题目内容
（请给出正确答案）
[单选题]
"Our business is in the black" means（）.
A.doing well
B.losing customers
C.hopeless
D.making new progress
查看答案
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
如果结果不匹配，请 联系老师 获取答案
题目内容
（请给出正确答案）
A.doing well
B.losing customers
C.hopeless
D.making new progress
如果结果不匹配，请 联系老师 获取答案
更多“"Our business is in the black"…”相关的问题
To postpone______ the debt will ruin our business reputation.
A．paying
B．pay
C．to pay
D．paid
A.fall
B.falls
C.fell
D.falling
e been in () since 1923 and can boast having vast and wide experience in all lines we handle. Our Bankers are Bank of China, and the Hong Kong and Shanghai Banking Corporation of Hong Kong, from whom you will be able to () all the information you may require in regard to our business integrity and financial ().We shall be () if you let us know your trade terms, etc. and forward samples and other helpful literature with a view to getting into business in near future. We hope this letter will be a forerunner to many years of profitable business to both parties and look forward to the () of hearing from you.
(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.Because
B.In view to
C.So that
D.In view of
First of all, I would like to () welcome you to our company.
Our company is one of the leading companies in the electric car industry. I am sure you will be proud of being a member of our company. It is always () to keep the business going.We need to () for ourselves all the time. As you are fresh, energetic and equipped with new knowledge and new ideas, soon you will realize that you’ve () to join us.
Work hard, not only for our company but also for yourself. That’s the only way for you and our company to ().
Again I would like to welcome you and from today on, let’s work together and succeed together.
A. set new goals
B. keep growing
C. take this opportunity to
D. made the right decision
E. my great honor
M: In that case, I advise you to create a documentary credit. It will reduce the possible risk of export.
Q: Which means of settlement is the safest from the exporter's viewpoint？
(19)
A．Documentary credit.
B．Documentary collection.
C．Payment in advance.
D．Open account.
(排序题)A. We look forward to hearing from you soon.
B. Since we might be interested in doing business with your company, we would like to have some information of your company and your products.
C. We are a company that imports shoes for sale to France clients and we
have enclosed our company’s brochure for your reference.
D. We would therefore appreciate if you could give us a catalogue and price list regarding your products.
E. Your company’s name comes to our attention through an article in the May issue of Business Magazine and we understand that you manufacture shoes of various sizes.
Fortunately, there's a (22) Soundview Executive Book Summaries.It really(23) In fact, it's(24) to work.It is ingenious and essential.Every month, you (25)two or three quick reading, time saving(26) of the best new business books.Each contains all the key points in the (27) book.The big difference ,instead of 200 to 500 pages ,the summary is only & pages.Instead of (28)five ,ten or more hours to read ,it takes just 15 minutes.
Of the thousands of business books(29)annually, only a(30)are really worth reading.To save your time, our Editorial Board goes over them all eliminating 90%.our standards are high, and the criteria rigorous .
21.A.see
B.know
C.ask
D.answer
22.A.answer
B.solution
C.question
D.problem
23.A.works
B.costs
C.sells
D.buys
24.A.guarded
B.granted
C.guided
D.guaranteed
25.A.pay
B.send
C.receive
D.buy
26.A.titles
B.summaries
C.names
D.prices
27.A.original
B.first
C.same
D.another
28.A.spending
B.costing
C.taking
D.sitting
29.A.publicized
B.polished
C.published
D.popularized
30.A.dozen
B.little
C.handful
D.couple
M: Well, you may come to get it back at any time. Our business hours are from 9:00 to 12:00 in the morning or 1:30 to 4:00 in the afternoon.
Q: What are the business hours of the bank？
(17)
A．From 9:00 a.m. to 6:00 p.m.
B．From 9:00 a.m. to 4:00 p.m.
C．From 9:00 a.m. to 12:00 a.m. or 1:30 to 4:00 p.m.
D．From 9:00 a.m. to 11:30 a.m. or 1:00 to4:30 p.m.
‘I was alerted yesterday to a fraud being conducted by members of our sales team. It appears that several sales representatives have been claiming reimbursement for fictitious travel and client entertaining expenses and inflating actual expenses incurred. Specifically, it has been alleged that the sales representatives have claimed on expenses for items such as gifts for clients and office supplies which were never actually purchased, claimed for business-class airline tickets but in reality had purchased economy tickets, claimed for non-existent business mileage and used the company credit card to purchase items for personal use.
I am very worried about the scale of this fraud, as travel and client entertainment is one of our biggest expenses. All of the alleged fraudsters have been suspended pending an investigation, which I would like your firm to conduct. We will prosecute these employees to attempt to recoup our losses if evidence shows that a fraud has indeed occurred, so your firm would need to provide an expert witness in the event of a court case. Can we meet tomorrow to discuss this potential assignment？’
Chestnut Co has a small internal audit department and in previous years the evidence obtained by Cedar & Co as part of the external audit has indicated that the control environment of the company is generally good. The audit opinion on the financial statements for the year ended 31 March 2011 was unmodified.
Required:
(a) Assess the ethical and professional issues raised by the request for your firm to investigate the alleged fraudulent activity. (6 marks)
(b) Explain the matters that should be discussed in the meeting with Jack Privet in respect of planning the investigation into the alleged fraudulent activity. (6 marks)
(c) Evaluate the arguments for and against the prohibition of auditors providing non-audit services to audit clients. (6 marks)
