(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposedchanges? (8 marks)
题目
(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposed
changes? (8 marks)
相似考题
更多“(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposedchanges? (8 marks)”相关问题
-
第1题：
(d) What criteria would you use to assess whether Universal is an ‘excellent’ company? (5 marks)
正确答案：
(d) One of the most widely used models to identify excellence is that of Peters and Waterman developed in their research into
excellent American companies. Interestingly, they agreed with Leavitt in that the companies identified as excellent, whether
they were manufacturers or service businesses, could be seen as offering an excellent service to their customers. This required
them to understand what their customers really valued and then put in place the resources, competences and decision making
processes that delivered the desired attributes. Excellence was positively associated with innovation. Using their checklist of
excellent attributes, Universal could see to be excellent in the following ways:
A bias for action – there is evidence to suggest that both Matthew and Simon are action orientated. They showed an admirable
willingness to experiment and develop a service that added significant value to the customer experience.
Hands-on, value driven – again, the commitment to deliver a quality service – one that they are totally familiar with and able
to deliver themselves – suggests that this value is communicated and shared with staff. The use of self employed installers
and sales people make this commitment particularly important.
Close to the customer – all the evidence points to a real and deep understanding of customer needs. The opportunity for the
business stems from the poor customer service provided by their small competitors. Systems are designed to achieve the ‘no
surprises’ service, which leads to significant levels of customer recommendation and advocacy.
Autonomy and entrepreneurship – there is evidence of a strong belief that individuals and teams should be encouraged to
compete with one another, but not in ways that compromise the quality of the service delivered.
Simple form. – lean staff – Universal is a small functionally managed firm. There is no evidence of creating a large
headquarters, since managers are closely involved with the day-to-day management of their function.
Productivity through people – people are key to the service provided and there is recognition that teams are crucial to the
firm’s growth and success.
Simultaneous loose-tight properties – more difficult to identify in a small company, but there is clearly commitment to shared
values and giving people the freedom to achieve results within this value framework.
These measures of excellence again show the importance of ‘hard’ and ‘soft’ factors in achieving outstanding performance.
An alternative interpretation is to see these attributes as critical success factors, which if achieved, are clearly linked to key
performance indicators. Universal’s growth shows the link between strategy and the qualities needed to achieve this growth.
The ubiquitous balanced scorecard could also be used to measure four key criteria of company performance and
benchmarking the company against the major installers could also provide evidence of excellence. The recent gaining of a
government award for Universal’s contribution to inner city job creation is also a useful indicator of all round excellence. -
第2题：
(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical and
social attitudes of the management could improve business performance. (7 marks)
Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and social
responsibilities of the Beth Group.
正确答案：
(c) Corporate social responsibility (CSR) is concerned with business ethics and the company’s accountability to its stakeholders,
and about the way it meets its wider obligations. CSR emphasises the need for companies to adopt a coherent approach to
a range of stakeholders including investors, employees, suppliers, and customers. Beth has paid little regard to the promotion
of socially and ethically responsible policies. For example, the decision to not pay the SME creditors on the grounds that they
could not afford to sue the company is ethically unacceptable. Additionally, Beth pays little regard to local customs and
cultures in its business dealings.
The stagnation being suffered by Beth could perhaps be reversed if it adopted more environmentally friendly policies. The
corporate image is suffering because of its attitude to the environment. Environmentally friendly policies could be cost effective
if they help to increase market share and reduce the amount of litigation costs it has to suffer. The communication of these
policies would be through the environmental report, and it is critical that stakeholders feel that the company is being
transparent in its disclosures.
Evidence of corporate misbehaviour (Enron, World.com) has stimulated interest in the behaviour of companies. There has
been pressure for companies to show more awareness and concern, not only for the environment but for the rights and
interests of the people they do business with. Governments have made it clear that directors must consider the short-term
and long-term consequences of their actions, and take into account their relationships with employees and the impact of the
business on the community and the environment. The behaviour of Beth will have had an adverse effect on their corporate
image.
CSR requires the directors to address strategic issues about the aims, purposes, and operational methods of the organisation,
and some redefinition of the business model that assumes that profit motive and shareholder interests define the core purpose
of the company. The profits of Beth will suffer if employees are not valued and there is poor customer support.
Arrangements should be put in place to ensure that the business is conducted in a responsible manner. The board should
look at broad social and environmental issues affecting the company and set policy and targets, monitoring performance and
improvements.
-
第3题：
(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the
quality of service provided to its clients. (3 marks)
正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.
-
第4题：
(c) Temporary staff assignments. (6 marks)
正确答案：
(c) Temporary staff assignments
Lending staff on a temporary basis to an audit client will create the following ethical threats:
Management involvement – Assuming that the manager or senior is seconded to the finance function of the audit client, it
is likely that the individual would be in some way involved in decision making in relation to the accounting systems,
management accounts or financial statements.
Self-review – On returning to the audit firm, a seconded individual could be a member of the audit team for the client to
which they seconded. This would create a self- review threat whereby they would be unlikely to be critical of their own work
performed or decisions made. Even if the individual were not assigned to the client where they performed a temporary
assignment, the audit team assigned may tend to over rely on areas worked on by a colleague during the period of their
temporary assignment.
Familiarity – if the individual is working at the client at any time during the audit, there will be a familiarity threat, whereby
audit team members will be unlikely to sufficiently challenge, and therefore not exercise enough professional scepticism when
dealing with work performed by the seconded individual.
In addition, due to the over-staffing problem of Becker & Co, the seconded individuals may feel that if they were not on the
secondment, they could be made redundant. This may cause them to act in such as way as not to jeopardise the secondment,
even if the action were not in the best interests of the firm.
The threats discussed above are increased where a senior person likely to make significant decisions is involved with the
temporary assignment, as in this case where audit managers or seniors will be the subjects of the proposed secondment.
In practice, assistance can be provided to clients, especially in emergency situations, but only on the understanding that the
firm’s personnel will not be involved with:
– Making management decisions,
– Approving or signing agreements or similar documents, and
– Having the authority to enter into commitments on behalf of the company.
In addition, the individual seconded to a client should not then be involved in any way with the audit of that client when they
return to the audit firm. This may be a difficult area, as presumably the client would prefer to have an individual seconded
to them who has knowledge and experience of their business, i.e. a member of the audit team, and most likely in this scenario
to be the audit manager. If this were the case the manager would then have to be reassigned to a different client, causing
internal problems for the audit firm. This problem is likely to outweigh any benefits, financial or otherwise, to Becker & Co.
If the temporary staff assignment were to a non-finance department of the client then the threats would be reduced.
If Becker & Co decides to go ahead with the secondment programme, the firm must ensure that the staff are suitably
experienced and qualified to carry out the work given to them by the client. There could be a risk to the reputation of Becker
& Co if the seconded staff are not competent or do not perform. as well as expected by the client.
One advantage of a secondment is that the individual concerned can benefit from exposure to a different type of work and
work environment. This will provide some valuable insights into accounting within a business and the individual may bring
some new skills and ideas back into the audit firm.
However, the staff seconded could be offered a permanent position at the client. This would lead to the loss of key members
of staff, and be detrimental for Becker & Co in the long run.
The other benefit for the audit firm is that a programme of secondments will ease the problem of an over-staffed audit
department, and should have cash flow benefits.
Tutorial note: In answering this question it is relevant to briefly mention corporate governance implications i.e. the client may
not be able to accept the services offered by their auditor for ethical, particularly objectivity, reasons. -
第5题：
PPHC and Gooseneck are two organizations that do similar community work. Each has hired a new staff member to make contact with and provide services to new parents.
Elaine has accepted a job with PPHC. She has a degree in psychology but has never done this type of work before. On her first day, after showing her to her desk and introducing her to colleagues, the director gives her a town map and a list of the names of the families she will be responsible for, and wishes her luck. After lunch, Elaine sets out to contact the families, worried about what she'll do or say when she meets them.
Mark has a degree similar to Elaine's, and has just been hired by Gooseneck. On his first day, he learns that his job will consist of training for the next week. Mark spends two days going on family visits with experienced staff members, and discusses with them what they did and why. He role-plays some situations with other staff members, and gets some direct instruction from them. By the following week, when he's on his own, he feels he has a pretty good idea of what he needs to do, and how to go about it. And he knows that his training will continue.
Which situation would you rather be in, being thrown into the thick of things with no training or being trained to prepare for the work you're going to do?
21. What are PPHC and Gooseneck?
A. They are two companies that do similar business.
B. They are two organizations that do different community work.
C. They are two organizations that do similar community work.
22. Which degree does Elaine have?
A. Psychology degree.
B. Physiology degree.
C. Sociology degree.
23. Which of the following statements is true according to the passage?
A. Elaine has done this type of community work so her organization doesn't provide staff training.
B. Mark has a clear idea of his job after the training.
C. Mark knows his training comes to an end.
24. How is Mark trained to be prepared for his work?
A. Mark spends two days on family visits with experienced staff members and discuss with them.
B. Mark role-plays some situations with other staff members and gets some direct instruction from them.
C.Both A and B.
25. What is the main idea of the passage?
A. The importance of training.
B. Different training ways.
C. Elaine's and Mark's work experience.
参考答案：21-25：CBBCA
-
第6题：
Five hundred college students are interviewed to get accurate data for the ( ) about what are the hottest jobs to college graduates.A、check
B、inquiry
C、survey
D、search
参考答案：C
-
第7题：
After that, he knew he could any emergency by doing what be could to the best of his ability.
A．get away with
B．get on with
C．get through
D．get across
正确答案：C
解析：本题考查与get相关的短语辨析。分析四个选项的意思：get away with侥幸逃脱；get on with与……有好相处；get through接通，顺利通过，完成；get across被理解，越过。根据语境：经过那件事之后，他明白了他能尽一切可能去顺利解决任何突发情况。 -
第8题：
To assess how well students are able to apply what they have learned in completing a given task, a teacher would use __________assessment.A．performance
B．self
C．competence
D．peer答案：A解析：考查英语教学评价。表现性评价是指衡量学生在完成给定的一个具体任务或一系列任务时的水平。因此．为了评估学生在完成一项给定的任务中对所学知识的运用程度，教师应该用表现性评价。故选A。 -
第9题：
资料：For the development of Crunchy Nut （a product）,K company has used various methods of primary data collection. Primary market data may involve qualitative research or quantitative research. Qualitative data is connected more about opinions, feelings and attitudes. Quantitative data is in numerical form and is usually gathered from a large sample of respondents.
Qualitative research establishes a conversation with consumers. It prompts consumer reaction to, for example, a new product idea and helps researchers understand what they think of it, how it makes them feel, why they find it interesting or not.
Qualitative research may be obtained through focus groups, where a moderator captures feedback from a group of six or seven consumers to the ideas shown to them. Those ideas may take the format of drawings or having new food prototypes to taste. Quantitative research may use questionnaires administered to large numbers of respondents. This allows statistical analysis. It may involve the use of scales, so numbers get associated with a particular meaning-for example, on an evaluation scale of 1 to 7, where 1 means very poor and 7 means excellent. Crucially those numbers need to be interpreted to enable the business to understand the consumers' overall response.
What is the passage about?A.The development of Crunchy Nut.
B.K Company's production line.
C.Qualitative data collection.
D.Two approaches to data collection.答案：D解析：本题考查的是主旨大意。
【关键词】passage; about
【主题句】第1自然段Primary market data may involve qualitative research or quantitative research. Qualitative data is connected more about opinions, feelings and attitudes. Quantitative data is in numerical form and is usually gathered from a large sample of respondents. 一级市场数据可能涉及定性研究或定量研究。定性数据更多地涉及意见、情感和态度。定量数据是数字形式的，通常是从大量答卷人那里收集的。
【解析】本题的问题是“本文主要是关于什么的？”。选项A意为“脆脆坚果（Crunchy Nut）的发展”；选项B意为“K公司的生产线”；选项C意为“定性数据收集”；选项D意为“两种数据收集方法”。
根据主题句可知，本文主要讲的是数据收集的两种方式——定性研究和定量研究，故选D。 -
第10题：
You need to identify potential security threats. Which of the following security breaches might occur under the current IT and security practices？（Choose all that apply）（）
- A、A virus that infects an IT administrator’s client computer could gain domain administrator privileges
- B、Couriers could gain access to domain administrator privileges
- C、Business office staff could discover couriers’ passwords and use them to access couriers’ information
- D、All users could use their user accounts to gain the ability to install untested security patches on their client computers
正确答案:A -
第11题：
问答题What are the techniques which you can use to teach intonation in a meaningful way?正确答案： To teach intonation in a meaningful way, we could choose from the following ways:
1) Using realia to set up a situation that would illustrate the difference in attitude.
2) Using mood cards.
3) Creating roles.解析： 暂无解析 -
第12题：
问答题Discuss, and decide together: ● What kinds of reasons might there be for staff leaving their jobs? ● What steps could be taken to reduce staff turnover?正确答案：
【参考范例】
Candidate A=A Candidate B=B
A: Let’s get started. I think a lot of reasons account for staff leaving their jobs. Among these reasons, the most common one may be that some staff members feel that he/she is earning very little in his/her job. What do you see it?
B: Well, I also think there are several reasons, really. I mean, with employees expanding their horizon their outlook becomes more global. To employees, certain questions may be asked like: What do you enjoy about working here? Over the past year, have you considered about leaving? If so, why is that? What can be done to improve our company and create an even better place to work? Form employees, we are most likely to get answers like they want better training, better working conditions and better communications with their supervisors. And, above all, they want their bosses to “make me feel like I make a difference”.
A: So how can we weigh up all these factors and take appropriate steps to reduce staff turnover?
B: Well, it’s vital that the management knows exactly what they want from staff and that they have a full understanding of their key steps, one of which is linking pay and bonuses with performance. What do you think about it?
A: Yes, it’s difficult to change how things are done. Just like people, bureaucracies fall into bad habits, and the process of adapting to change can be painful. All the departments of the company should do their job well to reform the rules and working environment. So far as I am concerned, most employees are reliable and loyal and they are willing to take hard work.
B: That’s true. Surveys have been conducted recently. They show that when 15,000 employees in retail shops across the country were asked to list the 18 reasons for working where they did in order, they ranked “good pay” third. And “appreciation of work done” is in first place, with “respect for me as a person” second.
A: Therefore, the management need to put high value on staff moral. High labor turnover that results from the indiscriminate hiring of “cheap” workers can cost a lot. Many companies have declared a “war for people” so as to recruit and keep better staff.
B: If correct steps are taken to boost staff moral, labor turnover is bound to decline by more than haft. There is enough evidence that the management should spend more money on retaining employees if they hope to spend less on finding and training new ones.
A: I agree with you. I think, to reduce its labor turnover, we need to get across a simple message throughout our operating divisions, that is loyal, well-motivated employees make customers happy, which in turn, creates bigger profits and happier shareholders. It could also help to improve training of middle manager.. So could a change in bonus arrangements.
B: Meanwhile, the senior managers may become fussier about the people they recruited. They prefer to screen out job applicants who are mainly motivated by money, in other words applicants, who are pejoratively described as “pay first people” by some companies. Such people make up a surprisingly small, yet evidently disruptive, part of the service-industry workforce. Many companies found in its employee-attitude surveys that only about 20% of their workers regarded pay as their principal reason for working there.
A: Probably, you’re right. But people do annoying things out of their own will in exchange for money or entertainment, so they may go for the bait. And many middle managers in service industries are more comfortable managing demands for more money than those for increased recognition and better communications. They will need to change their ways. Well, let’s conclude what we have said and make a decision, shall we?
B: Yes, first we will go over the questions, and then make decisions together.解析： 暂无解析 -
第13题：
3 Mark Howe, Managing Director of Auto Direct, is a victim of his own success. Mark has created an innovative way
of selling cars to the public which takes advantage of the greater freedom given to independent car distributors to
market cars more aggressively within the European Union. This reduces the traditional control and interference of the
automobile manufacturers, some of whom own their distributors. He has opened a number of showrooms in the
London region and by 2004 Auto Direct had 20 outlets in and around London. The concept is deceptively simple;
Mark buys cars from wherever he can source them most cheaply and has access to all of the leading volume car
models. He then concentrates on selling the cars to the public, leaving servicing and repair work to other specialist
garages. He offers a classic high volume/low margin business model.
Mark now wants to develop this business model onto a national and eventually an international basis. His immediate
plans are to grow the number of outlets by 50% each year for the next three years. Such growth will place
considerable strain on the existing organisation and staff. Each showroom has its own management team, sales
personnel and administration. Currently the 20 showrooms are grouped into a Northern and Southern Sales Division
with a small head office team for each division. Auto Direct now employs 250 people.
Mark now needs to communicate the next three-year phase of the company’s ambitious growth plans to staff and is
anxious to get an understanding of staff attitudes towards the company and its growth plans. He is aware that you
are a consultant used to advising firms on the changes associated with rapid growth and the way to generate positive
staff attitudes to change.
Required:
(a) Using appropriate strategies for managing change provide Mark with a brief report on how he can best create
a positive staff response to the proposed growth plans. (12 marks)
正确答案：
(a) To: Mark Howe – Managing Director, Auto Direct
From:
Strategies to manage growth
Successfully convincing others in the firm of the need for, and nature of change is sometimes referred to as internal marketing
and in many ways when substantial change is involved may be just as vital as external marketing aimed at the customer.
Classic strategies for managing include participation, education/communication, power/coercion, manipulation and
negotiation. The preferred strategy, or combination of strategies, will be influenced by leadership style. and where on the
continuum from autocratic through to democratic the management style. rests. Participation in the change process sounds an
ideal strategy but may delay implementation of the change, require high trust levels between management and staff and
encounter resistance to proposed change. Education and communication is often argued to be a strategy used in conjunction
with another strategy. Interestingly, many studies point to communication being the key weakness when change is being
implemented. Clearly there are many choices as to how to educate and communicate and choosing the right strategy for the
right situation is by no means easy. The level of change at Auto Direct may be seen as a quantum change in that it affects
all parts of the organisation and you should be aware of the complex linkages between these parts. Power/coercion may be
needed if the change planned needs to be implemented quickly as in crisis situations, when the survival of the organisation
may be at stake. Such an approach may alienate the staff and have a number of unanticipated and unfortunate
consequences. Manipulation, as its name implies, may have many negative consequences and reflects the power of the
management to implement change. Finally, negotiation is a traditional way of seeking to resolve differences between different
groups, each with its own goals and objectives. Again issues of time, trust and resistance may affect the effectiveness of this
strategy.
Many other change management models are available to help you overcome resistance to change including Lewin’s threestep
change and force field analysis and the Gemini 4Rs framework. The Gemini model aims at the sort of transformation
required by the scope and pace of the proposed growth strategy, where the reframing step communicates the vision, the need
for involvement and measures of successful change and the renewal step aligns the individual’s skills and competences withthe organisation’s needs in order to implement the change strategy.
I trust this overview of strategies for managing change is helpful. -
第14题：
(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)
正确答案：
(c) The usefulness of activity-based techniques is accentuated in situations where overheads comprise a significant proportion of
product costs. Manufacturing overheads comprise 30·9% of turnover during the year ended 31 May 2005. Traditional
methods of allocating overheads to products might result in product cost information which is misleading and detrimental to
managerial decision-making. Calculations of product costs are more prone to error in situations where higher levels of
overhead exist. The consequences can prove disastrous as, for example, in the under-pricing or over-pricing of products.
Since Taliesin Ltd is going to confine its activities to its home country it must be prepared to face increased competition and
this increases the need for greater visibility and more accurate product cost information.
At present, Taliesin Ltd offers a range of products which is increasing in number and this may lead to the need for a more
detailed costing system. Traditional absorption systems might well be inadequate as the number of product variants increases.
One would expect that each new product developed is more complex than its predecessors. The company would probably
start with simple Vanilla, then a few basic flavours but as Taliesin Ltd has expanded one would expect it to take longer to
originate and test new products until they are ready to be introduced. It will probably take longer to mix the ingredients for a
run of each product.
These two, development and mixing ingredients, are examples of activities which arise when new products are considered.
If traditional absorption costing and budgeting are used based on machine-time in production then the effect of these activities
would be ignored.
In order to gain a full appreciation of the impact of new product introduction activity-based techniques should be used to
guide Taliesin Ltd into the easiest way to maintain its policy of growth. It may be a better decision to expand abroad or into
new markets at home with the existing products than pursue growth by introducing new products to a dwindling number of
customers.
We are not told of the composition of the customer base of Taliesin Ltd. However, one thing we do know is that the scope of
activity-based techniques extends beyond products and services. For example, the application of activity-based costing can
provide vital information that enables management to undertake customer profitability analysis, thereby further improving
management decision-making and operating performance.
-
第15题：
(b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternative
strategy. (8 marks)
An additional mark will be awarded for the effectiveness with which the information is communicated.
(1 mark)
正确答案：
(b) Advice on Maureen’s VAT position
Deregistration
In order to voluntarily deregister for VAT you must satisfy HMRC that the value of your taxable supplies in the next twelve
months will not exceed ￡62,000. You will then be deregistered with effect from the date of your request or a later date as
agreed with HMRC.
On deregistering you are regarded as making a supply of all stocks and equipment in respect of which input tax has been
claimed. However, the VAT on this deemed supply need only be paid to HMRC if it exceeds ￡1,000.
Once you have deregistered, you must no longer charge VAT on your sales. You will also be unable to recover the input tax
on the costs incurred by your business. Instead, the VAT you pay on your costs will be allowable when computing your taxable
profits.
You should monitor your sales on a monthly basis; if your sales in a twelve-month period exceed ￡64,000 you must notify
HMRC within the 30 days following the end of the twelve-month period. You will be registered from the end of the month
following the end of the twelve-month period.
Flat rate scheme
Rather than deregistering you may wish to consider operating the flat rate scheme. This would reduce the amount of
administration as you would no longer need to record and claim input tax in respect of the costs incurred by your business.
Under the flat rate scheme you would continue to charge your customers VAT in the way that you do at the moment. You
would then pay HMRC a fixed percentage of your VAT inclusive turnover each quarter rather than calculating output tax less
input tax. This may be financially advantageous as compared with deregistering; I would be happy to prepare calculations for
you if you wish. -
第16题：
5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment of
going concern. You should include a description of the procedures used in this assessment where relevant.
(7 marks)
正确答案：
5 Dexter Co
(a) Responsibilities of management and auditors
Responsibilities
ISA 570 Going Concern provides a clear framework for the assessment of the going concern status of an entity, and
differentiates between the responsibilities of management and of auditors. Management should assess going concern in order
to decide on the most appropriate basis for the preparation of the financial statements. IAS 1 Presentation of Financial
Statements (revised) requires that where there is significant doubt over an entity’s ability to continue as a going concern, the
uncertainties should be disclosed in a note to the financial statements. Where the directors intend to cease trading, or have
no realistic alternative but to do so, the financial statements should be prepared on a ‘break up’ basis.
Thus the main focus of the management’s assessment of going concern is to ensure that relevant disclosures are made where
necessary, and that the correct basis of preparation is used.
The auditor’s responsibility is to consider the appropriateness of the management’s use of the going concern assumption in
the preparation of the financial statements and to consider whether there are material uncertainties about the entity’s ability
to continue as a going concern that need to be disclosed in a note.
The auditor should also consider the length of the time period that management have looked at in their assessment of going
concern.
The auditor will therefore need to come to an opinion as to the going concern status of an entity but the focus of the auditor’s
evaluation of going concern is to see whether they agree with the assessment made by the management. Therefore whether
they agree with the basis of preparation of the financial statements, or the inclusion in a note to the financial statements, as
required by IAS 1, of any material uncertainty.
Evaluation techniques
In carrying out the going concern assessment, management will evaluate a wide variety of indicators, including operational
and financial. An entity employing good principles of corporate governance should be carrying out such an assessment as
part of the on-going management of the business.
Auditors will use a similar assessment technique in order to come to their own opinion as to the going concern status of an
entity. They will carry out an operational review of the business in order to confirm business understanding, and will conduct
a financial review as part of analytical procedures. Thus both management and auditors will use similar business risk
assessment techniques to discover any threats to the going concern status of the business.
Auditors should not see going concern as a ‘completion issue’, but be alert to issues affecting going concern throughout the
audit. In the same way that management should continually be managing risk (therefore minimising going concern risk),
auditors should be continually be alert to going concern problems throughout the duration of the audit.
However, one difference is that when going concern problems are discovered, the auditor is required by IAS 570 to carry out
additional procedures. Examples of such procedures would include:
– Analysing and discussing cash flow, profit and other relevant forecasts with management
– Analysing and discussing the entity’s latest available interim financial statements
– Reviewing events after the period end to identify those that either mitigate or otherwise affect the entity’s ability to
continue as a going concern, and
– Reading minutes of meetings of shareholders, those charged with governance and relevant committees for reference to
financing difficulties.
Management are not explicitly required to gather specific evidence about going concern, but as part of good governance would
be likely to investigate and react to problems discovered. -
第17题：
What was the price of US dollar against mark on Monday?
A．1.53 marks.
B．1.57 marks.
C．1.55 marks.
D．122.75 yen.
正确答案：B
解析：文章第二段最后一句提到On Monday trading, technical factor...as low as 1.57 marks。在星期一的交易中，由于技术的原因导致美元进一步下跌，只得以低于1.57marks的价格上市。 -
第18题：
________ is what I am anxious to know.
A、How do you get rid of mice
B、How you get rid of mice
C、How can you get rid of mice
D、How could you get rid of mice
参考答案：B
-
第19题：
To assess how well students are able to apply what they have learned in completing a given task, a teacher would use _______assessment.A．Performance
B．self
C．Competence
D．peer答案：A解析：考查英语教学评价。表现性评价是指衡量学生在完成给定的一个具体任务或一系列任务时的水平。因此，为了评估学生在完成一项给定的任务中他们对所学知识的运用程度，教师应该用表现性评价。故选A。 -
第20题：
The United States Department of Agriculture and the food industry（ ）sales statistics and keep accurate records.This information tells us what people are eating and their changes in attitudes and tastes.A.gather
B.accumulate
C.compile
D.compare答案：C解析：compile指搜集资料，有时也指编辑字典。而A.gather只是收集起来；B.accumulate是积累，积蓄。 -
第21题：
What are the techniques which you can use to teach intonation in a meaningful way?
To teach intonation in a meaningful way, we could choose from the following ways:
1) Using realia to set up a situation that would illustrate the difference in attitude.
2) Using mood cards.
3) Creating roles.
略 -
第22题：
单选题What condition should be met to book a group-study room?AA group must consist of 8 people
BThree-hour use per day is the minimum
COne should first register at the university
DApplicants must mark the room on the map
正确答案： C解析：
根据Group-study Places部分段落的倒数第二句话“To book, you need an active University account and a valid University card.”可知，要预订小组学习教室，必须要有有效的校园账户和校园卡，C项为正确答案，要预定的人必须要在这个大学注册有效账户。 -
第23题：
问答题Discuss, and decide together: ● What effects moving premises could have on staff? ● How suppliers and customers might be affected by the relocation?正确答案：
【参考范例】
Candidate A=A Candidate B=B
A: Well, relocation will concern practically all the employees. One of the concerns might be the effect of the changes while their main concern is to remain in the position. They are concerned about issues like salary, working conditions, cultural differences, and so on as well.
B: Yes, it is natural that they might be worried about their job. If business relocates, they’ll have no choice but to move to a different place. Actually, some of them will be earning less, while some others may be earning more than before.
A: That’s true. I think many employees will face redundancy or feel nervous about changing job.
B: I see what you mean. Some may feel threatened by redundancy if our company relocates to new premises. Although most of the staff may be not happy with the decision made, some of the employees might be pleased with relocation for they are looking forward to working overseas, which can offer them a once in a lifetime opportunity to live, work and build friendship in a quite different environment.
A: Right. This experience will also provide them with a chance to widen their outlook on life, appreciate cultural differences and develop new skills. But I think the company needs to employ fully qualified professionals who are resourceful, and sensitive to cultural differences.
B: In addition, being flexible is also an extremely important quality. They need to be able to imagine themselves happily adjusting to new codes of behavior and dressing, different food and even opening hours. What about the perks for working abroad, do you have any ideas?
A: Well, those to work overseas will be offered a comprehensive package, including free travel, subsidized accommodation as well as a general local salary.
B: Sounds a good idea. Anyway, I think the company will have to be careful about relocation, for the failure of a big action will have a knock-on effect throughout the whole company.
A: Well, I am still doubtful about relocation. Some people may ask: what’s the great attraction? Why is our company so eager to relocate to new premises? Suppose what we are going to say to answer these questions?
B: Well, what I can say is that relocating to new premises could be a good thing and it all depends on the circumstances of the company under discussion. It can be anything from better access to overseas markets, less labor costs, lower taxes,, quicker delivery or even a combination of any of these.
A: You’re probably right. However, it would be fair to say that the financial benefits are the main motivation, wouldn’t it?
B: Under most circumstances it probably would, yes. Without them, I believe very few companies would be interested in that. Considering our position, I think our priority is to do some market research. We need to know something about our customers and suppliers. How suppliers and customers might be affected by the relocation? Any ideas?
A: I’m not certain about what response we may receive from the existing suppliers and customers. The important issue is if the relocation will damage their confidence. Once the company has lost the confidence of the customers and suppliers, it will be very difficult to win it back.
B: Anyway, it is somehow inevitable that the company will lose some old suppliers and customers in the course of relocation. In that event, positive actions need to be taken on the part of the company to restore confidence of the suppliers and Customers.
A: Yes, we should make recommendations not only to boost moral of the employees, but also to attract customers and suppliers. You must use some advertising gimmicks to please the suppliers and customers.
B: Let’s work together to make a good proposal, shall we? First, I would propose that we conduct a survey among the employees to find out views about the relocation, and then we can pick out the thorny problems.
A: Sure. And a customer survey should also be carried out in order to get the possible responses from the suppliers and customers, and after that we can work out solutions to the problems.
B: Well, let’s get started with the findings…解析： 暂无解析