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(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses
for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill
arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial
statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the
financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to
retire in 2006 when his share options mature. (6 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
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更多 “ (b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made lossesfor several years. At your firm’s request, Chatam’s management has made a written representation that goodwillarising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financialstatements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on thefinancial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due toretire in 2006 when his share options mature. (6 marks)Required:Comment on the ethical and other professional issues raised by each of the above matters and their implications,if any, for the continuation of each assignment.NOTE: The mark allocation is shown against each of the three issues. ” 相关考题
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One of your project team members has made a technological breakthrough on an R D project. The result will be new business for the company, as well as a company patent. The team member received a company bonus. The motivational strategy used here is:A Job enrichmentB Linking pay and performanceC Behavior. modificationD Freedom in the work placeE All of the above
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171 One of your project team members has made a technological breakthrough on an R D project. The result will be new business for the company, as well as a company patent. The team member received a company bonus. The motivational strategy used here is:A. Job enrichmentB. Linking pay and performanceC. Behavior. modificationD. Freedom in the work placeE. All of the above
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How many armored vehicles does your company dispatch for this job?A.We’ll dispatch several armored vehicles and escort securities for this jobB.The company has made a plan to send many vehicles and escort securities for this jobC.Two armored vehicles and experienced escort securities will be dispatched for this jobD.We’ll dispatch not only vehicles but also experienced securities for this job
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听力原文：W: How are you getting on with your experiment?M: In spite of my continuous failure, I have already made some progress.What can we learn about the man's enperiment ?A．It is going on well.B．It has failed several times.C．It will soon be finished.D．It may have to be stopped.
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5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for theyear ended 31 December 2004.The following material matters are under discussion:(a) During the year the company has begun selling a product with a one-year warranty under which manufacturingdefects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)Required:Advise the directors on the correct treatment of these matters, stating the relevant accounting standard whichjustifies your answer in each case.NOTE: The mark allocation is shown against each of the three matters
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6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount dueaccording to the payables ledger account of Alta in Ordan’s records was only $230.Comparison of the statement and the ledger account revealed the following differences:1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.2 Alta has not allowed for goods returned by Ordan $180.3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’sreceivables ledger. No such entry has been made in Alta’s records.What difference remains between the two companies’ records after adjusting for these items?A $460B $640C $6,500D $100
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2 Your audit client, Prescott Co, is a national hotel group with substantial cash resources. Its accounting functions arewell managed and the group accounting policies are rigorously applied. The company’s financial year end is31 December.Prescott has been seeking to acquire a construction company for some time in order to bring in-house the buildingand refurbishment of hotels and related leisure facilities (e.g. swimming pools, squash courts and restaurants).Prescott’s management has recently identified Robson Construction Co as a potential target and has urgently requestedthat you undertake a limited due diligence review lasting two days next week.Further to their preliminary talks with Robson’s management, Prescott has provided you with the following brief onRobson Construction Co:The chief executive, managing director and finance director are all family members and major shareholders. Thecompany name has an established reputation for quality constructions.Due to a recession in the building trade the company has been operating at its overdraft limit for the last 18months and has been close to breaching debt covenants on several occasions.Robson’s accounting policies are generally less prudent than those of Prescott (e.g. assets are depreciated overlonger estimated useful lives).Contract revenue is recognised on the percentage of completion method, measured by reference to costs incurredto date. Provisions are made for loss-making contracts.The company’s management team includes a qualified and experienced quantity surveyor. His mainresponsibilities include:(1) supervising quarterly physical counts at major construction sites;(2) comparing costs to date against quarterly rolling budgets; and(3) determining profits and losses by contract at each financial year end.Although much of the labour is provided under subcontracts all construction work is supervised by full-time sitemanagers.In August 2005, Robson received a claim that a site on which it built a housing development in 2002 was notproperly drained and is now subsiding. Residents are demanding rectification and claiming damages. Robsonhas referred the matter to its lawyers and denied all liability, as the site preparation was subcontracted to SarwarServices Co. No provisions have been made in respect of the claims, nor has any disclosure been made.The auditor’s report on Robson’s financial statements for the year to 30 June 2005 was signed, withoutmodification, in March 2006.Required:(a) Identify and explain the specific matters to be clarified in the terms of engagement for this due diligencereview of Robson Construction Co. (6 marks)
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5 You are an audit manager in Fox Steeple, a firm of Chartered Certified Accountants, responsible for allocating staffto 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. Thecompany’s finance director, Peter, sees little value in the audit and put it out to tender last year as a cost-cuttingexercise. In accordance with the requirements of the invitation to tender your firm indicated that there would notbe an interim audit.(b) Huggins Co, a long-standing client, operates a national supermarket chain. Your firm provided Huggins Co withcorporate financial advice on obtaining a listing on a recognised stock exchange in 2005. Senior managementexpects a thorough examination of the company’s computerised systems, and are also seeking assurance thatthe 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. Grayprovides communication services and software solutions. Your firm provides Gray with technical advice onfinancial reporting and tax services. Most recently you have been asked to conduct due diligence reviews onpotential 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)
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You are an audit manager responsible for providing hot reviews on selected audit clients within your firm of CharteredCertified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows totalassets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary ofissues for your review:‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a valueof $25,000. The only audit evidence we have requested and obtained is a management representation stating thefollowing:(1) that the amount is owed to Pulp Co from Jarvis Co,(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and(3) that the balance is likely to be received six months after Pulp Co’s year end.The receivable was also outstanding at the last year end when an identical management representation was provided,and our working papers noted that because the balance was immaterial no further work was considered necessary.No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firmand we have verified that Pulp Co does not own any shares in Jarvis Co.’Required:(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co asat 31 January 2008:(i) Comment on the matters you should consider. (5 marks)
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The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the formto be presented to shareholders at the forthcoming company general meeting. Uma has also commented that theprevious auditors did not use a liability disclaimer in their audit report, and would like more information about the useof liability disclaimer paragraphs.Required:(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.(3 marks)
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－Your request for compensation made me surprised. What happened －()
A、It’s true.B、It’s because of the quality.C、There must be something wrong.
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听力原文：Although the said company is a sun-rising firm, its accounting management should be improved before the loan is extended to it.(9)A．The company is a sun-rising firm so it is worthwhile to extend the loan.B．The company has some accounting problems, some improvement is needed.C．The company is short of funds because it is sun-rising.D．The company has some accounting problems because it is sun-rising.
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听力原文：If a U.S. company wants to purchase goods in Britain and the transaction is settled in sterling pounds, it has to exchange dollars for pounds first.(9)A．The U.S. company has to exchange dollars for pounds to make settlement for the goods imported from U.K.B．The U.S. company must exchange some pounds for dollars before the transaction is made.C．The U.S. company may directly purchase goods in Britain in sterling pounds.D．The U.S. company must exchange dollars for euros first.
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A bank reconciliation should be prepared periodically because ( )A. the depositor's records and the bank's records are in agreementB. the bank has not recorded all of its transactionsC. any differences between the depositor's records and the bank's records should be determined, and any errors made by either party should be
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Questions 76-79 refer to the following advertisement.
BONDHAM INTERNATIONAL
Bondham International, one of the leading real estate firm in the world, has been in business for over 50 years. We began our business by specializing in residential sales, primarily in Australia. Over time, our business has grown to include property rental and management services in locations throughout the world. We now sell, and manage over 15000 commercial and residential properties, and our global network includes employees in Australia, Canada, England, Kenya, and Mexico. We have won numerous industry awards, and our firm has been named one of the top ten international real estate firms by the World Association of Property Management.
In our effort to provide the highest quality service available, we have made significant investments in staff training. As a result, our sales agents offer a wealth of real estate expertise that our clients can always rely on. In addition, through market research and customer satisfaction surveys, we have been able to fulfill client expectations by consistently delivering the highest quality of service.
Whether you have interested in selling a home,
purchasing a commercial property, or simply obtaining expert real estate advice, Bondham International can respond effectively to your needs. Learn more about our firm by visiting our Website, www.bondhaminternational.co.au.
What is stated about Bondham International?
A. Most of its work is done online.
B. The staff works only in Australia.
C. Its prices are the lowest in the industry.
D. It has expanded over the years.
考题
Questions 76-79 refer to the following advertisement.
BONDHAM INTERNATIONAL
Bondham International, one of the leading real estate firm in the world, has been in business for over 50 years. We began our business by specializing in residential sales, primarily in Australia. Over time, our business has grown to include property rental and management services in locations throughout the world. We now sell, and manage over 15000 commercial and residential properties, and our global network includes employees in Australia, Canada, England, Kenya, and Mexico. We have won numerous industry awards, and our firm has been named one of the top ten international real estate firms by the World Association of Property Management.
In our effort to provide the highest quality service available, we have made significant investments in staff training. As a result, our sales agents offer a wealth of real estate expertise that our clients can always rely on. In addition, through market research and customer satisfaction surveys, we have been able to fulfill client expectations by consistently delivering the highest quality of service.
Whether you have interested in selling a home,
purchasing a commercial property, or simply obtaining expert real estate advice, Bondham International can respond effectively to your needs. Learn more about our firm by visiting our Website, www.bondhaminternational.co.au.
What is the purpose of the advertisement?
A. To advertise job opportunities in different countries.
B. To promote an industry publication.
C. To describe a company's reputation and services.
D. To announce the opening of a training facility.
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资料：From Coins to Credit Banking Throughout the Ages is a concise history of banks and the banking industry from ancient times to the present. James Gallagher, who has made a career of covering financial news for several newspapers, has done a careful job of investigating his subject. Although he presents the facts carefully, Mr. Gallagher has made what could have been a dry book into one that is interesting and enjoyable. By telling amusing anecdotes about historical figures, he makes them come alive. Even people who are not particularly attracted to the subject matter will find this book engrossing.
What most likely is Mr. Gallagher's job?A.Banker.
B.Librarian.
C.Journalist.
D.Publisher.
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What is IPv6 router solicitation?（）A、a request made by a node to join a specified multicast groupB、a request made by a node for its IP addressC、a request made by a node for the IP address of the DHCP serverD、a request made by a node for the IP address of the local router
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ABC Company is an old-established firm（）many year’s experience（）the trade.A、has，ofB、with，inC、have，inD、with，of
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Your company has an Active Directory forest. The company has servers that run Windows Server 2008 amd client computers that run Windows Vista. The domain uses a set of GPO administrative templates that have been approved to support regulatory compliance requirements. Your partner company has an Active Directory forest that contains a single domain， The company has servers that run Windows Server 2008 and client computers that run Windows Vista. You need to configure your partner company’s domain to use the approved set of administrative templates. What should you do（）A、Use the Group Policy Management Console （GPMC） utility to back up the GPO to a file. In each site， import the GPO to the default domain policy.B、Copy the ADMX files from your company’s PDC emulator to the PolicyDefinitions folder on the partner company’s PDC emulatorC、Copy the ADML files from your company’s PDC emulator to the PolicyDefinitions folder on the partner company’s PDC emulatorD、Download the conf.adm， system.adm， wuau.adm， and inetres.adm files from the Microsoft Updates Web site. Copy the ADM files to the PolicyDefinitions folder on thr partner company’s emulator.
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Your company has an Active Directory forest. The company has servers that run Windows Server 2008 R2 and client computers that run Windows 7. The domain uses a set of GPO administrative templates that have been approved to support regulatory compliance requirements. Your partner company has an Active Directory forest that contains a single domain. The company has servers that run Windows Server 2008 R2 and client computers that run Windows 7. You need to configure your partner company’s domain to use the approved set of administrative templates. What should you do（）A、Use the Group Policy Management Console （GPMC） utility to back up the GPO to a file. In each site， import the GPB、Copy the ADMX files from your company’s PDC emulator to the PolicyDefinitions folder on the partner company’s PC、Copy the ADML files from your company’s PDC emulator to the PolicyDefinitions folder on the partner company’s PD、Download the conf.adm， system.adm， wuau.adm， and inetres.adm files from the Microsoft Updates Web site. Copy
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单选题The celebration of Valentine’s Day on February 14 _____.A
coincides with the coming of springB
remains unexplained in terms of its originC
was a choice made by Chaucer and Saint ValentineD
started in the 14th century and has continued till today
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单选题Your company has an Active Directory forest. The company has servers that run Windows Server 2008 amd client computers that run Windows Vista. The domain uses a set of GPO administrative templates that have been approved to support regulatory compliance requirements. Your partner company has an Active Directory forest that contains a single domain， The company has servers that run Windows Server 2008 and client computers that run Windows Vista. You need to configure your partner company’s domain to use the approved set of administrative templates. What should you do（）A
Use the Group Policy Management Console （GPMC） utility to back up the GPO to a file. In each site， import the GPO to the default domain policy.B
Copy the ADMX files from your company’s PDC emulator to the PolicyDefinitions folder on the partner company’s PDC emulatorC
Copy the ADML files from your company’s PDC emulator to the PolicyDefinitions folder on the partner company’s PDC emulatorD
Download the conf.adm， system.adm， wuau.adm， and inetres.adm files from the Microsoft Updates Web site. Copy the ADM files to the PolicyDefinitions folder on thr partner company’s emulator.
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单选题_____ a lot of money made the study abroad possible for him.A
Tom savedB
Tom has savedC
Tom's having been savedD
Tom's having saved
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问答题Passage 14Questions 8—12 ● Read the article below about GE. ● Choose the best sentence from the opposite page to fill each of the gaps. ● For each gap (8—12), mark one letter (A—G) on your Answer Sheet. ● Do not use any letter more than once. ● There is an example at the beginning, (0).A slipping crown For decades America’s General Electric (GE) has worn its AAA credit rating as a badge of pride. The company has also used it to mint money in its financial-services business, GE Capital. No longer (0)______. That added insult to the injury that GE has already suffered. Last year the outfit generated a profit of $8.6 billion or almost 48％ of GE’s total earnings. By exploiting its AAA rating, GE Capital was able to raise capital cheaply and then deploy it to fund everything from commercial-property and home loans to credit-card lending and insurance. (8)______. Announcing its decision to downgrade the business, SP predicted rising credit losses in coming months in several areas of GE Capital’s portfolio. Although GE’s demotion from AAA was bad news, it triggered a rise in the firm’s shares, which had recently been trading at about the same price as one of the light bulbs that the company makes. (9)______. They may also have taken comfort from the agency’s conclusion that GE’s industrial businesses should continue to pump oodles of cash, in spite of the global downturn. Yet some financial analysts are still fretting that GE Capital’s portfolio may contain more nasty surprises. (10)______. They also wonder out loud whether Moody’s, another rating agency, will take a more pessimistic view of GE’s prospects when it finishes a review of the AAA rating that it still assigns to the firm. Next week GE plans to hold an in-depth briefing on the state of the assets in GE Capital’s portfolio, which will help to dispel the cloud still hanging over the business. It has also been telling anyone who will listen that it doesn’t expect this week’s downgrade to have a significant impact on its business, though it does plan to keep shrinking GE Capital’s activities so that the unit represents no more than 30％ of total profit. (11)______. GE is sitting on $48 billion of cash and has already raised over 90％ of its long-term debt needs for this year—no mean feat in a dire credit market. The company also plans to slash its dividend from the second half of 2009, which it reckons to conserve an additional $9 billion a year on an ongoing basis. (12)______.. In his annual letter to shareholders published recently, Mr. Immelt admitted that GE’S reputation had been “tarnished”. A. This has made some of the company’s small investors apoplectic; they have grown used to juicy dividend payments. B. Jeff Immelt, GE’s CEO, has said that the overall company will continue to manage itself like a AAA-rated firm, notably by keeping plenty of liquidity to hand. C. Resolving lingering doubts over GE Capital quickly will be essential if one of America’s most iconic companies is to regain its shine. D. They point out that the business does not mark many of its assets to their market price—a practice that has blown huge holes in the finances of many big banks. E. No doubt investors were relieved that SP didn’t make an even deeper cut in the company’s rating. F. But the chaos triggered by the credit crunch has taken the shine off GE’s cash machine, which has seen some of its property and other loans turn sour. G. SP stripped the company and its financial arm of their top-notch ratings, downgrading them to AA-plus.
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单选题An automaker is facing financial difficulties. The vice president of marketing has determined that the root of the company’s problems is low brand loyalty. The vice president proposes, there- fore, that the company begin an aggressive advertising campaign focused on children aged from three to eight years. By securing strong brand recognition with this demographic, he argues, the company will have an advantage when these customers reach an age when they can buy cars. Which of the following, if true, raises the most serious doubts about the vice president’s proposal?A
Studies have shown that children are an important factor in the car-buying decision for 75 percent of parents with children under 18 years of age.B
The financial difficulties facing the company will result in the company’s declaring bankruptcy within five years if the difficulties are not addressed effectively.C
The company’s most recent advertising campaign, focused on the theme of “Rev up your life,” has received positive ratings from the demographic aged 18 to29.D
Children are accustomed to viewing ads for car toys while watching their favorite television programs, so ads for actual cars will appeal to them.E
The vice president who made the proposal has only one year of experience in the automotive industry, but has spent more than 20 years in the financial services and children’s entertainment industries.
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