Auditors are required to undertake an overall revi...

Auditors are required to undertake an overall review of the financial statements as the final step before they form. their audit opinion. As part of this process they undertake a number of procedures.

Which of the following procedures would an auditor NOT undertake as part of the overall review of the financial statements?

A.Reviewing the financial statements to ensure they are consistent with the auditor’s knowledge of the business and the results of their audit work

B.Performing analytical procedures on the financial statements to form an overall conclusion on the financial statements

C.Undertaking a review of subsequent events to identify whether any adjustment or disclosure is required in the financial statements

D.Reviewing the financial statements to ensure compliance with accounting standards and local legislation disclosure

Which of the following risks are covered by the All Risks coverage of PICC Ocean Marine Cargo Clauses. （ ）

A．war and fire

B．strike and delay

C．aflatoxin and on deck

D．heavy weather and fire

Which of the following risks are covered by the All Risks coverage of PICC Ocean Marine Cargo Clauses?（ ）

A．An overall rise in blood pressure and heart rote.

B．There is no change in blood pressure and heart rate.

C．A drop in blood pressure but a rise in heart rote.

D．An overall drop m blood pressure and heart rote.

How to approach Writing Test Part One

&8226;This part tests your ability to write a short report expressing information which you are given in graphic form, such as bar charts, pie charts and graphs.

&8226;Read the instructions carefully so that you know what you are required to do: this is usually to describe or compare the information in the graphic input. Underline the keywords in the instructions.

&8226;Make an outline plan of the report.

&8226;Start with a brief description of what the report is about.

&8226;You can use suitable headings if you wish.

&8226;Try to use a wide range of appropriate vocabulary and grammatical structures.

&8226;You should not invent any information for this part.

&8226;Check that you have written your answer in 120-140 words (multiply the number of lines by the average number of words per line: don't waste time counting every word).

&8226;After writing, read what you have written, correct mistakes and make improvements. If you want to add anything, use a sign, e.g. *. Put a line through anything you want to omit. You should not rewrite your answer.

&8226;Make sure the examiner will be able to read your answer. Use a pen and your normal handwriting (do not write in capital letters).

&8226;You should spend about 20-25 minutes on this part.

1. Question 1

&8226;The charts on the opposite page show responses to questions in a recent survey of 100 independent consultants, about their age, type of business activity and marketing tools.

? Using the information from the graphs, write a short report describing the situation for independent consultants.

? Write 120 - 140 words.

【An overall cellular network contains a number of different elements from the base transceiver station (BTS) itself with its antenna back through a base station controller (BSC), and a mobile switching centre (MSC) to the location registers (HLR and VLR) and the link to the public switched telephone network (PSTN). Of the units within the cellular network, the BTS provides the direct communication with the mobile phones. There may be a small number of base stations then linked to a base station controller. This unit acts as a small centre to route calls to the required base station, and it also makes some decisions about which of the base station is best suited to a particular call. The links between the BTS and the BSC may use either land lines of even microwave links. Often the BTS antenna towers also support a small microwave dish antenna used for the link to the BSC. The BSC is often co-located with a BTS. The BSC interfaces with the mobile switching centre. This makes more widespread choices about the routing of calls and interfaces to the land line based PSTN as well as the HLR and VLR.】 From the paragraph above, in a cellular network, the （98） can provide direct communication with a mobile phone, the （99） acts as a small centre to route calls to the required base station, and it also makes some decisions about which of the base station is best suited to a particular call.（100） can be used to link the BSC with related BTS。

A. BSC B. BTS C. MSC D. VLR A. BSC B. BTS C. MSC D. HLR A. Land lines B. Microwave links C. Microwave dish antenna D. Land lines or microwave links

Salvage charges are not covered in FPA coverage ( )

A．正确

B．错误

Books are steadily increasing in size: the average number of pages has grown by 25% over the last 15 years. A study of more than 2500 books appearing on New York Times bestseller reveals that the average length has increased from 320 pages in 1999 to 400 pages in 2014. According to James Finlayson, who carried out the survey, there ’s a “relatively consistent pattern of grow th year on year ”. For Finlayson, much of this shift can be explained by the industry ’s shift towards digital. He says “When you pick up a large book in a shop, you can sometimes be intimidated, but if you have a big book on a Kindle （eBook ）, that’s not a consideration. ”