The steady hum of school heating systems and air-conditioners can mean lower test scores f
【C1】
A.vibrate
B.interfere
C.increase
D.vanish
【C1】
A.vibrate
B.interfere
C.increase
D.vanish
第3题
Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.
Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.
Required:
(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)
(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)
(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.
Required:
Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)
第4题
A.SunDan 20042
B.SunDan 20044
C.LiSiGuo 20042
D.YangSan 20041
第5题
Which could be the best title for the passage?
A.What is Anthropology.
B.The Progress of Human Beings.
C.The First Civilizations.
D.The Work of Anthropologists.
第8题
第9题
A.have witnessed
B.was witnessed
C.witnessed
D.is witnessed
第10题
Banks will usually grant unsecured loans to ______.
A.individuals with steady job held for years
B.individuals with a good credit record
C.large commercial companies with a strong financial condition
D.all of the above
第11题
本题的功能是统计成绩不及格的人数,分数有89,90, 56,90,89,45。23,45,60,59,61。
public class javal{
public static void main(String[]args)(
int 3score={56。90。89,23,45,61,60,59};
int hum=0;
;
int i=0:
while(){
if()
sum++:
i++;
}
System.out.println(”<60:”+sum);
}
}