A Gial Chess ChampionIn the year 2000, a smiling gidl from Guntur, India, created a reco

听力原文： The International Olympic Committee is releasing an evaluation report on the five cities bidding to stage the 2012 Olympic Games. The report won't rank the cities but it is intended to guide the Committee when it votes for the winner next month. It will focus on technical aspects of the bid, such as the quality of venues, transport and security. Paris, London, Madrid, New York, and Moscow are all bidding for the Games. Our sports correspondent Harry Pierre reports:

The publication of the report marked the thirty-day campaign after two years of growing campaigning by the five bidding cities, the IOC has already stated that all five could stage a successful games. The evaluation report is based on the comprehensive bid book, which details all aspects of the city's bid and the visit by the IOC inspectors headed by the Olympic champion Nawal El Moutawakel of Morocco. Venues, hotels, security, transport, financing and public support for the bid have all come under the team's scrutiny.

Which item is NOT included in the team's scrutiny?

A．financing

B．weather

C．transport

D．public support

You are an audit supervisor of Pluto & Co and are currently planning the audit of your client, Venus Magnets Co (Venus) which manufactures decorative magnets. Its year end is 31 December 2015 and the forecast profit before tax is $9·6 million.

During the year, the directors reviewed the useful lives and depreciation rates of all classes of plant and machinery. This resulted in an overall increase in the asset lives and a reduction in the depreciation charge for the year.

Inventory is held in five warehouses and on 28 and 29 December a full inventory count will be held with adjustments for movements to the year end. This is due to a lack of available staff on 31 December. In October, there was a fire in one of the warehouses; inventory of $0·9 million was damaged and this has been written down to its scrap value of $0·2 million. An insurance claim has been submitted for the difference of $0·7 million. Venus is still waiting to hear from the insurance company with regards to this claim, but has included the insurance proceeds within the statement of profit or loss and the statement of financial position.

The finance director has informed the audit manager that the October and November bank reconciliations each contained unreconciled differences; however, he considers the overall differences involved to be immaterial.

A directors’ bonus scheme was introduced during the year which is based on achieving a target profit before tax. In order to finalise the bonus figures, the finance director of Venus would like the audit to commence earlier so that the final results are available earlier this year.

Required:

Describe FIVE audit risks, and explain the auditor’s response to each risk, in planning the audit of Venus Magnets Co.

Animation means making things which are lifeless come alive and move.

Since earliest times, people have always been astonished by movement. But not until this century have we managed to take control of movement, to record it, and in the case of animation, to retranslate it and recreate it. To do all this, we use a movie camera and a projector (放映机).

In the world of cartoon animation, nothing is impossible. You can make the characters do exactly what you want them to do.

A famous early cartoon character was Felix the Cat, created by Pat Sullivan in America in the early nineteen twenties. Felix was a wonderful cat. He could do all sorts of things no natural cat could do like taking off his tail, using it as a handle and then putting it back.

Most of the great early animators lived and worked in America, the home of the moving picture industry. The famous Walt Disney cartoon characters came to life after 1928. Popeye the Sailor and his girl friend Olive Oyo were born at Max Ficischer in 1933.

But to be an animator, you don't have to be a professional (专业人士). It is possible for anyone to make a simple animated film without using a camera at all, All you have to do is to draw directly onto an empty film and then run the film through a projector.

What does the passage mainly discuss?

A．Animal world.

B．Movie camera.

C．Cartoon making.

D．Movement.

D

Animation means making things which are lifeless come alive and move.

Since earliest times, people have always been astonished by movement. But not until this century have we managed to take control of movement, to record it, and in the case of animation, to retranslate it and recreate it. To do all this, we use a movie camera and a projector (放映机).

In the world of cartoon animation, nothing is impossible. You can make the characters do exactly what you want them to do.

A famous early cartoon character was Felix the Cat, created by Pat Sullivan in America in the early nineteen twenties. Felix was a wonderful cat. He could do all sorts of things no natural cat could do like taking off his tail, using it as a handle and then putting it back.

Most of the great early animators lived and worked in America, the home of the moving picture industry. The famous Walt Disney cartoon characters came to life after 1928. Popeye the Sailor and his girl friend Olive Oyo were born at Max Ficischer in 1933.

But to be an animator, you don't have to be a professional(专业人士). It is possible for anyone to make a simple animated film without using a camera at all. All you have to do is to draw directly onto an empty film and then run the film through a projector.

What does the passage mainly discuss?

[A] Animal world

[B] Movie camera

[C] Cartoon making

[D] Movement