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During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In a
statement made to the board of directors, the internal auditor said:
‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,
and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from the
warehouse every month. We should get someone to investigate what has happened and quantify the value of the
loss.’
Required:
(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.
(5 marks)
参考答案
更多 “ During the year the internal auditor of Mulligan Co discovered several discrepancies in the inventory records. In astatement made to the board of directors, the internal auditor said:‘I think that someone is taking items from the warehouse. A physical inventory count is performed every three months,and it has become apparent that about 200 boxes of flat-packed chairs and tables are disappearing from thewarehouse every month. We should get someone to investigate what has happened and quantify the value of theloss.’Required:(c) Define ‘forensic accounting’ and explain its relevance to the statement made by the internal auditor.(5 marks) ” 相关考题
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根据下面资料，回答题
They may have lived some 1,700 years ago, but the ancient Maya had an incredible knowledge of celestial bodies, which they believed influenced everything.
Now a 15-year-old boy has studied astronomical charts devised by these ancient Mexican people, as well as satellite photos, to pinpoint the location of a forgotten Mayan city. William Gadoury, from Quebec has named the "lost city" in the Yucatan jungle K′aak Chi, or Mouth of Fire.
Satellite images suggest the lost city could be among the largest built by the ancient civilisation, which thrived between 300 and 700 AD.
Wondering why the ancient people built their cities far away from rivers and in inhospitable mountains prompted the teenager to look to the sky for answers. Incredibly, the brightest of the stars matched the largest cities.
"I was really surprised and excited when I realised that the most brilliant stars of the constellations matched the largest Maya cities." He told The Journal of Montreal.
He is said to be the first to make the connection, which could lead to further finds.
It was in the 23rd constellation, containing three stars, that he found two matching cities on the map, suggesting one has not yet been re-discovered.
To investigate further, he used satellite images from the Canadian Space Agency and Google Earth to search the dense jungle for any signs of buildings.
The photographs revealed linear features that "stuck out," Daniel De Lisle, from the Canadian Space Agency told The Independent.
"There are linear features that would suggest there is something underneath that big canopy," he said. Armand La Rocque, from the University of New Brunswick believes one of the images shows network of streets leading to a large square, which may be a pyramid. "A square is not natural, it is mostly artificial and can hardly be attributed to natural phenomena," he said.
It′s possible 30 buildings accompany an impressive pyramid at the site. If true, the lost city would be one of the five largest known to archaeologists, built by the Mayans.
Linking the position of stars and the location of a lost city and the use of satellite images on a tiny territory to identify the remains buried under dense vegetation, is quite exceptional.
Dr. La Rocque thinks William Gadoury′s technique could lead archaeologists to pinpointing the location of more possible lost Mayan metropolises.
How does William Gadoury find the Maya city 查看材料A.He studied the satellite photos.
B.He studied astronomical charts devised by these ancient Mexican people.
C.He found two matching cities on the map, suggesting one had not yet been re-discovered.
D.Both A and B.
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类的方法通常声明为 ，类的实例变量通常声明为A．internal，privateB．public，privateC．internal，publicD．public，internal
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