-Where have you been these days?-()。
A.Yes, I hav
B.Actully, I have moved to the country.
C.You are wanted on the telephon
D.
A.Yes, I hav
B.Actully, I have moved to the country.
C.You are wanted on the telephon
D.
A.What is
B.How is
C.We’re
D.What about
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
A. English people are always interested in the weather
B. I have't been practising enough
C. I don't know
D. to meet English people
E. I have some trouble
F. What can I talk about
G. Where should I go
H. May I help you
Max: What's the matter, Peter? You don't look very happy.
Peter: I'm not. I'm worried about my English.
Max: What's the problem?
Peter: (56) .
--Where is my dictionary?
--I remember ______ it back to you. Perhaps you left it somewhere else.
A.to give
B.giving
C.to have been given
D.gave
(b) You are the audit manager of Jinack Co, a private limited liability company. You are currently reviewing two
matters that have been left for your attention on the audit working paper file for the year ended 30 September
2005:
(i) Jinack holds an extensive range of inventory and keeps perpetual inventory records. There was no full
physical inventory count at 30 September 2005 as a system of continuous stock checking is operated by
warehouse personnel under the supervision of an internal audit department.
A major systems failure in October 2005 caused the perpetual inventory records to be corrupted before the
year-end inventory position was determined. As data recovery procedures were found to be inadequate,
Jinack is reconstructing the year-end quantities through a physical count and ‘rollback’. The reconstruction
exercise is expected to be completed in January 2006. (6 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
A.were
B.was
C.have been
D.had been
Everybody may have seen the film "Death on the Nile (尼罗河) ," but nobody can imagine that the writer of the story, Agatha Christie, saved a baby in a most unusual way.
In June 1977, a baby girl became seriously ill in Deleville. Doctors there were unable to find out the cause of her illness, so she was sent to a famous hospital in London, where there were many excellent doctors. The baby was so seriously iii that a team of doctors hurried to examine her without any delay. The doctors, too, were puzzled by the baby's illness, and they also became discouraged. Just then a nurse asked to speak to them.
"I think the baby is suffering from thallium (铊) poisoning," said the nurse~ "A few days ago, I read a story 'A Pale Horse' written by Agatha Christie. Someone uses thallium poison, and all the symptoms (症状) are written in the book. They are exactly the same as the baby's."
"You're very good at observing things, "said a doctor, "and you may be right. We'll carry out some tests and find out whether the cause is thallium poisoning or not."
The tests proved that the baby had indeed been poisoned by thallium. Once they knew that cause, the doctors were able to give her correct treatment. The baby soon got well and was sent back to Deleville. A week later it was reported that the poison might have come from an insecticide (杀虫剂) used in Deleville.
The baby was sent to a hospital in London because ______.
A.her parents were living in London then
B.the hospitals in Deleville were full at that time
C.she was the daughter of a famous doctor in London
D.doctors in Deleville were not sure about the cause of her illness
late 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.
You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by Duncan
Seymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase of
MCM. You have ascertained the following from a briefing note received from Duncan.
MCM provides training in management, communications and marketing to a wide range of corporate clients, including
multi-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned by
Frontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCM
has a National and an International business.
The National business comprises 11 training centres. The audited financial statements show revenue of
$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December
2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National business
are mainly full-time employees.
The International business has five training centres in Europe and Asia. For these segments, revenue amounted to
$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’s
premises are held on operating leases. International trade receivables at 31 December 2004 amounted to
$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide their
services as freelance consultants.
Required:
(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)