She was told that Mr. Lee ______ （wait) for her for nearly three hours.

Cusack, from Michigan, told local newspapers the US traditional way of adding "Junior" or " II " after a boys name was too common. So, when his son was born last week, he decided on the name Jon Blake Cusack 2.0, as if he were a software upgrade. Mr Cusack admitted that it took months to persuade his wife, Jamie, to accept the idea. Mrs Cusack said she asked several friends whether they can accept this name or not. All the men, she said, felt the name was "cool". However, her women friends did not think so. "I think the women will end up liking it," she said. Mr Cusack told the local newspaper he got the idea from a film called The Legend of 1900, in which an abandoned baby is given the name 1900 to remember the year of its birth. "I thought that if they can do it, why cant we？" he said. After little Jon Version 2.0 was born, Mr Cusack even sent a celebratory email to the family and friends designed to look as though he and his wife had created new software. "I wrote things like there are a lot of new features from Version 1.0 with additional features from Jamie," he said. And he is already planning for his sons future. "If he has a child, he could name it 3.0," he said. Questions 23 to 25 are based on the passage you have just heard. 23. What do we know about "Jon Black Cusack 2.0" according to the passage？ 24. What do the names of "1900" and "Jon Version 2.0" have in common？ 25. What does "Version 1.0" refer to according to the passage？23．

A．They"re both untraditional.

B．They"re to be equally popular.

C．They both tell about the births.

D．They"re both connected with computer.

t of Fillmore Pierce Auditors.

In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audit

trail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an

‘irregularity’. A large and material cash payment had been recorded with no recipient named. The corresponding

invoice was handwritten on a scrap of paper and the signature was illegible.

Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek an

explanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding client

of Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He said

that he had personally been involved in the Van Buren audit for the last eight years and that it had always been

without incident. He also said that Frank Monroe was an old friend of his from university days and that he was certain

that he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done some

consultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome and

uncomfortable questioning.

When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the payment

was for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails would

end as she might like them to. He also reminded her that it was the final day and both he and the audit firm were

under time pressure to conclude business and get the audit signed off.

When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,

but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was therefore

now Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.

Required:

(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threats

to auditor independence in the case. (9 marks)

64, so people often made a mistake when they wanted the cinema.

One evening the telephone bell rang and Mrs Jones answered it. A tired man said, “At what time does your last film begin？”

“ I’m sorry,” said Mrs Jones, “but you have the wrong number. This is not the cinema.”

“Oh, it began twenty minutes ago,” said the man. “I’m sorry about that. Goodbye.”

Mrs Jones was very surprised, so she told her husband. Mr Jones laughed and said, “The man’s wife wanted to go to the cinema, but he was feeling tired, so he telephoned the cinema. His wife heard him, but she didn’t hear you. Now they will stay at home this evening, and the husband will be happy.

1.What can you conclude from the story？()

A.The man on the phone was not interested in films.

B.The man on the phone was ratherclever.

C.The man’s wife was fond of films.

D.The telephone companies are inefficient sometimes.

2.What do you think the man’s wife wanted to do that evening？()

A.To stay home with her husband.

B.To find out when the last film started.

C.To go to the cinema with her husband.

D.To eat out with her husband and then go to the cinema.

3.According to Mr Jones, why didn’t the man on the phone want to go to the cinema？()

A.Because he had seen the film before.

B.Because he was feeling very tired that evening.

C.Because the film wasn’t worth seeing.

D.Because the film had started already.

4.Why was Mrs Jones so surprised at a a phone call one evening？()

A.Because the call was from a stranger.

B.Because the man on the phone knew her name.

C.Because the man on the phone asked a question and then answered it himself.

D.Because the man on the phone invited her to the cinema.

5.Why do people often telephone Mrs Jones when they want the cinema？()

A.Because she lives next door to the cinema.

B.Because she knows the cinema program very well.

C.Because her telephone number is similar to that of the cinema.

D.Because the telephone

A. is

B. was

C. has been

D. had been

A、dealt with

B、told off

C、led to

D、told of

SECTION B INTERVIEW

Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Questions 1 to 5 are based on an interview. At the end of the interview you will be given 10 seconds to answer each of the following five questions.

Now listen to the interview.

听力原文：Policeman: Now, sir, I'm sorry to have kept you waiting. I had to look after the traffic on the road until some more police arrived. You're the driver of the blue ear, I believe.

Mr Simpson: Yes.

Policeman: Just a few questions, sir. Do you feel all right？

Mr Simpson: Yes, I'm...I'm fine now. I was a little shaken up at first.

Policeman: Well, I'll try not to keep you long. I just want a few details, and the rest of the information I can get tomorrow. Can I have your name and address, please？

Mr Simpson: Jeremiah Simpson, 15 Portland Crescent, Leeds.

Policeman: Have you got your driving license and insurance certificate with you？

Mr Simpson: Yes... Oh, here they are.

Policeman: M' Inn... Thank you... Oh... Yes, they're all right. Now, were there any passengers in the car？

Mr Simpson: Er yes, er my wife and a friend -- a young lady. My wife was sitting in the back and her friend in the front passenger seat.

Policeman: Where are they now？

Mr Simpson: The ambulance has just taken them to hospital. You spoke to the ambulance driver before he set off. Did he say anything about the young lady？

Policeman: He said that her injuries looked worse than they really were. The other woman --- that'd be your wife, I assume -- appeared to be suffering from shock.

Mr Simpson: Yes, I know. They advised her to go to hospital for a check-up, just in case...

Policeman: Mm. Was the young lady wearing her seat-belt？

Me Simpson: No, unfortunately. I told her to put it on, but she couldn't adjust it. I didn't think it was worth stopping the car because we were only going a few miles.

Policeman: Did she go through the windscreen？

Mr Simpson: No, she was very lucky. But she hurt her leg on the dashboard.

Policeman: Mm. It could've been much worse. Now, sir, will you tell me in your own words what happened？

Mr Simpson: Oh... Well, as you can see, I was travelling along this main road when suddenly er the other car came out of er that side street. It all happened so quickly. I just didn't see him until he hit me.

Policeman: I've just spoken to the other motorist and he says that you were speeding.

Mr Simpson: What？

Policeman: Is this true？

Mr Simpson: That's a lie. My wife and Becky'll tell you that I stopped at the pedestrian crossing just down them. You can see it's only fifty yards away. I could hardly have reached thirty miles an hour by the time I got here. Goodness knows what would've happened if I'd been going faster.

Policeman: The other driver said that he stopped at the junction. When he pulled out there was nobody coming, so you must at the junction. When he pulled out there was nobody coming, so your must have been speeding.

Mr Simpson: Well, it's not true. I've witnesses to prove it. He couldn't have stopped. The lighting is very good here along this stretch.

Policeman: Yes. He should have stopped. Why did you stop at the pedestrian crossing？

Mr Simpson: There were two old ladies on it. I'm always a bit careful with old people because they're likely to walk across the road without looking properly.

Policeman: I shouldn't worry, sir. We don' t think you were speeding -- even without measuring the skid marks.

Mr Simpson: Er, was he -- er, the other driver -- drunk？

Policeman: I don't know yet. He's admitted that he's had one or two drinks, but says it was only two half-pints. We're going to give him a breathalyser test to see whether he's over the limit. If he is, he'll be asked to have a blood test.

Mr Simpson: Well, I haven't touched a drop all night!

Policeman: No, sir. It's surprising how much a driver's b

A．A driver.

B．A passenger.

C．A policeman.

D．doctor.

A、dealt with

B、told off

C、led to

D、told of

A.like what she told to

B.as to what she tried to do

C.as she was told to

D.like she was told to

SECTION B INTERVIEW

Directions: In this section you will hear everything ONCE ONLY. Listen carefully and then answer the questions that follow. Questions 1 to 5 are based on an interview. At the end of the interview you will be given 10 seconds to answer each of the following five questions.

Now listen to the interview.

听力原文：Policeman: Now, sir, I'm sorry to have kept you waiting. I had to look after the traffic on the road until some more police arrived. You're the driver of the blue car, I believe.

Mr Simpson: Yes.

Policeman: Just a few questions, sir. Do you fed all fight？

Mr Simpson: Yes, I'm... I'm fine now. I was a little shaken up at first.

Policeman: Well, I'll try not to keep you long. I just want a few details, and the rest of the information I can get tomorrow. Can I have your name and address, please？

Mr Simpson: Jeremiah Simpson, 15 Portland Crescent, Leeds.

Policeman: Have you got your driving license and insurance certificate with you？

Mr Simpson: Yes... Oh, here they are.

Policeman: M’ hm... Thank you... Oh... Yes, they're all right. Now, were there any passengers in the car？

Mr Simpson: Er yes, er my wife and a friend — a young lady. My wife was sitting in the back and her Mend in the front passenger seat.

Policeman: Where are they now？

Mr Simpson: The ambulance has just taken them to hospital. You spoke to the ambulance driver before he set off. Did he say anything about the young lady？

Policeman: He said that her injuries looked worse than they really were. The other woman -- that'd be your wife, I as same -- appeared to be suffering from shock.

Mr Simpson: Yes, I know. They advised her to go to hospital for a cheek-up, just in case...

Policeman: Mm. Was the young lady wearing her seat-belt？

Mr Simpson: No, unfortunately. I told her to put it on, but she couldn't adjust it. I didn't think it was worth stoppin the car because we were only going a few miles.

Policeman: Did she go through the windscreen？

Mr Simpson: No, she was very lucky. But she hurt her leg on tile dashboard

Policeman: Mm. It could've been much worse. Now, sir, will you tell me in your own words what happened？

Mr Simpson: Oh... Well, as you can see, I was travelling along this main road when suddenly er the other car came out of er that side street. It all happened so quickly. I just didn't see him until he hit me.

Policeman: I've just spoken to the other motorist and he says that you were speeding.

Mr Simpson: What？

Policeman: Is this true？

Mr Simpson: That's a lie. My wife and Becky'll tell you that I stopped at the pedestrian crossing just down there. You can see it's only fifty yards away. I could hardly have reached thirty miles an hour by the time I got here. Goodness knows what would' ye happened if I'd been going faster.

Policeman: The other driver said that he stopped at the junction. When he pulled out there was nobody coming, so you must at the junction. When he pulled out there was nobody coming, so your must have been speeding.

Mr Simpson: Well, it's not true. I've witnesses to prove it. He couldn't have stopped. The lighting is very good here along this stretch.

Policeman: Yes. He should have stopped. Why did you stop at the pedestrian crossing？

Mr Simpson: There were two old ladies on it. I'm always a bit careful with old people because they're likely to walk across the road without looking properly.

Policeman: I shouldn't worry, sir. We don't think you were speeding—even without measuring the skid marks.

Mr Simpson: Er, was he -- er, the other driver — drunk？

Policeman: I don't know yet. He's admitted that he's trod one or two drinks, but says it was only two half-pints. We're going to give him a breathalyser test to see whether he's over the limit. If he is, he'll be asked to have a blood test.

Mr Simpson: Well, I haven't touched a drop all night !

Policeman: No, sir. It's surprising how much a driver's breath

A．A driver.

B．A passenger.

C．A policeman.

D．doctor.

A.cut through

B.cut down

C.cut away

D.cut off