第1题
【C1】
A.pushing
B.pulling
C.filling
D.carrying
第2题
Section B – ALL SIX questions are compulsory and MUST be attempted
You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.
At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.
You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.
Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.
The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and
(ii) For each threat, explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
第3题
A.byusingtheSTATUScommandoftheListenercontrolutility
B.byusingtheSTATUSL1commandoftheListenercontrolutility
C.byusingtheSHOWRULEScommandoftheListenercontrolutility
D.byusingtheSETPASSWORDcommandoftheListenercontrolutility
E.bysearchingforthePASSWORD_LISTENERentryinthelistener.orafile
第5题
A.sensitively
B.accordingly
C.efficiently
D.imaginatively
第6题
Henry's job was to examine cars which crossed the frontier to make 21______that theywere not smuggling (走私) anything into the country. Every evening, except at weekends,he 22______ see a factory worker coming up the hill towards the frontier, pushing a bicyclewith a big load of old straw on it. When the bicycle reached the frontier, Henry 23______ to stop the man and make him take the straw off and untie it. Then he would examine the24______ very carefully to see if he could find anything, after which he would look in all theman's pockets 25______ he let him tie the straw again. The man would then put it on his bicycle and go off down the hill with it. Although Henry was always 26______ to find gold or jewelry or other valuable things hidden in the straw, he never found any.
Then one evening, after he had looked 27______ the straw as usual, he said to him,"Listen. 1 know that you are smuggling things across this frontier. Won't you tell me what it is that you are bringing into the country so 28______ ? I' m an old man, and today's my last day on the job. Tomorrow I' m going to 29______. 1 promise that 1 shall not tell anyone if you tell me what you've been smuggling." The factory worker did not say anything for 30______.Then he smiled, turned to Henry and said quietly, "Bicycles. "
21. A. known B. clear C. obvious D. sure
22. A. would B. must C. might D. should
23. A. had B. ought C. used D. wanted
24. A. bicycle B. hill C. straw D. worker
25. A. when B. before C. while D. as
26. A. thinking B. suspecting C. expecting D. insisting
27. A. thoroughly B. through C. down D. up
28. A. carefully B. successfully C. obviously D. silently
29.A. return B. retreat C. retire D. rest
30. A. short while B. a period C. few minutes D. some time
第7题
B: Yes, on certain kinds. It's very good on aluminum and brass.
A: Aluminum and brass. I see. What about other metals? Can it be used with silver?
B: Well, it's not really very good with silver. We have a special cleaner for silver.
A: Oh. And what about enamel surfaces, like on a bathtub, for example.
B: Yes, it works weft on enamel.
A: And what about on things like floor tiles?
B: Yes, it's perfect for floor tiles. It really takes off tough stains and marks. But it's not good for cleaning wooden floors or wooden surfaces. It might even damage them.
A: How about plastic?
B: Plastic's fine. No trouble at all.
A: Good, then I'll take two cans, please.
?Look at the note below.
?You will hear a talk about a cleaner.
Cleaner Message
1 It's very good on aluminum and (9) , but not very good with (10)
2 It works well on enamel, it's perfect for floor tiles. But it's not good for (11) floors however, (12) is fine.
第9题
A.All the ads are used to promote a product or to increase a company’s profits.
B.Neither of ads are used to promote a product or to increase a company’s profits.
C.Some of ads are used to promote a product or to increase a company’s profits.
D.None of ads are used to promote a product or to increase a company’s profits.
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