Hi, I am your new neighbour. My name is Phil Steward.-_________.
A.Why do you ask me
B.What do you think of the room
C.I don't care
D.Yes, it's great
A.Why do you ask me
B.What do you think of the room
C.I don't care
D.Yes, it's great
第1题
A.Yes
B.Sure
C.On the contrary
D.Above all
第2题
Student B:______I have a new one.
第3题
第4题
M: Hi, Alice! _____? W: Not bad, thanks.
A.Where were you
B.How was your weekend
C.Can I help you
D.Did you see the film
第5题
I am afraid I should______you of your promise.
A.remind
B.remember
C.release
D.record
第6题
A.to
B.of
C.for
D.about
第7题
A.Never mind.
B.No thanks.
C.My pleasure.
D.Goodbye.
第8题
A.introduce you
B.excited
C.service
D.are to launch
第9题
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
第10题
I am very _______ to you for your help. A. grateful B. agreeableC. pleased D. thanks
第11题
Maggie: Your tie is handsome.
Martin:_________ Your skirt looks beautiful, too.
A. Oh, I think so
B. It's kind of you
C. Oh, thank you
D. I am glad to know