice to Crow Co on the tender？ (5 marks)
(d) I also worked on the audit of Campbell Co, where I heard the managing director, Ting Campbell, discussing a potential new business opportunity with the audit engagement partner. Campbell Co is an events organiser, and is planning to run a programme of nationwide events for accountants, at which speakers will discuss technical updates to financial reporting, tax and audit regulations. Ting proposed that our firm could invest some cash in the business opportunity, supply the speakers, market the events to our audit clients, and that any profit made would be shared between Ryder & Co and Campbell Co. What would be the implications of our firm considering this business opportunity？ (7 marks)
Required:
For each of the issues raised, respond to the audit junior, explaining the ethical and professional matters arising from the audit junior’s comments.
Note: The split of the mark allocation is shown against each of the issues above.
A.quite common
B.very rare
C.something difficult
D.almost impossible
Mom is always there; she had soup ready in the breakfast room by the time that Ann and Jim and I get home. Ann and Jim have never gone in for the cafeteria, either. Our house in only about a ten-minute walk from the school building, so we can make it back in plenty of time.
There's something about eating in the cafeteria--and not leaving the high school from morning until afternoon -- that feels a little like being in prison. By the end of the morning, I've got to get out of the building. And Mom never seems to mind fixing lunch for us; she never suggests that we eat in the cafeteria.
It's really the only time we have to be alone with her. In the morning Dad's there, and by the time I get home after messing around(混时间) after school, he's usually at home from work. So the time that Mom and I talk together is usually at lunch.
I feel sorry for the students who eat in the cafeteria every day. It would drive me mad, I don't know if their moms just don't like to cook for them in the middle of the day, or if they actually like the cafeteria and the cafeteria food.
When the author was in junior high school, ______.
A．he never ate in the cafeteria
B．he ate in the cafeteria sometimes but not often
C．he always went back for lunch
D．he often ate in the cafeteria
About 35% of all high school graduates in America continue their education in an institution of higher learning. The
word college is used to refer to either a college or a university. These institutions offer four-year programs that lead to a Bachelor of Arts (B.A.) or Bachelor Science (B.S.) degree. Some students attend a
junior college (providing only a two-year program) for one to two years before entering a four-year college as a
sophomore (二年级生) or junior (三年级生).
It is generally easier to be accepted at a state university than at a private one. Most private schools require strict
entrance examinations and a high grade point average (GPA), as well as specific college prep classes in high school.
Private schools cost considerably more than state colleges and famous private schools are very expensive. Poorer
students can sometimes attend, however, by earning scholarships. Some college graduates go on to earn advanced
masters or doctoral degrees in grad (graduate) school. Occupations in certain fields such as law or medicine require
such advanced studies.
Since college costs are very high, most students work at part-time jobs. Some have full-time jobs and go to school
part-time. Often some will take five or more years to complete a four-year program because of money / job demands
on their time.
While the college and work demands take up the great part of a student’s time, most still enjoy social activities. Sports,
dances, clubs, movies, and plays are all very popular. However, gathering together for long, philosophical talks at a
favorite meeting place on or near the university is probably the most popular activity.
College education is _______ in America.
A. quite common
B. very rare
C. something difficult
D. almost impossible
Mahmood is a junior employee of Tzo Company (a large, listed company). Tzo is a processor of food labelled as containing only high quality meat. The company enjoys the trust and confidence of its customers because of its reputation for high quality products. One day, when passing through one area of the plant, Mahmood noticed some inferior meat being mixed with the normal product. He felt this must be unauthorised so he informed his supervisor, the factory manager, who told Mahmood that this was in fact a necessary cost reduction measure because company profits had been declining in recent months. Mahmood later found out that all stages of the production process, from purchasing to final quality control, were adapted in order to make the use of the inferior meat possible.
The factory manager told Mahmood that the inferior meat was safe for humans to eat and its use was not illegal. However, he told Mahmood that if knowledge of the use of this meat was made public, it would mean that customers might stop buying the products. Many jobs could be lost, probably including Mahmood’s own. The factory manager ordered Mahmood to say nothing about the inferior meat and to conduct his job as normal. Mahmood later discovered that the main board of Tzo was aware of the use of the inferior meat and supported its use in seeking to reduce costs and maintain profits. In covering up the use of the inferior meat, the factory produced a fraudulent quality control report to show that the product was purely based on high quality meat when the company knew that this was not so.
When Mahmood heard this, he was very angry and considered telling an external source, such as the local newspaper, about what he had seen and about how the company was being dishonest with its customers.
Required:
(a) Explain how Mahmood might act, in each case, if he were to adopt either conventional or post-conventional ethical assumptions according to Kohlberg’s definitions of these terms. Your answer should include an explanation of these two terms. (8 marks)
(b) Construct an ethical case for Mahmood to take this matter directly to an external source such as a newspaper. (8 marks)
(c) Some jurisdictions have a compulsory regulatory requirement for an auditor-reviewed external report on the operation and effectiveness of internal controls (such as s.404 of Sarbanes Oxley).
Required:
Explain how such a requirement may have helped to prevent the undisclosed use of the inferior meat at Tzo Company. (9 marks)
An【69】but important benefit of teaching the course【70】this manner has involved the activities of the teaching【71】who help us mark students' written work. The faculty instructor originally decided to ask the TAs for help【72】this was the only practical way to【73】that all the papers could be evaluated. Now those【74】report enjoying their new status as junior professors, "gaining a very different【75】on college education by being on" the other side of the desk, "learning a great deal about the subject matter, and improving their own writing as a direct result of grading other students" paper.
(56)
A．made
B．taken
C．selected
D．offered
