An action for indemnity against a third person may ______ after the expiration of the year if brought within the time allowed by the law of the court seized of the case．A.be carried outB.encounteredC.be met withD.be bringing

正确答案：
(c) Management letter effectiveness criteria
Tutorial note: Candidates at this level must know that a management letter is a letter of weakness (also called post-audit
letter). NO marks will be awarded for consideration of any other letters (e.g. management representation letters, engagement
letters).
■ Timeliness – a management letter should be issued as soon as possible after completion of the audit procedures giving
rise to comment. This is particularly important when audit work is carried out on more than one audit visit and where
it is a matter of urgency that management make improvements to their procedures (e.g. where there is evidence of
serious weakness).
■ Clarity – wording must be clear so that recipients understand the significance of weaknesses that are being drawn to
their attention. It is particularly important that implications are explained clearly in terms that will prompt management
to respond positively (e.g. drawing attention to the risks of financial loss arising).
■ Illustrative – specific illustrative examples (e.g. of where controls have not been evidenced) should aid management in
understanding the nature of the problem(s).
■ Constructive comments/advice – recommendations for improvements must be practicable (i.e. appropriate and costeffective
in the light of the client’s resources) if the client is to take corrective action.
■ Conciseness – unnecessary volume will distract management from new/additional matters that require their attention.
For example, matters adequately dealt with in the internal auditor’s report should not be repeated.
■ Factual accuracy is essential. Inaccuracies will not only aggravate the client and appear unprofessional but could, in rare
circumstances, result in liability. Similarly, the letter should not criticise (or ‘cast aspersions’) on individual staff members
if it is the system that is inadequate.
■ A suitable structure – for example ‘tiered’, where the report contains matters of varying levels of significance. By directing
different classes of matters to the appropriate level or area of responsibility action by management can be taken more
speedily and constructively.
Tutorial note: An alternative structure might be one that sequences those recommendations that improve
profitability/cash flows before those that deal with information systems.
■ Inclusion of staff responses – both to advise senior management of action proposed/being taken by their staff and to give
credit to recommendations for improvements where it is due (e.g. where client’s staff have proposed recommendations).
■ Inclusion of management’s response – an indication of the actions that management intends to take is more likely to
result in action being taken. Discussing findings with management first should also ensure their factual accuracy.
■ Client’s perspective – implications from the client’s viewpoint (e.g. in terms of cost savings) are more likely to be acted
on than those expressed from an audit perspective (e.g. in terms of lowered audit risk).
■ Professional tone – should not be offensive. Comments that fault management’s knowledge, competence, motives or
integrity are likely to provoke defensive reactions. Comments should be positive/constructive by emphasising
solutions/benefits.
Tutorial notes: Other points that candidates may include:
■ Inclusion of matters of future relevance
■ Cost effectiveness – minutes of discussions with management instead of a formal weakness letter
■ Not raising ‘people problems’ in such a formal communication (a confidential discussion is preferable).

正确答案：A
解析：文章最后提到the indemnity for minor discrepancies in the documents, 由此可知A选项符合题意。

参考答案：B

正确答案：C

参考答案：D

正确答案：C
解析：单句意思为“一张以前拒付的汇票可能之后会被接受。”

答案：B

解析：admit the claim 意为“承认索赔”，符合题意; confess the claim用在刑事案件里，意为“承认索赔”；agree the claim意为“同意这一说法”。本句译文为，在民事案件里，一方提出诉讼，另一方可能接受或者是拒绝索赔。 

正确答案：
(iv) Car accessories
An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
not be grossed up to include the value of the accessories.

正确答案：D
解析：本试题考查嵌套定义的结构体成员的引用。首先，直接使用结构体成员而无所属关系是一种典型错误，系统将认为它是普通变量而非结构体成员。其次，不论结构体嵌套的层次多少，只能从最外层开始，逐层用“.”运算符展开，注意展开时必须使用变量名而不是结构体名。事实证明，只有这种展开方式才能清楚地说明成员的所属关系。对于试题，若对变量person的出生年份进行赋值，正确的赋值语句是选项D的“person-birthday.year=1976”。

正确答案：D