____I respect him,I can't agree to his proposal.
A.As
B.Provide
C.Because
D.Much as
A.As
B.Provide
C.Because
D.Much as
第1题
2 The risk committee at Southern Continents Company (SCC) met to discuss a report by its risk manager, Stephanie
Field. The report focused on a number of risks that applied to a chemicals factory recently acquired by SCC in another
country, Southland. She explained that the new risks related to the security of the factory in Southland in respect of
burglary, to the supply of one of the key raw materials that experienced fluctuations in world supply and also an
environmental risk. The environmental risk, Stephanie explained, was to do with the possibility of poisonous
emissions from the Southland factory.
The SCC chief executive, Choo Wang, who chaired the risk committee, said that the Southland factory was important
to him for two reasons. First, he said it was strategically important to the company. Second, it was important because
his own bonuses depended upon it. He said that because he had personally negotiated the purchase of the Southland
factory, the remunerations committee had included a performance bonus on his salary based on the success of the
Southland investment. He told Stephanie that a performance-related bonus was payable when and if the factory
achieved a certain level of output that Choo considered to be ambitious. ‘I don’t get any bonus at all until we reach
a high level of output from the factory,’ he said. ‘So I don’t care what the risks are, we will have to manage them.’
Stephanie explained that one of her main concerns arose because the employees at the factory in Southland were not
aware of the importance of risk management to SCC. She said that the former owner of the factory paid less attention
to risk issues and so the staff were not as aware of risk as Stephanie would like them to be. ‘I would like to get risk
awareness embedded in the culture at the Southland factory,’ she said.
Choo Wang said that he knew from Stephanie’s report what the risks were, but that he wanted somebody to explain
to him what strategies SCC could use to manage the risks.
Required:
(a) Describe four strategies that can be used to manage risk and identify, with reasons, an appropriate strategy
for each of the three risks mentioned in the case. (12 marks)
第2题
I respect Oprah's opinion, but I would also like her to respect_________ .
A. my own
B. mines
C. mine
D. me
第3题
(b) Describe the audit work to be performed in respect of the carrying amount of the following items in the
balance sheet of GVF as at 30 September 2005:
(i) goat herd; (4 marks)
第4题
(b) Describe the principal audit procedures to be carried out in respect of the following:
(i) The measurement of the share-based payment expense; (6 marks)
第5题
(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following
items in the balance sheet:
(i) trade receivables; and (3 marks)
第6题
(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of the
carrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and
(7 marks)
第7题
Either you or I ______ meet him at the airport.
A.are to
B.is to
C.am to
D.were to
第8题
I had no idea he was there, I met him ______.
A.by chance
B.with interest
C.in secret
D.on purpose
第9题
I'm sure I can ______ him into letting us stay in the hotel for the night.
A.speak
B.say
C.talk
D.tell
第10题
______he was seriously ill, I wouldn't have told him the truth.
A.If I knew
B.If I know
C.Had I known
D.Did I know