Which opinion of using English in the classroom is wrong?()
A.teacher-guided correction
B.group correction
C.focus correcting
A.teacher-guided correction
B.group correction
C.focus correcting
第1题
Which of the following is NOT a responsibility of the auditor?
A.To provide an opinion on the truth and fairness of the financial statements
B.To conduct an audit in accordance with International Standards on Auditing
C.To express an opinion on the company’s going concern status
第2题
A、Reading is hard to learn.
B、I dislike reading.
C、Reading is my favorite、How about you?
D、Which do you think is harder to learn, listening or reading?
第3题
第4题
The following scenario relates to questions 6–10
You are an audit manager at Blenkin & Co and are approaching the end of the audit of Sampson Co, which is a large listed retailer. The draft financial statements currently show a profit before tax of $6·5m and revenue of $66m for the financial year ended 30 June 20X6. You have been informed that the finance director left Sampson Co on 31 May 20X6.
As part of the subsequent events audit procedures, you reviewed post year-end board meeting minutes and discovered that a legal case for unfair dismissal has been brought against Sampson Co by the finance director. During a discussion with the Human Resources (HR) director of Sampson Co, you established that the company received notice of the proposed legal claim on 10 July 20X6.
The HR director told you that Sampson Co’s lawyers believe that the finance director’s claim is likely to be successful, but estimate that $150,000 is the maximum amount of compensation which would be paid. However, management does not intend to make any adjustments or disclosures in the financial statements.
Blenkin & Co has a responsibility to perform. procedures to obtain sufficient, appropriate evidence that subsequent events are appropriately reflected in the financial statements of Sampson Co.
Subsequent events procedures should be performed between the date of the financial statements and WHICH DATE?
A.The date the subsequent events review is performed
B.The date of approval of the financial statements
C.The date of the auditor’s report
D.The date the financial statements are issued
If, after the financial statements have been issued, Blenkin & Co becomes aware of a fact which may have caused its report to be amended, the firm should consider several possible actions.
Which of the following are appropriate actions for Blenkin & Co to take?
(1) Discuss the matter with management and, where appropriate, those charged with governance
(2) Obtain a written representation from management
(3) Consider whether the firm should resign from the engagement
(4) Enquire how management intends to address the matter in the financial statements where appropriate
A.1 and 2
B.1 and 4
C.2 and 3
D.3 and 4
Which of the following audit procedures should be performed to form. a conclusion as to whether the financial statements require amendment in relation to the unfair dismissal claim?
(1) Inspect relevant correspondence with Sampson Co’s lawyers
(2) Write to the finance director to confirm the claim and level of damages
(3) Review the post year-end cash book for evidence of payments to the finance director
(4) Request that management confirm their views in a written representation
A.1, 2 and 3
B.1, 2 and 4
C.1, 3 and 4
D.2, 3 and 4
You are drafting the auditor’s report for Sampson Co and the audit engagement partner has reminded you that the report will need to reflect the requirements of ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report.
According to ISA 701, which of the following should be included in the ‘Key Audit Matters’ paragraph in the auditor’s report?
A.Matters which required significant auditor attention
B.Matters which result in a modification to the audit opinion
C.All matters which were communicated to those charged with governance
D.All matters which are considered to be material to the financial statements
Which of the following audit opinions will be issued if the unfair dismissal case is NOT adjusted for or disclosed within the financial statements?
A.A qualified audit opinion as the financial statements are materially misstated
B.A qualified audit opinion as the auditor is unable to obtain sufficient appropriate evidence
C.An unmodified opinion with an emphasis of matter paragraph
D.An unmodified audit opinion
请帮忙给出每个问题的正确答案和分析,谢谢!
第7题
31. Which of the following statements is true according to the passage? ()
A. AIDS is a disease for which a cure has been found.
B. AIDS is a disease which has just been found.
c. AIDS is a disease which has existed for a long time.
D. AIDS is a disease which spreads very slowly.
32. Who is easily infected with AIDS? ()
A. People who use drugs.
B. People who visit prostitutes.
C. Patients who stay in hospital.
D. All of the above.
33. In WHO' s opinion, what will help most effectively in fighting against the spread of AIDS? ()
A. More education.
B. More medicines.
C. More doctors.
D. More equipment.
34. From the passage , we can see that the writer is not happy about ().
A. the education the general public get on AIDS
B. the education the medical staff get on AIDS
C. the TV programmes on AIDS
D. the newspaper articles on AIDS
35. Which of the following statements is NOT true according to the passage? ()
A. It is not enough only to educate the general pubic.
B. There are some hospitals in some parts of the world which do not accept AIDS patients.
C. Great care has been taken to prevent the spread of AIDS everywhere in the world now.
D. More money and resources are needed to control the spread of AIDS
第10题
Other people feel sure that the present trend is towards too little sleep. To quote one medical opinion, "Thousands of people drift through life suffering from the effects of too little sleep; the reason is not that they can't sleep. Like advancing colonists, we do seem to be grasping ever more of the land of sleep for our waking needs, pushing the boundary back and reaching, apparently, for a point in our evolution where we will sleep no more. This in itself, of course, need not be a bad thing. What could be disastrous, however, is that we should press too quickly towards this goal, sacrificing sleep only to gain more time in which to jeopardize our civilization by actions and decisions made weak by fatigue.
Then, to complete the picture, there are those who believe that most people are persuaded to sleep too much. Dr. H. Roberts, writing in Every Man in Health, asserts it may safely be stated also. It would be a pity to retard our development by holding back those people who are gifted enough to work and play well with less than the average amount of sleep, if indeed it does them no harm. If one of the trends of evolution is that more of the life span is to be spent in gainful waking activity, then surely these people are in the van of this advance.
The author seems to indicate that ______.
A.there are many controversial issues like the right amount of sleep
B.among many issues the right amount of sleep is the least controversial
C.people are now moving towards solving many controversial issues
D.the right amount of sleep is a topic of much controversy among doctors