(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee ofFillmore Pierce and as a qualified professional accountant.Required:(i) Compare and contrast her duties and responsibilities in the two role
题目
(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of
Fillmore Pierce and as a qualified professional accountant.
Required:
(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional
accountant. (6 marks)
相似考题
更多“(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee ofFillmore Pierce and as a qualified professional accountant.Required:(i) Compare and contrast her duties and responsibilities in the two role”相关问题
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第1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2题：
I first met her ( ) a summer afternoon some twenty years ago.A、on
B、in
C、at
D、/
参考答案：A
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第3题：
Her husband died in 1992, ____________.
A、left her with two children
B、being left her with two children
C、leaving her with two children
D、being leaving her with two children
参考答案：C
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第4题：
A vessel restricted in her ability to maneuver is one which______．
A.through some exceptional circumstance is unable to maneuver as required by the Rules
B.from the nature of her work is unable to maneuver as required by the Rules
C.due to adverse weather conditions is unable to maneuver as required by the Rules
D.has lost steering and is unable to maneuver
正确答案：B
操限船是一艘由于其工作性质不能按规则的要求进行操纵的船舶。 -
第5题：
I've loved my mother's desk since I was just tall enough to see above the top of it as mother sat writing letters. Standing by her chair, looking at the ink bottle, pens, and white paper, I decided that the act of writing must be the more wonderful thing in the world. Years later, during her final illness, mother kept different things for my sister and brother."But the desk," she'd said again, "it's for Elizaheth."
I never saw her angry, never saw her cry. I knew she loved me; she showed it in acdou. But as a young girl, I wanted heart-to-heart talks between mother and daughter. They never happened.And a gulf opened between us. I was "too emotional". But she lived "on the surface".
As years passed I had my own family. I loved my mother and thanked her for our happy family. I wrote to her in careful words and asked her to let me know in any way she ebose that she did forgive me. I posted the letter and waited for her answer. None came. My hope turned to disappointment, then little interest and, finally, peace-it seemed that nothing happened. I couldn't be sure that the letter had even got to mother. I only knew that I had written it, and l could stop trying to make her into someone she was not.
Now the present of her desk told, as she'd never been able to, that she was pleased that writing was my chosen work. I cleaned the desk carefully and found some papers inside--a photo of my father and a one-page letter, folded and refolded many times. Give me an answer, my letter asks, in any way you choose. Mother, you always chose the act that speaks louder than words.
The passage shows that _______A.mother was cold on the surface but kind in her heart to her daughter
B.mother was too serious about everything her daughter had done
C.mother cared much about her daughter in words
D.mother wrote to her daughter in careful words答案：A解析：由第二段最后一句“But she lived‘onthe surface”’和全文内容可知．作者的母亲表面上很冷漠，但心里充满了对作者的爱，正确答案是A。 -
第6题：
There is a growing gap between the rich and the poor.A:conflict
B:tension
C:gulf
D:confrontation答案：C解析： -
第7题：
Kristin works between two offices of your company. From her laptop, she logs into her Boston account using her login "Bost_Eng". She only has the English version available. When Kristin logs into her Mexico account "Mex_Span", she only has Spanish language available. Kristin logs in to the Bost_Eng account and needs to use Spanish. She tries to install Spanish, but is not able to. You are the network administrator, how do you address this problem so that Kristen can use English and Spanish from her Bost_Eng account?（）
- A、Change her settings in the OU to allow Kristin to use Spanish.
- B、Giver her appropriate permissions to allow her to install the Spanish language option.
- C、Install both the English and Spanish versions of Windows 2000 Professional onto her laptop computer
- D、Tell her to select the appropriate language then log off and back on. Windows 2000 will now be using the newly selected language.
正确答案:A,B -
第8题：
单选题The author's depiction of Rachel in lines 11-21 (Her daughter,. Edwards) primarily serves to illustrate her ______.Aprospects for a fortunate marriage
Bresemblance to the great fallen Phineas Edwards
Cenviable style and intelligence
Drecognition of the contrast between her and Aphra
Edesire to excite jealousy in her friends
正确答案： C解析：
文中第一段后部分提到Rachel聪明且优雅，这一点为别人所嫉妒，故选C。 -
第9题：
单选题One reason why the woman of today may take a job is that she______.Ais younger when her children are old enough to look after themselves
Bdoes not like children herself
Cneedn't worry about food for her children
Dcan be free from family duties when she reaches sixty
正确答案： D解析： -
第10题：
多选题Kristin works between two offices of your company. From her laptop, she logs into her Boston account using her login "Bost_Eng". She only has the English version available. When Kristin logs into her Mexico account "Mex_Span", she only has Spanish language available. Kristin logs in to the Bost_Eng account and needs to use Spanish. She tries to install Spanish, but is not able to. You are the network administrator, how do you address this problem so that Kristen can use English and Spanish from her Bost_Eng account?（）AChange her settings in the OU to allow Kristin to use Spanish.
BGiver her appropriate permissions to allow her to install the Spanish language option.
CInstall both the English and Spanish versions of Windows 2000 Professional onto her laptop computer
DTell her to select the appropriate language then log off and back on. Windows 2000 will now be using the newly selected language.
正确答案： C,D解析： 暂无解析 -
第11题：
单选题The writer wants to change her job because _____.Ashe has difficulty handling her daily work efficiently
Bshe can hardly get a chance to be promoted
Cshe finds her present job too challenging
Dshe is fired of her duties at the college
正确答案： C解析：
事实细节题。题目询问“作者想要换工作的原因是什么？”从文章的第三段第一句“...although I am happy now, I feel that my promotion is limited here”可知，在原来的单位工作，作者没有太多的晋升机会，想换一个有挑战性的工作。答案为B。 -
第12题：
单选题Which of the following isn’t included in babysitter’s duties?ADressing two children.
BCooking the dinner.
CDoing some homework.
正确答案： B解析：
细节题。将选项与第四则广告进行对照，发现只有C项“做一些作业”不属于babysitter的职责范畴。 -
第13题：
－ Can you please tell me about your responsibilities －()A、Yes. I’m glad to tell you that.
B、Yes. My responsibilities are very important.
C、Yes. I was in charge of the northwest region of China.
参考答案：C
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第14题：
With all this done, I() (free) from all troubles and responsibilities.参考答案：have been freed
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第15题：
Her parents expect ______a qualified doctor.
A. her being
B. her of being
C. her to be
D. of her to be
正确答案：C15．答案为C 她的父母指望她成为一名合格的医生。固定搭配expect sb.to do sth.“期望某人做某事”。
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第16题：
A vessel that is defined as restricted in her ability to manoeuver is unable to keep out of the way of another vessel due to ______.
A.her draft
B.the nature of her work
C.some exceptional circumstances
D.a danger of navigation
正确答案：B
一艘被规定由于她的操纵能力而不能给她船让路的船，由于工作性质造成的 -
第17题：
I've loved my mother's desk since I was just tall enough to see above the top of it as mother sat writing letters. Standing by her chair, looking at the ink bottle, pens, and white paper, I decided that the act of writing must be the more wonderful thing in the world. Years later, during her final illness, mother kept different things for my sister and brother."But the desk," she'd said again, "it's for Elizaheth."
I never saw her angry, never saw her cry. I knew she loved me; she showed it in acdou. But as a young girl, I wanted heart-to-heart talks between mother and daughter. They never happened.And a gulf opened between us. I was "too emotional". But she lived "on the surface".
As years passed I had my own family. I loved my mother and thanked her for our happy family. I wrote to her in careful words and asked her to let me know in any way she ebose that she did forgive me. I posted the letter and waited for her answer. None came. My hope turned to disappointment, then little interest and, finally, peace-it seemed that nothing happened. I couldn't be sure that the letter had even got to mother. I only knew that I had written it, and l could stop trying to make her into someone she was not.
Now the present of her desk told, as she'd never been able to, that she was pleased that writing was my chosen work. I cleaned the desk carefully and found some papers inside--a photo of my father and a one-page letter, folded and refolded many times. Give me an answer, my letter asks, in any way you choose. Mother, you always chose the act that speaks louder than words.
The word "gulf" in the passage means _______A.deep understanding between the old and the young
B.different ideas between the mother and the daughter
C.free talks between mother and daughter
D.part of the sea going far in land答案：B解析：从“I was”too emotional’．But she lived‘oil the surface”’可知此词是指两人之间不同的看法和观点，应选B。 -
第18题：
Although Anne is happy with her success,she wonders ______ will happen to her private life.A.that
B.this
C.it
D.what答案：D解析：考查宾语从句。句意为“虽然安妮对她的成功感到开心，但她想知道她的私生活中会发生什么事”。that引导宾语从句时不能充当句子成分，故排除A。this和it都不可用作连接词，故排除B、C。what引导宾语从句，作wonder的宾语，what在宾语从句中作主语。故选D。 -
第19题：
Some ships have special duties, such as（）（驳船）.
- A、liquid cargo ships
- B、general cargo ships
- C、barges
- D、tugs
正确答案:C -
第20题：
问答题[A] The Right Stuff Employee is results-oriented. [B] Multitasking ability. [C] Improvement oriented. [D] The Right Stuff Employee has high levels of enthusiasm and energy. [E] The Right Stuff Employee is a true team player. [F] Growth potential. [G] Know the boss. Fast growing, entrepreneurial organizations need employees who regularly demonstrate entrepreneurial characteristics and work habits. Management of entrepreneurial companies must work diligently to recognize, identify and attract this type of employee during the recruitment process to assure a steady stream of the people with the "Right Stuff" to fuel growth of the venture. So what are the characteristics of highly effective "Right Stuff" entrepreneurial employees? Here are a few to keep in mind as you interview potential new hires. 1. ___________________________ The Right Stuff Employee takes ownership to get the task done. She is a "can do" person who demonstrates common sense in her decision and actions and is able to cut through and resolve problems that divert others. Her business judgment is sound and becomes stronger with each experience, decision or recommendation. While supervisors and managers may disagree with her ultimate recommendation, they usually agree that the alternatives she presents are reasonable for the situation at hand. 2. ___________________________ Employee consistently generates output that is higher than could be reasonably expected. He is fully committed to the organization, its goals and overall success. Not only does he desire to make a contribution to results, he needs to see the results of his contributions quickly, not measured in years! He will seek out an organization that solicits and acts upon his ideas, gives credit where credit is due and points out errors and poor decisions quickly and clearly. He performs effectively with limited supervision and is able to self-motivate and set priorities with minimal guidance. 3. ___________________________ The Right Stuff Employee is flexible to accept new duties, assignments and responsibilities. He can perform more than one role until the incremental duties and functions assumed can be assigned to co-workers in newly defined roles. He is also willing to dig in and do grunt work tasks which eventually will be performed by lower level employees. 4. ___________________________ The Right Stuff Employee's reach exceeds her grasp today. Today's Right Stuff Employee is often next year's supervisor and a department manager soon thereafter. She is willing to accept much higher levels of responsibility that is the norm for her position, title, experience level or salary, She acts as a strong role model, trains and coaches others, and soon begins to assume supervisory responsibilities, again much earlier than would be expected in a normal corporate environment. 5. ___________________________ The Right Stuff Employee is more than willing to challenge in a constructive way existing procedures and systems; to her the status quo is temporary. She suggests changes and improvements frequently and encourages others to do so also. Right Stuff Employees are easier to manage in some ways but require a higher level of management involvement in others. Ordinary (average) employees will not produce extraordinary results over time; Right Stuff Employees will generally produce extraordinary results consistently over time. Unfortunately, unless properly motivated, managed and rewarded, Right Stuff Employees could perform at lower levels and only produce ordinary results. So when you interview each new employee or manager, look beyond the mere facts of the resume and ask yourself is this a "Right Stuff" person? You are most likely interviewing the person because of the resume. Now is the time to put the resume aside and focus on the "Right Questions".正确答案：
1. A 文章第一段点明了全文的主旨:企业需要表现出企业家特性和工作习惯的员工,接下来的内容都是围绕这一主题展开的。第二段首句提到,理想的员工能自主完成任务,能力强,能够在决策和执行过程中发现并解决问题,并且上级对其建议有异议的情况下能让上级接受自己的建议,可见该段主要在说明理想的员工是结果导向型的,故选A。
2. D 本段提到,理想的员工能持续创造比预期高的价值,对公司极为忠诚,为公司的目标和全面成功而努力,再结合关键词quickly、effectively和self-motivate可知,该段想要说明理想的员工具有高度的热情和精力。故选D。
3. B 本段提到,理想的员工灵活接受新的职责、任务和责任,是多面手,可担任不止一种角色,可见理想的员工有承担多种任务的能力,故选B。
4. F 该段提到,现在的理想员工很有可能成为未来的主管或部门经理,他们愿意接受更高层次的责任,可见该段在说明这类雇员有很大的发展潜力,故答案应为F(发展潜力)。
5. C 该段提到,雇员更愿意以建设性的方式对现存的制度和体制提出挑战,他们总是不断改变,提高自己,并鼓励他人也这样做,结合其间的关键词changes、improvements、require a higher level等可以看出,此类雇员是以改善、发展为导向的,故答案应为C。解析： 暂无解析 -
第21题：
单选题The conversation between Anna and me about her future plans was frank and productive.AAnna and me about her future plans was
BAnna and I about her future plans were
CAnna and me about her future plans were
Dme and Anna about her future plans were
EAnna and I about her future plans was
正确答案： A解析：
原句措辞最为恰当。代词me正确地使用了宾格形式，主谓一致。 -
第22题：
问答题Practice 7 ● A new designer, Mary Watts, has just joined your company. ● Write a memo to all staff: ● Telling them who the new employee is; ● Saying what her responsibilities will be; ● Explaining where her office is located. ● Write about 30—40 words.正确答案： 【参考范文】
Memo
From: General Manager
To: All Staff
It’s my pleasure to welcome Mary Watts to our company. Mary will be responsible for the design department from today. Her office is located near my office on the fourth floor.解析： 暂无解析 -
第23题：
单选题What is the primary purpose of the passage?ATo compare and contrast two theories on the origin of the caste system in India
BTo shed some light on an aspect of Indian society that can be confusing to outsiders
CTo highlight the social injustices still faced by the Untouchable caste in India today
DTo discredit the theory that the’Arvan Invasio n, ‘brought an end to the Harappan civilization
ETo explain to the reader the distinction between the Brahman and Kshatriya castes
正确答案： E解析：
主旨题。文章主要对印度社会中社会团体的几个基本要素进行了介绍，故本题应选B项。