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更多“Your conduct is not consistent with what you say.(翻译)”相关的问题
第1题
whether your firm would be prepared to conduct a joint audit in cooperation with Lead & Co, on the future
financial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable your
firm to improve group audit efficiency, without losing the cumulative experience that Lead & Co has built up while
acting as auditor to Maxwell Co.
Required:
Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conducted
on a ‘joint basis’. (7 marks)
第2题
to the following three audits of financial statements for the year ending 31 December 2006:
(a) Blythe Co is a new audit client. This private company is a local manufacturer and distributor of sportswear. The
company’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cutting
exercise. In accordance with the requirements of the invitation to tender your firm indicated that there would not
be an interim audit.
(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co with
corporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior management
expects a thorough examination of the company’s computerised systems, and are also seeking assurance that
the annual report will not attract adverse criticism.
(c) Gray Co has been an audit client since 1999 after your firm advised management on a successful buyout. Gray
provides communication services and software solutions. Your firm provides Gray with technical advice on
financial reporting and tax services. Most recently you have been asked to conduct due diligence reviews on
potential acquisitions.
Required:
For these assignments, compare and contrast:
(i) the threats to independence;
(ii) the other professional and practical matters that arise; and
(iii) the implications for allocating staff.
(15 marks)
第3题
Psychologists deal with the mind and behavior. of people. Your mind consists of all your feelings, thoughts and ideas. It is the result of one part of the brain called the cerebrum. Your behavior. is the way you act or conduct yourself. Examples of behavior. include shouting, crying, laughing and sleeping.
Several people have been instrumental in the field of psychology. Whihelm Wundt set up the first psychological laboratory in Leipzig, Germany, in 1879. Ivan Pavlov, a Russian, is noted for his experiments with dogs in which he studies their reflexes(反射)and reactions. Around 1900, Sigmund Freud, stated his theory that people try to repress (control, hide) memories or thoughts that they believe were not good.
Psychologists should not be confused with psychiatrists who deal with mental illness. They are medical doctors who treat people.
This passage is mainly about ______.
A．studying the mind
B．memories and people
C．famous psychologists
D．the study of mental illness
第4题
year end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid
￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that the
company will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.
(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to this
end has proposed that in future all cars purchased by the company should be low emission vehicles. The sales
director has stated that several of his staff, who are the main recipients of company cars, other than the directors,
are extremely unhappy with this proposal, perceiving it as downgrading their value and status.
The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives a
bulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The company
pays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the running
costs, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,
because they are high mileage vehicles.
The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealer
is only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any other
changes to Linden Limited’s company car policy or practice.
Required:
(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individual
salesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax and
national insurance (NIC) savings arising. (9 marks)
第5题
A.compile
B. compare
C. conduct
D. conclusion
第6题
(b) Explain the matters you should consider before accepting an engagement to conduct a due diligence review
of MCM. (10 marks)
第7题
A.take
B.do
C.develop
D.conduct
第8题
111 It is useful to conduct project risk assessment according to the project's
A. charter
B. statement of work
C. Work Breakdown structure
D. network
E. budget
第9题
It is useful to conduct project risk assessment according to the project's
A charter
B statement of work
C Work Breakdown structure
D network
E budget
第10题
Which sentence is right to explain "legalized burglary"？
A.Safeguard's conduct is completely right
B.Safeguard should be accused of unlawfully breaking in
C.Safeguard can be forgiven
D.It is legal in terms of the law for Safeguard to do so
