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[主观题]

You have assembled your thoughts into a message. As you pass this information to a second

party, you are giving this person your:

A Input

B Output

C Data

D Feedback

E A and C

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更多“You have assembled your thoughts into a message. As you pass this information to a second”相关的问题

第1题

Jackdaw Motor Cars Co (Jackdaw) manufactures a range of motor cars and its year end is 31

Jackdaw Motor Cars Co (Jackdaw) manufactures a range of motor cars and its year end is 31 January 2015. You are the audit supervisor of Puffin & Co and are currently preparing the audit programmes for the year-end audit of Jackdaw. You have had a meeting with your audit manager and he has notified you of a number of issues identified during the audit risk assessment process.

Land and buildings

Jackdaw have a policy of revaluing land and buildings, this is undertaken on a rolling basis over a five-year period. During the year Jackdaw requested an external valuer to revalue a number of properties, including a warehouse purchased in May 2014. Depreciation is charged on a pro rata basis.

Work in progress

Jackdaw undertakes continuous production of cars, 24 hours a day, seven days a week. An inventory count is to be undertaken at the year end and Puffin & Co will attend. You are responsible for the audit of work in progress (WIP) and will be part of the team attending the count as well as the final audit. WIP constitutes the partly assembled cars at the year end and this balance is likely to be material. Jackdaw values WIP according to percentage of completion, and standard costs are then applied to these percentages.

Required:

(a) Explain the factors Puffin & Co should consider when placing reliance on the work of the independent valuer. (5 marks)

(b) Describe the substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to:

(i) The revaluation of land and buildings and the recently purchased warehouse; and (6 marks)

(ii) The valuation of work in progress. (4 marks)

(c) During the audit, your team has identified an error in the valuation of work in progress, as a number of the assumptions contain out of date information. The directors of Jackdaw have indicated that they do not wish to amend the financial statements.

Required:

Explain the steps Puffin & Co should now take and the impact on the audit report in relation to the directors’ refusal to amend the financial statements. (5 marks)

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第2题

Back in the 1 870 s,Charles Darwin’s cousin Francis Gahon wanted to define the face of a c
riminal.He assembled photographs of men convicted of heinous crimes and made a composite by lining them up on a single photographic plae The surprise:everybody liked the villain,including Gahonhimself.He reasoned that the villainous irregularities he supposed belonged to criminal faces had disappeared in the averaging process.In the next century,scientists began to show reliably thatfaces combined digitally on computers were likable--more so than the individual faces from which they were composed Although people clearly admire the long legs of Brazilian model Ana Hickmann or Dolly Parton’s breasts,in general humans like averages. Researchers confirmed that humans judge real faces by their differences or similarities from anorm.But they also found that the norm can change quickly.When researchers showed 1 64 peoplesets of 100 computer—generated faces representing a slow transition from male to female and from Japanese to Caucasian--it turned out that the test subjects’idea of what constitute an“average”face shifted depending on the first face they saw.When they were flashed a supermasculine face first,more faces on the spectrum impressed them,by contrast,as female The masculine face had,in effect,set a standard From then on,other faces had to be more masculine in order to rate as be longing to the gender.the study note a similar shift using a Scale of faces moving from surprise to 1‘disgust. The authors,who published their results in the journal Nature,conclude that in real life we al so quickly change our perception of the midpoint--what’s normal--depending on what we see We may not be aware that our judgment has changed;we simply see differently,says Michael Wel)ster,a psychologist at the University of Nevada in Reno and coauthor of the study. One implication is that individual and social attitudes toward what’s acceptable,and what’s beautiful,change over time “If you look at plastic—surgery trends”,in the 1950s and 1960s you saw little upturned noses,notes Harvard psychologist Nancy Etcoff,author of the book Survival of the Prettiest:The Science of beauty.“Now the noses are broader and the lips are plumper.We’re seeing images from around the globe and its changing our idea of the average”So if you’re unhappy with some aspect of your face,take comfort:beauty,is a moving target.

Francis Gahon’s test shows that________.

A.people prefer average faces to those with conspicuous features

B.sometimes evil persons have more attractive appearance

C.it is hard to distinguish between criminals and ordinary people

D.the result of trying to read faces is a shock to average people

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第3题

Do you have a temperature? Have you taken it?()
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第4题

Have you got any idea how soon they will come?.()
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第5题

You never told me you have seen the film, ______?A.had youB.didn't youC.did youD.weren't y

You never told me you have seen the film, ______?

A.had you

B.didn't you

C.did you

D.weren't you

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第6题

Your hair is too long. You ’d better have him cut.()

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第7题

Sorrysir,you have to checki nthis baggage,for it is tool argeand will cause yo u alo to finconvenience。()
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第8题

Although people from different cultures may have very different customs and beliefs, you don’t have to respect these differences when welcoming a business partner.()
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第9题

If you have a close relationship with the recipient(收件人), you can’t use his/her fir
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第10题

—Have a nice weekend!–()

A.Thank you. Y ou too

B.See you next week

C.I am glad to hear that

D.That's all right

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