I attended every lecture and _______on this subject when I was a student
A.seminary
B.seminar
C.semester
D.academy
A.seminary
B.seminar
C.semester
D.academy
第1题
A.the most important part
B.the things already done
C.the reason of moving
D.the animal in the middle
第2题
(a) (i) Identify and explain FOUR financial statement assertions relevant to account balances at the year end; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of year-end inventory. (8 marks)
(b) Pineapple Beach Hotel Co (Pineapple) operates a hotel providing accommodation, leisure facilities and restaurants. Its year end was 30 April 2012. You are the audit senior of Berry & Co and are currently preparing the audit programmes for the year end audit of Pineapple. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
Depreciation
Pineapple incurred significant capital expenditure during the year on updating the leisure facilities for the hotel. The finance director has proposed that the new leisure equipment should be depreciated over 10 years using the straight-line method.
Food poisoning
Pineapple’s directors received correspondence in March from a group of customers who attended a wedding at the hotel. They have alleged that they suffered severe food poisoning from food eaten at the hotel and are claiming substantial damages. Pineapple’s lawyers have received the claim and believe that the lawsuit against the company is unlikely to be successful.
Required:
Describe substantive procedures to obtain sufficient and appropriate audit evidence in relation to the above two issues.
Note: The total marks will be split equally between each issue. (8 marks)
(c) List and explain the purpose of FOUR items that should be included on every working paper prepared by the audit team. (4 marks)
第6题
I believe that every crime, ______ the circumstance, should be severely punished.
A.in spite of
B.because of
C.instead of
D.on account of
第7题
I'm equally _________about every school record that I have broken.
A. interested
B. interesting
C. excited
D. exciting
第8题
I am ______ of the same old breakfast every morning,
A.worn out
B.tired
C.ill
D.exhausted
第11题
"Do you like being married?"" Yes, but I' m not used ______ every night. "
A.to cook
B.cooking
C.to cooking
D.to have cooked