Considering
That
Again
Meanwhile
第1题:
A.PPPoE
B.RAS
C.IPSec
D.MSCHAP
第2题:
Peter was so excited _______he received an invitation from his friend to visit Chongqing.
A. where B. that
C. why D. when
第3题:
第4题:
We expect ____ large orders from Europe in the near future.
第5题:
A SAN attached production file server is required to be backed up nightly according to company policy.Recently the data to be backed up has increased to approximately 4TB. Currently, the server has a single attached LTO2 tape drive. Which of the following should the server administrator do to provide enough backup capacity for the nightly job? ()
第6题:
Law enforcement officials recently apprehended the Belgian Bobcat, a notorious art thief who has been linked to at least 20 art heists.
Citing a dispute with the insurance company over the terms of its coverage, the museum has chosen to cancel its insurance policy.
The majority of visitors to the museum are schoolchildren, who could not reasonably be expected to pay a high entrance fee.
The museum pays for the majority of its total expenses from its large endowment, which is earmarked specifically for purchasing new art.
The museum recently installed a state-of-the-art burglar alarm system that will make future thefts almost impossible.
第7题:
receive
to receive
to receiving
being received
第8题:
第9题:
is increasingly well publicized
are increasing in better publicity
are increasingly well publicized
is more and more well publicized
has increased in better publicity
第10题:
Replace the backup software with a more efficient application.
Reduce the amount of data to be backed up.
Replace the LTO2 tape drive with an LTO3 tape drive.
Replace the single tape drive with a tape library
第11题:
Fossil fuels were burned for the first time.
Greater amounts of land were cleared than at any time before.
The average temperature at the Earth’s surface has become 2℃ cooler.
The amount of carbon dioxide in the atmosphere has increased measurably.
第12题:
PPPoE
RAS
IPSec
MSCHAP
第13题:
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
第14题:
第15题:
第16题:
A company has recently received a new ADSL backup Internet connection. Which of the followingwill MOST likely be used between the modem and the ISP?()
第17题:
provides timely help to every member.
exerts positive influence on team members’ performance.
is a self-motivated person.
doesn’t expect too much accomplishment from members.
第18题:
Replace the backup software with a more efficient application.
Reduce the amount of data to be backed up.
Replace the LTO2 tape drive with an LTO3 tape drive.
Replace the single tape drive with a tape library.
第19题:
Double the number of processors.
Double the number of memory DIMMs.
Double the number of network adapters.
Double the number of SCSI buses and disks.
第20题:
heir
foe
ally
opponent
第21题:
quantity of fuel to be received
flash point of the fuel as it is received
fuel temperature as it is received
viscosity of the fuel being received
第22题:
lag behind the increased fuel supplied to the engine
enter the engine along with the increase in the fuel
enter the engine before the increased fuel supply
leave the turbocharger as a negative pulse
第23题:
A foreign competitor has received a subsidy from a foreign government.
A foreign competitor has substantially increased the volume of products shipped to the United States.
A foreign competitor selling products in the United States at less than fair market value.
The company requesting import relief has been injured by the sale of imports in the United States.