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Which document lists all the lifesaving equipment required for a vessel？
A.Certificate of Inspection
B.American Bureau of Shipping Classification Certificate
C.International Convention for the Safety of Life at Sea Certificate
D.Certificate of Registry
答案
更多“Which document lists all the lifesaving equipment required for a vessel？A.Certificate of I”相关的问题
第1题
In the foreign exchange market, which is made up of banks' traders and brokers, prices (61) every minute (62) to supply and demand. For safety's sake, a branch will get a rate from their traders for a big transaction. Therefore the traders give their branches lists of exchange rates (63) they may buy and sell notes and payments in the main currencies.
Whenever a bank in Britain makes a payment in foreign currency, or makes a payment in sterling to a non-resident, the payment has first to (64) under British exchange control regulations. The bank itself can usually authorize the payment after seeing a document such as an invoice to show that the payment is due; but cases (65) borrowing and lending have to be referred to the Bank of England.
(46)
A．alter
B．vary
C．turn
D．convert
第2题
A.Sailing Charts of the Caribbean Sea
B.Pilot Charts of the North Atlantic
C.Light Lists，Atlantic and Gulf Coast
D.Tidal Current Tables
第3题
A.Counted, Recounted
B.Counted, Posted, Recounted
C.Counted
D.Recounted
第4题
(4)
A．Each month the cardholder receives a statement and the amount of all the transactions.
B．Each month the bank gives the cardholder a statement showing the total amount outstanding.
C．Each month the bank gives the cardholder a statement showing the compound interest.
D．Each month the bank gives the cardholder a statement showing any minimum amount that needs to be paid.
第5题
(71)
A．in which
B．that
C．which
D．on that
第6题
Sales ordering, goods despatched and invoicing
Heraklion Co sells footballs to a range of large and small sports equipment retailers in several countries. Sales are made through a network of sales staff employed by Heraklion Co, but new customer leads are generated through a third party company. Sales staff are responsible for assessing new customers’ creditworthiness and proposing a credit limit which is then authorised by the sales director. The sales staff have monthly sales targets and are able to use their discretion in granting sales discounts up to a maximum of 10%. They then record any discount granted in the customer master data file.
The sales staff visit customer sites personally and orders are completed using a two-part pre-printed order form. One copy is left with the customer and the other copy is retained by the sales person. The sales order number is based on the sales person’s own identification (ID) number.
The company markets itself on being able to despatch all orders within three working days. Once the order is taken, the sales person emails the finance department and warehouse despatch team with the customer ID and the sales order details and from this a pick list is generated. Sequentially numbered goods despatched notes are completed and filed in the warehouse.
Sequentially numbered invoices are generated using the pick lists for quantities and the customer master data file for prices. Standard credit terms for customers are 30 days and on a monthly basis sales invoices which are over 90 days outstanding are notified to the relevant sales person to chase payment directly with the customer.
Payroll fraud
The finance director, Montse Mirabelle, has informed you that a significant fraud took place during the year in the payroll department. A number of fictitious employees were set up on the payroll and wages were paid into one bank account. This bank account belonged to two supervisors, who were married, and were employed by Heraklion Co. One had sole responsibility for setting up new joiners in the payroll system and the other processed and authorised bank transfer requests for wages and supplier payments. These employees no longer work for the company and Montse has asked the audit firm for recommendations on how to improve controls in this area to prevent this type of fraud occurring again. Heraklion Co operates a Human Resources department.
Required:
(a) Describe TWO methods for documenting the sales system, and for each explain ONE advantage and ONE disadvantage of using this method. (6 marks)
(b) Identify and explain SEVEN deficiencies in the sales system of Heraklion Co and provide a recommendation to address each of these deficiencies. Note: Prepare your answer using two columns headed Control deficiency and Control recommendation respectively. (14 marks)
(c) In relation to the payroll fraud, identify and explain THREE controls Heraklion Co should implement to reduce the risk of this type of fraud occurring again and, for each control, describe how it would mitigate the risk. (6 marks)
(d) Describe substantive procedures the auditor should perform. to obtain sufficient and appropriate audit evidence in relation to Heraklion Co’s revenue. (4 marks)
第7题
Here I want to try to give you an answer to the question: what personal qualities are (1)_____ in a teacher？ Probably no two people would (2)_____ exactly similar lists, but I think the following would be generally (3)_____.
First, the teacher's personality should be pleasantly (4)_____ and attractive. This does not rule out people who are physically (5)_____, or even ugly, because many such have great personal (6)_____. But it does rule out such types as the (7)_____, melancholy, frigid, sarcastic, frustrated, and over bearing: I would say too, that it (8)_____ all of dull or purely negative personality.
Secondly, it is not merely desirable (9)_____ essential for a teacher to have a genuine (10)_____ for sympathy—a capacity to tune (11)_____ to the minds and feelings of other people, especially, to the minds and feelings of children. (12)_____ related with this is the capacity to be (13)—not, indeed, of what is wrong, but of the frailty and immaturity of human nature which (14)_____ people, and again especially children, to make mistakes.
Thirdly, I (15)_____ it essential for a teacher to be both intellectually and morally honest. This does not mean being a saint. It means that he will be aware of his intellectual strength and (16)_____, and will have thought about and decided upon the moral principles by which his life shall be (17)_____. There is no contradiction in my going on to say that a teacher should be a (18)_____ of an actor. That is part of the technique of teaching, which demands that every now and then a teacher should be able to (19)_____ an act—to enliven a lesson, correct a fault, or (20)_____ praise. Children, especially young children, live in a world that is rather larger than life.
A．substantial
B．adorable
C．desirable
D．valuable
第8题
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
第9题
第10题
That stock exchange lists ______ 1,700 individual stocks.
A．approximately
B．appropriately
C．approvingly
D．reproachfully
