Masks help prevent droplets from someone's sneeze or cough from other people().
A.arriving
B.being
C.hitting
D.reaching
A.arriving
B.being
C.hitting
D.reaching
(a) In order for auditors to operate effectively and to provide an opinion on an entity’s financial statements, they are given certain rights.
Required:
State THREE rights of an auditor, excluding those related to resignation and removal. (3 marks)
(b) ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment requires auditors to obtain an understanding of control activities relevant to the audit.
Control activities are the policies and procedures that help ensure that management directives are carried out; and which are designed to prevent and detect fraud and error occurring. An example of a control activity is the maintenance of a control account.
Required:
Apart from maintenance of a control account, explain FOUR control activities a company may undertake to prevent and detect fraud and error. (4 marks)
(c) Describe THREE limitations of external audits. (3 marks)
根据下列材料,回答41~45题。
Directions:
You are going to read a list of headings and a text about what parents are supposed to do to guide their children into adulthood. Choose a heading from the list A——G that best fits the meaning of each numbered part of the text (41——45)。 The first and last paragraphs of the text are not numbered. There are two extra headings that you do not need to use. Mark your answers on ANSWER SHEET 1. (10 points)
A. Set a Good Example for Your Kids
B. Build Your Kid's Work Skills
C. Place Time Limits on Leisure Activities
D. Talk about the Future on a Regular Basis
E. Help Kids Develop Coping Strategies
F. Help Your Kids Figure Out Who They Are
G. Build Your Kids Sense of Responsibility
How Can a Parent Help?
Mothers and fathers can do a lot to ensure a safe landing in early adulthood for their kids. Even if a job's starting salary seems too small to satisfy an emerging adult's need for rapid content, the transition from school to work can be less of a setback if the start-up adult is ready for the move. Here are a few measures, drawn from my book Ready or Not, Here Life Comes, that parents can take to prevent what I call “work-life unread ness”。
(41) _________________________________
You can start this process when they are 11 or 12. Periodically review their emerging strengths and weaknesses with them and work together on any shortcomings, like difficulty in communicating well or collaborating. Also, identify the kinds of interests they keep coming back to, as these offer clues to the careers that will fit them best.
(42) _________________________________
Kids need a range of authentic role models-as opposed to members of their clique, pop stars and vaunted athletes. Have regular dinner-table discussions about people the family knows and how they got where they are. Discuss the joys and downsides of your own career and encourage your kids to form. some ideas about their own future. When asked what they want to do, they should be discouraged from saying “I have no idea.” They can change their minds 200 times, but having only a foggy view of the future is of little good.
(43) _________________________________
Teachers are responsible for teaching kids how to learn; parents should e responsible for teaching them how to work. Assign responsibilities around the house and make sure homework deadlines are met. Encourage teenagers to take a part-time job Kids need plenty of practice delaying gratification and deploying effective organizational skills, such as managing time and setting priorities.
(44) _________________________________
Paying video games encourages immediate content. And hours of watching TV shows with canned laughter only teaches kids to process information in a passive way. At the same time, listening through earphones to the same monotonous beats for long stretches encourages kids to stay inside their bubble instead of pursuing other endeavors. All these activities can prevent the growth of important communication and thinking skills and make it difficult for kids to develop the kind of sustained concentration they will need for most jods.
(45) _________________________________
They should know how to deal with setbacks, stresses and feelings of inadequacy. They should also learn how to solve problems and resolve conflicts, ways to brainstorm and think critically. Discussions at home can help kids practice doing these things and help them apply these skills to everyday life situations.
What about the son or daughter who is grown but seems to be struggling and wandering aimlessly through early adulthood? Parents still have a major role to play, but now it is more delicate. They have to be careful not to come across as disappointed in their child. They should exhibit strong interest and respect for
Trees should only be pruned (修剪) when there is a good reason for doing so. Many gardeners believe that more damage results from doing it unnecessarily than from leaving the tree to grow in its own way.
First, pruning may be done to make sure that trees have a desired shape. The object may be to get a tree of the right height, and to help the growth of small side branches which will thicken its appearance or give it a special shape. Secondly, pruning may be done to make the tree healthier. You may cut out diseased or dead wood, or branches that are rubbing against each other and thus causing wounds. A tree may grow healthier by removing the branches that are locking up the centre and so preventing the free movement of air.
One result of pruning is that an open wound is left on the tree and this provides an easy entry (进入) for diseases, but it is a wound that will heal. Often there is a race between the healing and the disease as to whether the tree will live or die. Pruning is usually clone in winter, for then you can see the shape of the tree clearly without the interference from the leaves.
According to the article, which of the following statement is NOT true?
A.Pruning is necessary when there are unwanted branches.
B.Damage is done to a tree if it is left to grow in its own way.
C.Diseased or dead branches should be cut away if they are found to rub against each other.
D.Growing side branches often prevent air from moving freely.
What is the correct way to wear and dispose of masks?
If you decide to wear medical mask which is pleated and flat like this one, it is important to wear and (1) _______________ it correctly. Otherwise, instead of protecting you, the mask becomes a source of infection because of the (2) _________________ that may stay on it.
To (3) ____________________________, you should locate the metal strip at the top of the mask, place over your (4) _______________________, secure the elastics around your ears, or tie the strings behind your head. Make sure it covers your nose, mouth, and chin. While in use, do not touch the (5) ___________________ of your mask.
To (6) ________________________, take the elastics from around your ears or untie the strings behind your head. Do not touch the front of the mask as it may be contaminated. Remove the mask and discard in (7) _______________________.
(8) ______________________ your hands with alcohol hand rub or soap and water. Hand hygiene should be done if you accidentally touch the front of your mask while wearing it. If your mask becomes damp or (9) ___________________, replace it with a new dry mask. Never (10) ______ single-use masks and discard them immediately into closed bins after each use.
For more information on mask use and the New Coronavirus, check WHO website at who.int.
The latest finding comes from nutrition and immunology respected: Vitamin E boosts the immune system in older people. In an eight-month study of 88 seniors, the scientists found that those taking at least 200 international units of Vitamin E daily had stronger immune responses than those taking little or none. Alzheimer's disease. Researchers tracked 341 moderately senile patients. Those who popped 2,000 IU of Vitamin E took seven months longer to reach an advanced stage of the disease.
Rangit Kumar Chandra, a Vitamin E researcher at Memorial University of Newfoundland, Canada, says more studies are needed to learn who can benefit most and at what dose. Vitamin E thins the blood, so high doses can cause bleeding in people who also take blood thinning drags, even aspirin. Individuals with serious conditions should consult their doctors. But most people over 65, Chandra says, can take up to 200 IU with no side effects and great benefits.
What's the main idea of the passage?
A.People will be in perfect health if they take Vitamin E every day.
B.Study showed that people who took Vitamin E regained their Flexibility.
C.Vitamin E may help prevent Alzheimer's.
D.Vitamin E offers a range of advantage if old people take proper dose of Vitamin E every day.
A major new study shows that the situation may be changing. A large and rapid drop in the world's birth rate has taken place during the past 10 years. Families generally are smaller now than they were a few years ago. It is happening in both developing and industrial nations.
Researchers said they found a number of reasons for this. More men and women are waiting longer to get married and are using birth control devices and methods to prevent or delay pregnancy. More women are going to school or working at jobs away from their homes instead of having children. And more governments, especially in developing nations, now support family planning programs to reduce population growth. China is one of the nations that has made great progress in reducing its population growth.
China has already cut its rate of population growth by about one half since 1970. China now urges each family to have no more than one child. And it hopes to reach zero population growth, the number of births equaling the number of deaths, by the year 2000.
Several nations in Europe already have fewer births than deaths. Experts said that these nations could face a serious shortage of workers in the future. And the persons who are working could face much higher taxes to help support the growing number of retired people.
In the sentence "Experts long have been concerned about such growth" of Paragraph 1, the phrase "concerned about" is similar in meaning to ______.
A.worried about
B.related to
C.engaged in
D.made a study of
A.prevent…from spreading
B.prevent…to spread
C.protect…from spreading
D.protect…to spread