海船船员
During this season each year，the visibility in the above mentioned area is______．A.poorB.smallC.TrifleD.little
题目
During this season each year，the visibility in the above mentioned area is______．
A.poor
B.small
C.Trifle
D.little
相似问题和答案
第1题：
(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,
would need to change before the recommendation in (a) above is varied:
(i) Initial outlay;
(ii) Annual contribution. (4 marks)
第2题：
4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
4 JINACK CO
(a) Auditor’s responsibilities for subsequent events
■ Auditors must consider the effect of subsequent events on:
– the financial statements;
– the auditor’s report.
■ Subsequent events are all events occurring after a period end (i.e. reporting date) i.e.:
– events after the balance sheet date (as defined in IAS 10); and
– events after the financial statements have been authorised for issue.
Events occurring up to date of auditor’s report
■ The auditor is responsible for carrying out procedures designed to obtain sufficient appropriate audit evidence that all
events up to the date of the auditor’s report that may require adjustment of, or disclosure in, the financial statements
have been identified.
■ These procedures are in addition to those applied to specific transactions occurring after the period end that provide
audit evidence of period-end account balances (e.g. inventory cut-off and receipts from trade receivables). Such
procedures should ordinarily include:
– reviewing minutes of board/audit committee meetings;
– scrutinising latest interim financial statements/budgets/cash flows, etc;
– making/extending inquiries to legal advisors on litigation matters;
– inquiring of management whether any subsequent events have occurred that might affect the financial statements
(e.g. commitments entered into).
■ When the auditor becomes aware of events that materially affect the financial statements, the auditor must consider
whether they have been properly accounted for and adequately disclosed in the financial statements.
Facts discovered after the date of the auditor’s report but before financial statements are issued
Tutorial note: After the date of the auditor’s report it is management’s responsibility to inform. the auditor of facts which
may affect the financial statements.
■ If the auditor becomes aware of such facts which may materially affect the financial statements, the auditor:
– considers whether the financial statements need amendment;
– discusses the matter with management; and
– takes appropriate action (e.g. audit any amendments to the financial statements and issue a new auditor’s report).
■ If management does not amend the financial statements (where the auditor believes they need to be amended) and the
auditor’s report has not been released to the entity, the auditor should express a qualified opinion or an adverse opinion
(as appropriate).
■ If the auditor’s report has been released to the entity, the auditor must notify those charged with governance not to issue
the financial statements (and the auditor’s report thereon) to third parties.
Tutorial note: The auditor would seek legal advice if the financial statements and auditor’s report were subsequently issued.
Facts discovered after the financial statements have been issued
■ The auditor has no obligation to make any inquiry regarding financial statements that have been issued.
■ However, if the auditor becomes aware of a fact which existed at the date of the auditor’s report and which, if known
at that date, may have caused the auditor’s report to be modified, the auditor should:
– consider whether the financial statements need revision;
– discuss the matter with management; and
– take appropriate action (e.g. issuing a new report on revised financial statements).
第3题：
A.later
B.late
C.latter
D.latest
第4题：
There are many sales this season，during which stores will lower their______prices.
A．normal
B．general
C．ordinary
D．usual
解析：句意：这个季节有很多大减价活动，期间，商家会降低商品的正常价格。本题考查固定搭配。normal price表示“正常价格”。
第5题：
A student will probably attend four or five courses during each()
A. seminar
B. semester
C. season
第6题：
(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches of
health and safety regulations. These amounts have not been separately disclosed but included in cost of sales.
(5 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
(c) Fines and penalties
(i) Matters
■ $0·1 million represents 5·6% of profit before tax and is therefore material. However, profit has fallen, and
compared with prior year profit it is less than 5%. So ‘borderline’ material in quantitative terms.
■ Prior year amount was three times as much and represented 13·6% of profit before tax.
■ Even though the payments may be regarded as material ‘by nature’ separate disclosure may not be necessary if,
for example, there are no external shareholders.
■ Treatment (inclusion in cost of sales) should be consistent with prior year (‘The Framework’/IAS 1 ‘Presentation of
Financial Statements’).
■ The reason for the fall in expense. For example, whether due to an improvement in meeting health and safety
regulations and/or incomplete recording of liabilities (understatement).
■ The reason(s) for the breaches. For example, Albreda may have had difficulty implementing new guidelines in
response to stricter regulations.
■ Whether expenditure has been adjusted for in the income tax computation (as disallowed for tax purposes).
■ Management’s attitude to health and safety issues (e.g. if it regards breaches as an acceptable operational practice
or cheaper than compliance).
■ Any references to health and safety issues in other information in documents containing audited financial
statements that might conflict with Albreda incurring these costs.
■ Any cost savings resulting from breaches of health and safety regulations would result in Albreda possessing
proceeds of its own crime which may be a money laundering offence.
(ii) Audit evidence
■ A schedule of amounts paid totalling $0·1 million with larger amounts being agreed to the cash book/bank
statements.
■ Review/comparison of current year schedule against prior year for any apparent omissions.
■ Review of after-date cash book payments and correspondence with relevant health and safety regulators (e.g. local
authorities) for liabilities incurred before 30 September 2005.
■ Notes in the prior year financial statements confirming consistency, or otherwise, of the lack of separate disclosure.
■ A ‘signed off’ review of ‘other information’ (i.e. directors’ report, chairman’s statement, etc).
■ Written management representation that there are no fines/penalties other than those which have been reflected in
the financial statements.
第7题：
We have an Art Festival each year.（就划线部分提问）
_______ _______ _______ _______each year?
45. What do you have
第8题：
Which of the following statements is NOT mentioned in the passage?
A. The climate is associated with man's intelligence.
B. People's creative thinking is changing from season to season.
C. That temperature affects one's creative thinking has been scientifically proved.
D. Autumn is the second best season for thinking.
48．答案为B。根据第一段最后一句，that climate and temperature have a definite effect on our mental abilities作出该项选择。
第9题：
If you are like most people, your intelligence varies from season to season. You are probably a lot sharper in the spring than you are at any other time of the year. A well-known scientist, Ellsworth Huntington (1876-1937), concluded from other men's work and his own among people in different climates that climate and temperature have a definite effect on our mental abilities. He found that cool weather is much more favorable for creative thinking than summer heat. This does not mean that all people are less intelligent in the summer than they are during the rest of the year. It does mean, however, that the mental abilities of large numbers of people tend to be lowest in the summer.
Spring appears to be the best period of the year for thinking. One reason may be that in the spring man's mental abilities are affected by the same factors that bring about great changes in all nature. Fall is the next-best season, then winter. As for summer, it seems to be a good time to take a long vacation from thinking!
1). Huntington based his conclusions on ___________.
A. work with people in different climates
B. records of temperature changes
C. records of change in his own intelligence
D. all of the above
2). Ellsworth Huntington decided that climate and temperature have _________.
A. a great effect on everyone's intelligence
B. no effect on people's intelligence
C. effect on only a few people's intelligence
D. some effect on most people's intelligence
3). One possible reason why spring is the best season for thinking is that ___________.
A. there are some things making all nature different from before
B. it is neither too warm nor too cold
C. it is more natural for the development of mental abilities
D. it lasts longer than the other seasons
4). The two best seasons for thinking seem to be _____________.
A. winter and summer
B. fall and winter
C. spring and fall
D. summer and spring
5). According to the passage above, vacations from thinking should be taken ___________.
A. as seldom as possible
B. during spring and fall
C. several times throughout the year
D. during the summer
第10题：
Air temperature varies with ______.
A.the altitude above sea level
B.the season of the year
C.the latitude or distance from the equator
D.All of the above