–Where is John? I couldn't find him. ()
A.He is very busy working on his project.
B.I am sorry but I 'm afraid I can 't agree with you.
C.I suppose he could have gone to the meeting room.
C、I suppose he could have gone to the meeting room.
A.He is very busy working on his project.
B.I am sorry but I 'm afraid I can 't agree with you.
C.I suppose he could have gone to the meeting room.
C、I suppose he could have gone to the meeting room.
第1题
A. Do you have any advice?
B.Would you please do me a favor?
C.Where on earth are you going tonight?
D.Could you send me twenty dollars until Wednesday?
第2题
Linda: Yes, Mr. Taylor. We will use the conference room (答案?)for the meeting.
John: Thats right. The meeting is very important. Where shall the guests gather before the meeting begins?
Linda: (答案?) . Its spacious there.
John: We will have several foreign guests (答案?).
Linda: I have arranged for an interpreter to be present. But it is said these foreigners can speak English.
John: Really? I will also try to speak slowly. How will you arrange (答案?) , Linda?
Linda: We have prepared the name cards to be put (答案?) for guests to sit by. What time would you like refreshments, Mr. Taylor?
John: Well, after my report, there will be a break for refreshments.
Linda: All right, I see.
A. from Spainon
B. on the second floor
C.on the conference table
D.In the VIP lounge
E.the guests seats
第3题
Lily Window Glass Co (Lily) is a glass manufacturer, which operates from a large production facility, where it undertakes continuous production 24 hours a day, seven days a week. Also on this site are two warehouses, where the company’s raw materials and finished goods are stored. Lily’s year end is 31 December.
Lily is finalising the arrangements for the year-end inventory count, which is to be undertaken on 31 December 2012. The finished windows are stored within 20 aisles of the first warehouse. The second warehouse is for large piles of raw materials, such as sand, used in the manufacture of glass. The following arrangements have been made for the inventory count:
The warehouse manager will supervise the count as he is most familiar with the inventory. There will be ten teams of counters and each team will contain two members of staff, one from the finance and one from the manufacturing department. None of the warehouse staff, other than the manager, will be involved in the count.
Each team will count an aisle of finished goods by counting up and then down each aisle. As this process is systematic, it is not felt that the team will need to flag areas once counted. Once the team has finished counting an aisle, they will hand in their sheets and be given a set for another aisle of the warehouse. In addition to the above, to assist with the inventory counting, there will be two teams of counters from the internal audit department and they will perform. inventory counts.
The count sheets are sequentially numbered, and the product codes and descriptions are printed on them but no quantities. If the counters identify any inventory which is not on their sheets, then they are to enter the item on a separate sheet, which is not numbered. Once all counting is complete, the sequence of the sheets is checked and any additional sheets are also handed in at this stage. All sheets are completed in ink.
Any damaged goods identified by the counters will be too heavy to move to a central location, hence they are to be left where they are but the counter is to make a note on the inventory sheets detailing the level of damage.
As Lily undertakes continuous production, there will continue to be movements of raw materials and finished goods in and out of the warehouse during the count. These will be kept to a minimum where possible.
The level of work-in-progress in the manufacturing plant is to be assessed by the warehouse manager. It is likely that this will be an immaterial balance. In addition, the raw materials quantities are to be approximated by measuring the height and width of the raw material piles. In the past this task has been undertaken by a specialist; however, the warehouse manager feels confident that he can perform. this task.
Required:
(a) For the inventory count arrangements of Lily Window Glass Co:
(i) Identify and explain SIX deficiencies; and
(ii) Provide a recommendation to address each deficiency.
The total marks will be split equally between each part (12 marks)
You are the audit senior of Daffodil & Co and are responsible for the audit of inventory for Lily. You will be attending the year-end inventory count on 31 December 2012.
In addition, your manager wishes to utilise computer-assisted audit techniques for the first time for controls and substantive testing in auditing Lily Window Glass Co’s inventory.
Required:
(b) Describe the procedures to be undertaken by the auditor DURING the inventory count of Lily Window Glass Co in order to gain sufficient appropriate audit evidence. (6 marks)
(c) For the audit of the inventory cycle and year-end inventory balance of Lily Window Glass Co:
(i) Describe FOUR audit procedures that could be carried out using computer-assisted audit techniques (CAATS);
(ii) Explain the potential advantages of using CAATs; and
(iii) Explain the potential disadvantages of using CAATs.
The total marks will be split equally between each part (12 marks)
第4题
Renne Tubegeihan uses his own Website to invite people into his virtual home. While John Marashod designed his own Website to attract other parents of disabled children, " I'd say the goal of this site is to basically link parents in the same situation with disabled children and exchange ideas with one another. "
Renne and John are part of a growing number of surfers who have established their own Websites. If you want to weave a Web yourself, it's easier than you think. The first step is to get your own Web address. They're sold by Web service providers like Microsoft, AT&T, and other local companies. You are expected to pay between 15 and 25 dollars every month to rent space for your site. But some companies, like Tripod and Geocities, issue the site for free if you agree to allow their advertising on your page.
Before you get into setting up your own Website, you should go around and do some surfing and check out other sites. Once you know what you want to do, it's time to build. If you just want the basics, you can use Microsoft's free Internet Assistant; or if you want to get a little fancier, you can buy a software program like Adobe Page Mill for 100 dollars, or Microsoft's FrontPage Editor for 150 dollars.
According to the passage, some people create their own Websites in order to______.
A.sell their personal things
B.set up family business
C.communicate with others
D.show off their Website building skills
第5题
A.attack the sun as an unruly servant
B.give compliments to the mistress and her power of beauty
C.criticize the sun's intrusion into the lover's private life
D.lecture the sun on where true royalty and riches lie
第6题
I knew ______ John Lennon, but not ______ famous one.
A) /, a B) a, the C) /, the D) the, a
第7题
—What did you do last weekend? —______ went on a picnic.
A.I, Tom and John
B.Tom, John and I
C.Tom, John and me
D.Tom, I and John
第9题
I don't really know what to ______ John, who is so difficult to please.
A.handle
B.do with
C.deal with
D.arrange
第10题
John: Is it possible for you to work late tonight?
Nick: _____________
A、I like it.
B、I'll do that.
C、I'd love to.
D、I think so.
第11题
—Shall I tell John about it?—No , you ______. I've told him already.
A.needn't
B.wouldn't
C.mustn't
D.shouldn't