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I'm equally _________about every school record that I have broken.
A． interested
B． interesting
C． excited
D． exciting
答案
更多“I'm equally _________about every school record that I have broken. A． interest”相关的问题
第1题
(i) Describe FIVE types of procedures for obtaining audit evidence; and
(ii) For each type of procedure, describe an example relevant to the audit of BANK balances.
Note: The total marks will be split equally between each part. (10 marks)
第2题
(a) ISA 700 Forming an Opinion and Reporting on Financial Statements requires auditors to produce an audit report. This report should contain a number of consistent elements so that users are able to understand what the audit report means.
Required:
Describe FOUR elements of an unmodified auditor’s report and for each explain why they are included. (4 marks)
(b) Bullfinch.com is a website design company whose year end was 31 October 2014. The audit is almost complete and the financial statements are due to be signed shortly. Revenue for the year is $11·2 million and profit before tax is $3·8 million. A key customer, with a receivables balance at the year end of $283,000, has just notified Bullfinch.com that they are experiencing cash flow difficulties and so are unable to make any payments for the foreseeable future. The finance director has notified the auditor that he will write this balance off as an irrecoverable debt in the 2015 financial statements.
Required:
(i) Explain whether or not the 2014 financial statements require amendment; and
(ii) Describe audit procedures which should be performed in order to form. a conclusion on any required amendment.
Note: The total marks will be split equally between each part. (6 marks)
第3题
(a) (i) Identify and explain FOUR financial statement assertions relevant to account balances at the year end; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of year-end inventory. (8 marks)
(b) Pineapple Beach Hotel Co (Pineapple) operates a hotel providing accommodation, leisure facilities and restaurants. Its year end was 30 April 2012. You are the audit senior of Berry & Co and are currently preparing the audit programmes for the year end audit of Pineapple. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
Depreciation
Pineapple incurred significant capital expenditure during the year on updating the leisure facilities for the hotel. The finance director has proposed that the new leisure equipment should be depreciated over 10 years using the straight-line method.
Food poisoning
Pineapple’s directors received correspondence in March from a group of customers who attended a wedding at the hotel. They have alleged that they suffered severe food poisoning from food eaten at the hotel and are claiming substantial damages. Pineapple’s lawyers have received the claim and believe that the lawsuit against the company is unlikely to be successful.
Required:
Describe substantive procedures to obtain sufficient and appropriate audit evidence in relation to the above two issues.
Note: The total marks will be split equally between each issue. (8 marks)
(c) List and explain the purpose of FOUR items that should be included on every working paper prepared by the audit team. (4 marks)
第4题
Saying they can no longer ignore the rising prices of health care, some of the most influential medical groups in the nation are recommending that doctors weigh the costs, not just the effectiveness of treatment, as they make decisions about patient care.
The shift, little noticed outside the medical establishment but already controversial inside it, suggests that doctors are starting to redefine their roles, from being concerned exclusively about individual patients to exerting influence on how healthcare dollars are spent.
In practical terms, the new guidelines being developed could result in doctors choosing one drug over another for cost reasons or even deciding that a particular treatment-at the end of life, for example-is too expensive. In the extreme, some critics have said that making treatment decisions based on cost is a form. of rationing.
Traditionally, guidelines have heavily influenced the practice of medicine, and the latest ones are expected to make doctors more conscious of the economic consequences of their decisions, even though there's no obligation to follow them. Medical society guidelines are also used by insurance companies to help determine reimbursement(报销)policies.
Some doctors see a potential conflict in trying to be both providers of patient care and financial overseers.
"There should be forces in society who should be concerned about the budget, but they shouldn't be functioning simultaneously as doctors," said Dr. Martin Samuels at a Boston hospital. He said doctors risked losing the trust of patients if they told patients, "I'm not going to do what I think is best for you because I think it's bad for the healthcare budget in Massachusetts."
Doctors can face some grim trade-offs. Studies have shown, for example, that two drugs are about equally effective in treating macular degeneration, an eye disease. But one costs $50 a dose and the other close to $2,000. Medicare could save hundreds of millions of dollars a year if everyone used the cheaper drug. Avastin, instead of the costlier one, Lucentis.
But the Food and Drug Administration has not approved Avastin for use in the eye, and using it rather than the alternative, Lucentis, might carry an additional, although slight, safety risk. Should doctors consider Medicare's budget in deciding what to use？
"I think ethically(在道德层面上)we are just worried about the patient in front of us and not trying to save money for the insurance industry or society as a whole," said Dr. Donald Jensen.
Still, some analysts say that there's a role for doctors to play in cost analysis because not many others are doing so. "In some ways," said Dr. Daniel Sulmasy, "it represents a failure of wider society to take up the issue."
57.What do some most influential medical groups recommend doctors do？
A.Reflect on the responsibilities they are supposed to take.
B.Pay more attention to the effectiveness of their treatments.
C.Take costs into account when making treatment decisions.
D.Readjust their practice in view of the cuts in health care.
58.What were doctors mainly concerned about in the past？
A.Specific medicines to be used.
B.Professional advancement.
C.Effects of medical treatment.
D.Patients' trust.
59.What may the new guidelines being developed lead to？
A.The redefining of doctors' roles.
B.Conflicts between doctors and patients.
C.Overuse of less effective medicines.
D.The prolonging of patients' suffering.
60.What risk do doctors see in their dual role as patient care providers and financial overseers？
A.They may be involved in a conflict of interest.
B.They may be forced to divide their attention.
C.They may have to use less effective drugs.
D.They may lose the respect of patients.
61.What do some experts say about doctors' involvement in medical cost analysis？
A.It may add to doctors' already heavy workloads.
B.It will help to save money for society as a whole.
C.It results from society's failure to tackle the problem.
D.It raises doctors' awareness of their social responsibilities.
第5题
Not surprising in these hard times, the student's major objective "is to be financially well off. Less important than ever is developing a meaningful philosophy of life". It follows then that today the most popular course is not literature or history but accounting.
Interest in teaching, social service and the "altruistic" fields is at a low. On the other hand, enrollment in business programs, engineering and computer science is way up.
That's no surprise either. A friend of mine (a sales representative for a chemical company) was making twice the salary of her college instructors her first year on the job—even before she completed her two-year associate degree.
While it's true that we all need a career, it is equally true that our civilization has accumulated an incredible amount of knowledge in fields far removed from our own and that we are better for our understanding of these other contributions- be they scientific or artistic. It is equally true that, in studying the diverse wisdom of others, we learn how to think. More important, perhaps, education teaches us to see the connections between things, as well as to see beyond our immediate needs.
Weekly we read of unions who went on strike for higher wages, only to drive their employer out of business. No company; no job. How shortsighted in the long run!
But the most important argument for a broad education is that in studying the accumulated wisdom of the ages, we improve our moral sense. I saw a cartoon recently which shows a group of businessmen looking puzzled as they sit around a conference table; one of them is talking on the intercom(对讲机): "Miss Baxter", he says, "could you please send in someone who can distinguish right from wrong？"
From the long-term point of view, that's what education really ought to be about.
According to the author's observation, college students ______.
A．have never been so materialistic as today
B．have never been so interested in the arts
C．have never been so financially well off as today
D．have never attached so much importance to mutual sense
