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(c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved your
firm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a senior
government official to a foreign country next month. (4 marks)
Required:
Identify and comment on the ethical and other professional issues raised by each of these matters and state what
action, if any, Dedza should now take.
NOTE: The mark allocation is shown against each of the three situations
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更多 “ (c) Your firm has provided financial advice to the Pholey family for many years and this has sometimes involved yourfirm in carrying out transactions on their behalf. The eldest son, Esau, is to take up a position as a seniorgovernment official to a foreign country next month. (4 marks)Required:Identify and comment on the ethical and other professional issues raised by each of these matters and state whataction, if any, Dedza should now take.NOTE: The mark allocation is shown against each of the three situations ” 相关考题
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According to this passage, a money marketA．provides convenient services to its customers.B．has close contact with the individuals or firms seeking funds.C．maintains accounts with various retailers of financial services.D．is made up of institutions who specialize in handling wholesale monetary transactions.
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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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4 You are an audit manager in Nate Co, a firm of Chartered Certified Accountants. You are reviewing three situations,which were recently discussed at the monthly audit managers’ meeting:(1) Nate Co has recently been approached by a potential new audit client, Fisher Co. Your firm is keen to take theappointment and is currently carrying out client acceptance procedures. Fisher Co was recently incorporated byMarcellus Fisher, with its main trade being the retailing of wooden storage boxes.(2) Nate Co provides the audit service to CF Co, a national financial services organisation. Due to a number oferrors in the recording of cash deposits from new customers that have been discovered by CF Co’s internal auditteam, the directors of CF Co have requested that your firm carry out a review of the financial informationtechnology systems. It has come to your attention that while working on the audit planning of CF Co, Jin Sayed,one of the juniors on the audit team, who is a recent information technology graduate, spent three hoursproviding advice to the internal audit team about how to improve the system. As far as you know, this advice hasnot been used by the internal audit team.(3) LA Shots Co is a manufacturer of bottled drinks, and has been an audit client of Nate Co for five years. Twoaudit juniors attended the annual inventory count last Monday. They reported that Brenda Mangle, the newproduction manager of LA Shots Co, wanted the inventory count and audit procedures performed as quickly aspossible. As an incentive she offered the two juniors ten free bottles of ‘Super Juice’ from the end of theproduction line. Brenda also invited them to join the LA Shots Co office party, which commenced at the end ofthe inventory count. The inventory count and audit procedures were completed within two hours (the previousyear’s procedures lasted a full day), and the juniors then spent four hours at the office party.Required:(a) Define ‘money laundering’ and state the procedures specific to money laundering that should be consideredbefore, and on the acceptance of, the audit appointment of Fisher Co. (5 marks)
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(c) Maxwell Co is audited by Lead Co, a firm of Chartered Certified Accountants. Leo Sabat has enquired as towhether your firm would be prepared to conduct a joint audit in cooperation with Lead Co, on the futurefinancial statements of Maxwell Co if the acquisition goes ahead. Leo Sabat thinks that this would enable yourfirm to improve group audit efficiency, without losing the cumulative experience that Lead Co has built up whileacting as auditor to Maxwell Co.Required:Define ‘joint audit’, and assess the advantages and disadvantages of the audit of Maxwell Co being conductedon a ‘joint basis’. (7 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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I wonder how many years ago _______.A.did you father retireB.your father retiredC.has your father retiredD.your father has retired
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EXTENDED FAMILY In an extended family, all the people share one household. Apart from parents and children, there may be other family members grandparents, aunts, uncles, cousins, etc. That is to say, a large family may have more than two generations, and often there are more than two adults from different generations of a family. The family members live together for many reasons. They may help to bring up children or to take care of an ill relative. They may also help with saving money. Sometimes children are brought up by their grandparents, for their parents have died or can never take care of them. Many grandparents look after the children,particularly when both parents are busy working. This large family is called extended family. It can be found all over the world. The number of these families has increased by 40 percent in the past ten years. Most of such families live happily together.1. In an extended family, people live in different houses.()2. An extend family includes at least three generations.()3.In an extended family, children are looked after by their grandparents because their parents are traveling around.()4. Extended families can be found all over the world.()5. Children can live happily with their parents and grandparents.()
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I’m afraid his son has ___ an accident.
A.involvedB.involved inC.got involvedD.got involved in
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We take the liberty () to you with a view to building up business relations with your firm.A、writingB、to be writingC、to writingD、to write
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Your firm has been recommended to us by DINOSOUR TOY CO,LTD()we have done business for many fears.
A、whichB、with whomC、whomD、with which
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How many life buoys has your ship been exactly________.A.produced byB.met withC.offered ofD.provided with
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How many drypowder extinguishers has your ship exactly been______．A.producedB.provided withC.supplied byD.met with
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A new scheme for getting children to and from school is being started by the education authorities in part of Eastern England． This could end the worries of many parents fearful for their children's safety on the roads．
Until now the Country Council has only been prepared to provide bus services for children living more than three miles from their school, or sometimes less if special reasons existed． Now it has been decided that if a group of parents ask for help in organizing transport they will be prepared to go ahead, provided the arrangement will not lose money and that children taking part will be attending their nearest school．
The new scheme is to be tried out this term for children living at Milton who attend Impington school． The children live just within the three-mile limit and the Council has said in the past it will not undertake to provide free transport to the school． But now they have agreed to organize a bus service from Milton to Impington and back, a plan which has the support of the school's headmaster．
Between 50 and 60 parents have said they would like their children to take part in． Final calculations have still to be carried out, but a council official has said the cost of parents should be less than $6．50 a tenn．
They have been able to arrange the service at a low cost because there is already an agreement with the bus company for a bus to take children who live further away to Impington． The same bus would now just make an extra journey to pick up the Milton children． The official said they would get in touch with other groups of parents who in the past had asked if transport could be provided for their children, to see if they would like to take part in the new scheme．
Taking part in the Council's trial schemes are children who__________．A.living in Milton and go to Impington school
B.living in Impington and go to Milton school
C.living in Milton and go to Milton school
D.living in Impington and go to Impington school
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A new scheme for getting children to and from school is being started by the education authorities in part of Eastern England． This could end the worries of many parents fearful for their children's safety on the roads．
Until now the Country Council has only been prepared to provide bus services for children living more than three miles from their school, or sometimes less if special reasons existed． Now it has been decided that if a group of parents ask for help in organizing transport they will be prepared to go ahead, provided the arrangement will not lose money and that children taking part will be attending their nearest school．
The new scheme is to be tried out this term for children living at Milton who attend Impington school． The children live just within the three-mile limit and the Council has said in the past it will not undertake to provide free transport to the school． But now they have agreed to organize a bus service from Milton to Impington and back, a plan which has the support of the school's headmaster．
Between 50 and 60 parents have said they would like their children to take part in． Final calculations have still to be carried out, but a council official has said the cost of parents should be less than $6．50 a tenn．
They have been able to arrange the service at a low cost because there is already an agreement with the bus company for a bus to take children who live further away to Impington． The same bus would now just make an extra journey to pick up the Milton children． The official said they would get in touch with other groups of parents who in the past had asked if transport could be provided for their children, to see if they would like to take part in the new scheme．
?Agreement to pay for the new bus service has been obtained from__________．A.the school's headmaster
B.the education department
C.the bus company
D.the parents
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According to the article, why is the merger of Poynter Technologies and Carce Company mentioned in the book? （ ）A.To point out the legal issues raised by new technologies
B.To show how the world's largest computer technology firm was created
C.To indicate that large companies have advantages in the marketplace
D.To illustrate the impact technology has on transactions
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共用题干
Energy CycleDo you find getting up in the morning so difficult that it's painful?This might be called laziness, but Dr. Kleitman has a new explanation.He has proved that everyone has a daily energy cycle.During the hours when you labor through your work you may say that you are"hot".That's true.The time of day when you feel most energetic is when your cycle of body temperature is at this peak.For some people the peak comes during the morning. For others it comes in the afternoon or evening. No one has discovered why this is so,but it leads to such familiar words as:"Get up, John!You'll be late for work again!"The possible explanation to the trouble is he is at his tempera-ture-and-energy peak in the evening. Much family quarrelling ends when husbands and wives realize what these energy cycles mean,and which cycle each member of the family has.You can't change your energy cycle,but you can learn to make your life fit it better. Habit can help,Dr. Kleitman believes.Maybe you're sleepy in the evening but feel you must stay up late anyway.Counteract your cycle to some extent by habitually staying up later than you want to.If your energy is low in the morning but you have an important job to do early in the day,rise before your usual hour. This won't change your cycle,but you'll get up steam and work better at your low point.Get off to a slow start,which saves your energy.Get up with a leisurely yawn and stretch.Sit on the edge of the bed a minute before putting your feet on the floor. Avoid the troublesome search for clean clothes by laying them out the night before.Whenever possible,do routine work in the afternoon and save tasks requiring more energy for your sharper hours.According to the passage,many family quarrels are resulted from awareness of different energy cycles.A:Right B:Wrong C:Not mentioned
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共用题干
Energy CycleDo you find getting up in the morning so difficult that it's painful?This might be called laziness,but Dr. Kleitman has a new explanation. He has proved that everyone has a daily energy cycle.During the hours when you labor through your work you may say that you're“hot”.That's true .The time of day when you feel most energetic is when your cycle of body temperature is at its peak .For some people the peak comes during the morning. For others it comes in the afternoon or evening.No one has discovered why this is so,but it leads to such familiar monologues as:“Get up,John!You'll be late for work again!”The possible explanation to the trouble is that John is at his temperature-and-energy peak in the evening. Much family quarrelling ends when husbands and wives realize what these energy cycles mean,and which cycle each member of the family has.You can't change your energy cycle,but you can learn to make your life fit to it better. Habit can help,Dr. Kleitman believes. Maybe you're sleepy in the evening but you must stay up late anyway .Counteract your cycle to some extent by habitually staying up later than you want to. If your energy is low in the morning but you have an important job to do early in the day,rise before your usual hour. This won't change your cycle,but you'll get up steam and work better at your low point.Get off to a slow start which saves your energy .Get up with a leisurely yawn and stretch.Sit on the edge of the bed a minute before putting your feet on the floor. Avoid the trouble of searching for clean clothes by laying them out the night before .Whenever possible,do routine work in the afternoon and save tasks requiring more energy or concentration for your sharper hours. Which of the following may lead to family quarrels according to the passage?A: Unawareness of energy cycles.B:Familiar monologues.C: A change in a family member's energy cycle.D: Attempts to work more efficiently during the cycle of other family members.
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Your firm has been recommended to us by AMK company, （） we have done business for many years.Awith whomBwith whoCwhomDwho
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Your firm has been recommended to us by AMK company, （） we have done business for many years.A、with whomB、with whoC、whomD、who
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单选题Your firm has been recommended to us by AMK company, （） we have done business for many years.A
with whomB
with whoC
whomD
who
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单选题Your vessel has anchored in a channel known to have strong tidal currents. To check your position you take a round of bearings，one of which is a range in line. One hour later the bearing on the lights in range opens up. This indicates the ship is（）.A
swingingB
dredging her anchorC
taking bearings of the lightsD
taking distances of the lights
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问答题Although the American economy has transformed itself over the years, certain issues have persisted since the early days of the republic. One is the continuing debate over the proper role for government in what is basically a marketplace economy. An economy based on free enterprise is generally characterized by private ownership and initiative, with a relative absence of government involvement. However, government intervention has been found necessary from time to time to ensure that economic opportunities are fair and accessible to the people, to prevent flagrant abuses, to dampen inflation and to stimulate growth.Ever since colonial times, the government has been involved, to some extent, in economic decision-making. The federal government, for example, has made huge investments in infrastructure, and it has provided social welfare programs that the private sector was unable or unwilling to provide. In a myriad of ways and over many decades, the government has supported and promoted the development of agriculture.
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单选题I wonder how many years ago _____.A
did your father retireB
your father retiredC
has your father retiredD
your father has retired
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单选题In plotting a running fix，how many fixed objects are needed to take your lines of position from? （）A
ThreeB
TwoC
OneD
None
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单选题Your vessel is listening 4°to port and has a short rolling period. There is loose firefighting water in the hull. The ship is trimmed down by th end with one foot of freeboard at the bow. Which action should you take first?（）A
Press up the slack No.1 starboard double bottom tankB
Pump out the forepeak tankC
Eliminate the water in the tween decks aftD
Jettision stores out of the paint locker in the focsle
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