When Zhuangzi’s disciples were talking about giving him a lavish burial, what was Zhuangzi’s plan？

Rigoberto Padilla, 21, came to the USA from Mexico when he was 6. He went to school in Chicago, joined the honor society and dreamed of becoming a lawyer-all while living here illegally. Padilla's status wasn't a problem until he applied for college and couldn't qualify for financial aid without a Social Security number, he says.

In January, the University of Illinois-Chicago junior was charged with drunken driving. He pleaded guilty to a misdemeanor (轻罪), paid a fine and got court supervision, but that brought him to the attention of immigration officials and triggered deportation proceedings. "It was one mistake in my life," he says.

Padilla's impending deportation, catapulted (猛投) him into a campaign to stop the deportation of college students and recent graduates. Lawmakers, students, members of the clergy and other acti-vists hope to buy the students time and use their stories to push for laws that would allow them, and perhaps millions of other illegal immigrants, to earn legal status, says Joshua Hoyt of the Illinois Coalition for Immigrant and Refugee Rights. Immigration and Customs Enforcement (ICE) agreed last week to delay Padilla's deportation for a year, making him one of at least seven young illegal immigrants who have had their deportations delayed since June, according to Dream Activist, one of the groups spearheading the campaign. Family ties and community standing are among the factors ICE considers when asked to delay a deportation, says ICE spokesman Richard Rocha.

"I want to graduate college and give back to this country," Padilla says. His supporters flooded the Department of Homeland Security with thousands of faxes and designed a Facebook page telling 2 800 members how to help. The Chicago City Council passed a resolution in his behalf, and Rep. Jan Schakowsky, D-Ill. , introduced a bill specifically for him that would allow him to stay. "Why would we deprive ourselves of outstanding students and future leaders?" she asks. "They had no part in the decision to come here. "

There are 12 million illegal immigrants in the USA. Activists call for an overhaul of immigration law that would offer them a way to earn legal status. Rep. Luis Gutierrez, Dill. , introduced a bill Tuesday that would give illegal immigrants who pay fines, pass background checks and meet other requirements a path toward legal residency. College students who are illegal immigrants fail under a separate proposal called the Development, Relief and Education for Alien Minors Act--the DREAM Act. Requirements would include arrival in the USA at 15 or younger, a five-year residency or more, and at least two years of college or military service. Versions of the act have been introduced since 2001 without success.

Padilla could be deported because ______.

A．he was charged with drunken driving

B．he had no Social Security number

C．he did not get the financial aid in the college

D．he was an illegal in,migrant

You are the audit supervisor of Maple & Co and are currently planning the audit of an existing client, Sycamore Science Co (Sycamore), whose year end was 30 April 2015. Sycamore is a pharmaceutical company, which manufactures and supplies a wide range of medical supplies. The draft financial statements show revenue of $35·6 million and profit before tax of $5·9 million.

Sycamore’s previous finance director left the company in December 2014 after it was discovered that he had been claiming fraudulent expenses from the company for a significant period of time. A new finance director was appointed in January 2015 who was previously a financial controller of a bank, and she has expressed surprise that Maple & Co had not uncovered the fraud during last year’s audit.

During the year Sycamore has spent $1·8 million on developing several new products. These projects are at different stages of development and the draft financial statements show the full amount of $1·8 million within intangible assets. In order to fund this development, $2·0 million was borrowed from the bank and is due for repayment over a ten-year period. The bank has attached minimum profit targets as part of the loan covenants.

The new finance director has informed the audit partner that since the year end there has been an increased number of sales returns and that in the month of May over $0·5 million of goods sold in April were returned.

Maple & Co attended the year-end inventory count at Sycamore’s warehouse. The auditor present raised concerns that during the count there were movements of goods in and out the warehouse and this process did not seem well controlled.

During the year, a review of plant and equipment in the factory was undertaken and surplus plant was sold, resulting in a profit on disposal of $210,000.

Required:

(a) State Maples & Co’s responsibilities in relation to the prevention and detection of fraud and error. (4 marks)

(b) Describe SIX audit risks, and explain the auditor’s response to each risk, in planning the audit of Sycamore Science Co. (12 marks)

(c) Sycamore’s new finance director has read about review engagements and is interested in the possibility of Maple & Co undertaking these in the future. However, she is unsure how these engagements differ from an external audit and how much assurance would be gained from this type of engagement.

Required:

(i) Explain the purpose of review engagements and how these differ from external audits; and (2 marks)

(ii) Describe the level of assurance provided by external audits and review engagements. (2 marks)

In short, we talk about everything but money itself. In daily life, money is still a major conversational taboo. This is a shame, because money is as interesting as the things it does and buys, and the more you know about it, the more interesting it is.

As a financial advisor, I’ve seen hundreds of people learn to control their money instead of letting it control them and watched as they increased as they increased their freedom, power and security by handling money consciously. Wouldn’t you like to know that you’ll always have enough money to live exactly as you want to？

You will never be powerful in life until you ’re powerful over your own money. Talking openly about it is the first step.

Which of the following is NOT discussed when we talk about money？

A.The careers that bring us money

B.The causes we support

C.The dreams that only money can make real

D.Money itself

What can we know from the second paragraph？A.We should know more about money itself rather than avoid talking about it.

B.Money itself can interest us and bring us happiness.

C.The more money we earn, the more we should know about it.

D.It is a shame that people talk too much about money.

What does the writer want to say in the third paragraph？A.People should learn how to make money.

B.People should know the value of money.

C.People should learn to control their money.

D.People should know how to use money to increase their power.

The writer’s advice that _____.A.the more you talk about money, the more you can control it.

B.we should learn to be a good master of our money if we want to be powerful in life

C.we should not be so worried about money if we want to have a free life

D.the more money you have, the more powerful you are

What will the writer probably talk about after the last paragraph？A.The importance of money

B.Money, power and security

C.The other steps for people to control money

D.The steps for people to make money

What does the advisor mean when he says this?

A．It's not a very big problem if students don't know anything about core courses.

B．The student should find out the information about core courses by himself.

C．The student should know core courses well when the conversation occurs.

D．Nobody is responsible for telling the student any information about core courses.

Richard Gray was a famous explorer ( 探险家 ) . He was also a millionaire. He had visited every country in the world. He had crossed Antarctica, flown across the Atlantic by balloon, and climbed Mount Everest. Last year he decided to walk across Death Valley, the hottest place on Earth. He walked for days over the hot desert sand. One night he found the camp where he had been the night before. Gray had walked in a circle. He was lost.

Two days later he had drunk all his water. He couldn't walk. He crawled to the top of a sand dune (沙丘) ,and there he saw a man. The man was wearing smart, clean trousers, a white shirt and a tie. Gray crawled over to him.

“Water? water ?” he said.

“I'm terribly sorry, old boy,” replied the man, “but I haven't got any water with me.”

“Help me!” shouted Gray, “I'm a rich man…a millionaire… I'II give you anything. ”

“That's very nice of you, old boy,” said the man. “Look, I can't give you any water, but would you like to buy my tie?”

“A tie? Of course not! ” screamed Gray, and crawled away. He crawled slowly up the next sand dune. His mouth was full of sand. His lips were cracked (破裂) and dry. He I couldn't breathe.

He reached the top of the dune and there he saw a huge good hotel.

Girls were swimming in the large swimming pool. Beautiful fountains were all around the hotel.

“Is it a mirage (幻景)? ” he thought. “Am I dying?”

He stood up and staggered (蹒跚) down the dune.

A waiter in shining white uniform. came out of the door.

“Water ?water ? a bath! Food! ” screamed Gray.

“I'm sorry, you can't come into this hotel,” said the waiter.

“Why not? I've got plenty of money. . . I'm a millionaire. ”

“Ah,” replied the waiter,“ but you aren't wearing a tie! ”

(1)The famous explorer _________.

A、had crossed Antarctica and the Atlantic by balloon

B、had traveled all over the world

C、had walked across Death Valley

D、had ever been a millionaire

(2)The man offered to sell his tie to Gray because _________.

A、he wished to get some money from Gray

B、Gray was a rich man

C、he didn't have any water with him

D、he thought a millionaire needed to wear a tie

(3)Gray saw _________ from the top of the next dune.

A、a large good hotel

B、many swimming boys

C、a lot of drinking water

D、a beautiful mirage

(4)At last Richard Gray_________

A、got some water to drink

B、was not permitted to enter the hotel

C、was very sorry for the waiter

D、was dying

(5)If Gray __________, he would have got some water to drink in the hotel.

A、had got a lot of money with him

B、had put on his tie at once

C、had said he was a famous millionaire

D、had bought the tie from the man