①cleaned②She③yesterday④room⑤her()
A.②①⑤③④
B.⑤①④③②
C.②①⑤④③
C、②①⑤④③
A.②①⑤③④
B.⑤①④③②
C.②①⑤④③
C、②①⑤④③
A. didn't need to clean
B. needn't have cleaned
C. don't need to clean
D. mustn't have cleaned
When she had paid for the piano, the shop assistant asked her if she would like him to get it tuned(调音) every few months. Mrs. Peters agreed.
A few months later she heard from the shop that a man was coming to tune the piano at ten that morning. Now she had not cleaned the house yet, so it was dusty and untidy. Mrs. Peters hated having even the least amount of dirt, and felt ashamed whenever strange people saw her house like that. So she had to hurry to clean everything carefully. It meant a lot of effort, and it made her hot and tired, but anyhow, by the time the man arrived, everything was finished.
She opened the door, and the man was standing there with a big dog. "Good morning," the man said politely, "Will it disturb you if I bring my dog in, please? I' m blind, and he leads me wherever I go."
Mrs. Peters stopped playing the piano ______.
A.because she began to work
B.when she had no room to live in
C.because her flat was too small for a piano
D.when she got married
(1)Twenty-five years ago most women().
A.had no children
B.worked
C.weren’t housewives
D.were housewives
(2)In those days men ().
A.saw their children in the evenings and on weekends
B.spent a lot of time with their children
C.played with the children all day
D.never saw the children
(3)Today there are ().
A.more housewives
B.more women working outside the home
C.not so many women working
D.no jobs for women
(4)Day-care centers help ().
A.working mothers with their children
B.housewives
C.with cooking and cleaning
D.women with the housework
(5)This passage is about ().
A.housewives
B.American men
C.how many American women are working
D.how family life in America is changing
A.to be cleaned
B.being cleaned
C.having cleaned
D.to have cleaned
(a) (i) Defi ne a ‘test of control’ and a ‘substantive procedure’; (2 marks)
(ii) State ONE test of control and ONE substantive procedure in relation to sales invoicing. (2 marks)
(b) Shiny Happy Windows Co (SHW) is a window cleaning company. Customers’ windows are cleaned monthly, the window cleaner then posts a stamped addressed envelope for payment through the customer’s front door.
SHW has a large number of receivable balances and these customers pay by cheque or cash, which is received in the stamped addressed envelopes in the post. The following procedures are applied to the cash received cycle:
1. A junior clerk from the accounts department opens the post and if any cheques or cash have been sent, she records the receipts in the cash received log and then places all the monies into the locked small cash box.
2. The contents of the cash box are counted each day and every few days these sums are banked by which ever member of the fi nance team is available.
3. The cashier records the details of the cash received log into the cash receipts day book and also updates the sales ledger.
4. Usually on a monthly basis the cashier performs a bank reconciliation, which he then fi les, if he misses a month then he catches this up in the following month’s reconciliation.
Required:
For the cash cycle of SHW:
(i) Identify and explain THREE defi ciencies in the system; (3 marks)
(ii) Suggest controls to address each of these defi ciencies; and (3 marks)
(iii) List tests of controls the auditor of SHW would perform. to assess if the controls are operating effectively. (3 marks)
(c) Describe substantive procedures an auditor would perform. in verifying a company’s bank balance. (7 marks)
The room _____________ often cleaned by the worker.
A. has
B. will be
C. was
D. is
I’m sorry you can’t go in now. The room _______ yet.
A.hasn’t been cleaned
B.hasn’t cleaned
C.isn’t been cleaned
D.hasn’t being cleaned
The room ______ often cleaned by the students.
A.will be
B.has
C.is
D.was
The library needs ______, but it'll have to wait until Sunday.
A. cleaning
B. be cleaned
C. clean
D. being cleaned