Could I speak to Sam Smith, please?()
A.Speaking, please.
B.I’m listening.
C.I’m Don.
D.Oh, how are you?
A.Speaking, please.
B.I’m listening.
C.I’m Don.
D.Oh, how are you?
“Could I speak to Dr. Smith? He told me to call him this morning”
“He is not available right now. Would you like to_____ four?”
A.look around
B.sit around
C.be around
D.try around
—Could I leave a message?
— ________ .
A.Please speak
B.Say your message
C.Sure. Go ahead, please
D.Do what you like
Why does a man in the west who asks for a job say something like "Yes, I can certainly do it"?
A. Because to get the job he should give an impression that he's just fit for the job.
B. Because he is not modest.
C. Because he could do nothing but speak that way.
D. Because he was eager to get the job.
I could not decide why she chose my【44】, although I realized that nobody【45】paid her very much attention. Her situation was very difficult【46】she was straight out of drama school and only nineteen, being required to play a leading part in a company of fairly【47】and experienced actors. They【48】her much even if she had been good, and as, from all accounts (按照各种说法), she was not good they【49】every opportunity to speak evil against her. I think she thought I was the only person【50】who was both unconnected with the theatre and tolerably smart. And【51】, although I was irritated by her I did not【52】her. There was something attractive in her overflowing enthusiasm and she had【53】physical charm that with me she could【54】anything. She was nice to have around,【55】flowers or a bowl of fruit.
(66)
A.insulted
B.teased
C.irritated
D.flattered
Why was the American surprised at the Chinese student's answer?
A.Because he wondered whether the student could really speak good English.
B.Because he could hardly hear what the student had said.
C.Because he wouldn't like others to say "No".
D.Because the way to accept a compliment in China is not the same as that in the western countries.
W: Yes, certainly. I was a marketing consultant, responsible for marketing ten UK hotels. They were all luxury hotels in the leisure sector, all of a very high standard.
M: Which markets were you responsible for?
W: For Europe and Japan.
M: I see from your resume that you speak Japanese. Have you ever been to Japan?
W: Yes, I have. I spent a month in Japan in 2006. I met all the key people in the tourist industry, the big tour operators and tourist organizations. As I speak Japanese, I had a very big advantage.
M: Yes, of course. Have you bad any contact with Japan in your present job?
W: Yes. I've had a lot. The troth is I have become very popular with the Japanese, both for holidays end for business conferences. In fact, the market for all types of luxury holidays for the Japanese has increased a lot recently.
M: Realty, I'm interested to hear more about that, but first, ten me, have you ever traveled on a luxury train? The Orient Express, for example.
W: No I haven't, but I have traveled on a glacier express to Switzerland and I traveled across China by train about 8 years ago. I love train travel. That's why Fm very interested in this job.
(20)
A.Marketing consultancy.
B.Professional accountancy.
C.Luxury hotel management.
D.Business conference organization.
The only language that he could speak was ______.
A.French
B.Greek
C.English
D.German
A.Helen Keller could not speak or see
B.Helen Keller could not see or hear
C.Helen Keller could not touch or see
It is said that Lincoln prepared his speech on the train while going to Gettysburg. Late that night, alone in his hotel room and tired out, be again worked briefly on the speech. The next day Everett spoke fast. He spoke for an hour and 57 minutes. His speech was a perfect example of the rich oratory of the day. Then Lincoln rose. The crowd of 15,000 people at first paid little attention to him. He spoke for only nine minutes. At the end there was little applause. Lincoln turned to a friend and remarked, "I have failed again". On the train back to Washington, he said sadly, "That speech was a flat failure, and the people are disappointed".
Some newspapers at first criticized the speech, but little by little as people redid the speech they began to understand better. (76) They began to appreciate its simplicity and its deep meaning. It was a speech which only Abraham Lincoln could have made.
Today, every American school child learns Lincoln' s Gettysburg Address by heart. Now everyone thinks of it as one of the greatest speeches ever given in American history.
In 1868, Abraham Lincoln was ______.
A.very critical
B.unpopular
C.very popular
D.very courteous
(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.