银行招聘考试
publications on your assignment list. Instructions for submitting the first draft of each review, in addition to information on the formation of a peer critique group for your work,()on our Web site. A.is locating B.locate C.located D.are located
题目
addition to information on the formation of a peer critique group for your work,()on our Web site.
B.locate
C.located
D.are located
相似问题和答案
第1题：
(b) Chatam, a limited liability company, is a long-standing client. One of its subsidiaries, Ayora, has made losses
for several years. At your firm’s request, Chatam’s management has made a written representation that goodwill
arising on the acquisition of Ayora is not impaired. Your firm’s auditor’s report on the consolidated financial
statements of Chatam for the year ended 31 March 2005 is unmodified. Your firm’s auditor’s report on the
financial statements of Ayora is similarly unmodified. Chatam’s Chief Executive, Charles Barrington, is due to
retire in 2006 when his share options mature. (6 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
(b) Unmodified auditor’s reports
Ethical and professional issues
■ An unmodified opinion means, inter alia, that:
– there are no material matters giving rise to disagreement with the auditor; and
– the auditor’s report does not include an emphasis of matter paragraph (e.g. regarding going concern).
■ By implication the auditor must have obtained sufficient appropriate evidence that notwithstanding the losses:
– the going concern basis is appropriate to Ayora’s financial statements and any related matters (e.g. parental
support) are adequately disclosed therein;
– goodwill in Chatam’s consolidated financial statements is not materially impaired.
■ Management’s written representation (that the goodwill is not impaired) must have been necessary (otherwise it should
not have been asked for). This means that Bartolome does not have sufficient other audit evidence. This seems dubious
as management should have carried out an impairment test to satisfy themselves that goodwill is not impaired. This
test should similarly have satisfied Bartolome.
■ If there is evidence that goodwill is impaired management’s refusal to write it down might be considered a fraud.
■ The matter may cast doubt on the quality of audit evidence obtained in other areas. All other matters on which
management representations have been obtained should be reviewed by another audit partner/manager.
■ Charles Barrington is retiring next year and his share options would presumably be worth less if goodwill were written
down. His position in this long-standing client suggests a familiarity threat.
■ Bartolome may be threatened by self-interest to accept the representation as sufficient in order to retain the client.
■ Bartolome may be unduly influenced by a combination of factors (familiarity and previous experience) and failing to
exercise the necessary degree of professional scepticism.
Implications for continuation with assignment
There is no reason why the audit should not be continued. However, a change in senior audit staff and audit manager may
be overdue. The unmodified auditor’s reports should be subject to a cold review and any quality control issues raised with
the staff who conducted the audit.
第2题：
听力原文：If a customer informs his bank that a draft which has been issued to him has been lost, the drawee bank should be noticed immediately.
(8)
A．The customer should first notify the drawee bank of the loss of his draft.
B．The customer should first notify the drawer bank of the loss of his draft.
C．The customer should first notify the remitting bank of the loss of his draft.
D．The customer should first notify the collecting bank of the loss of his draft.
解析：单句意思为“当客户丢失了银行开给他的汇票，则应立即通知付款行。”
第3题：
Part B
Directions:
In the following article, some sentences have been removed. For Questions 41—45, choose the most suitable one from the list A-G to fit into each of the numbered blanks. There are two extra choices, which do not fit in any of the blanks. Mark your answers on ANSWER SHEET 1. (10 points)
The time for sharpening pencils, arranging your desk, and doing almost anything else instead of writing has ended. The first draft will appear on the page only if you stop avoiding the inevitable and sit, stand up, or lie down to write. (41) -------
Be flexible. Your outline should smoothly conduct you from one point to the next, but do not permit it to railroad you. If a relevant and important idea occurs to you now, work it into the draft. (42) ------- Grammar, punctuation, and spelling can wait until you revise. Concentrate on what you are saying. Good writing most often occurs when you are in hot pursuit of an idea rather than in a nervous search for errors.
(43) ------- Your pages will be easier to keep track of that way, and, if you have to clip a paragraph to place it elsewhere, you will not lose any writing on the other side.
If you are working on a word processor, you can take advantage of its capacity to make additions and deletions as well as move entire paragraphs by making just a few simple keyboard commands. Some software programs can also check spelling and certain grammatical elements in your writing. (44) ------- These printouts are also easier to read than the screen when you work on revisions.
Once you have a first draft on paper, you can delete material that is unrelated to your thesis and add material necessary to illustrate your points and make your paper convincing. The student who wrote “The A & P as a State of Mind” wisely dropped a paragraph that questioned whether Sammy displays chauvinistic attitudes toward women. (45) -------
Remember that your initial draft is only that. You should go through the paper many times – and then again – working to substantiate and clarify your ideas. You may even end up with several entire versions of the paper. Rewrite. The sentences within each paragraph should be related to a single topic. Transitions should connect one paragraph to the next so that there are no abrupt or confusing shifts. Awkward or wordy phrasing or unclear sentences and paragraphs should be mercilessly poked and prodded into shape.
41._________
[A] To make revising easier, leave wide margins and extra space between lines so that you can easily add words, sentences, and corrections. Write on only one side of the paper.
[B] After you have clearly and adequately developed the body of your paper, pay particular attention to the introductory and concluding paragraphs. It’s probably best to write the introduction last, after you know precisely what you are introducing. Concluding paragraphs demand equal attention because they leave the reader with a final impression.
[C] It’s worth remembering, however, that though a clean copy fresh off a printer may look terrific, it will read only as well as the thinking and writing that have gone into it. Many writers prudently store their data on disks and print their pages each time they finish a draft to avoid losing any material because of power failures or other problems.
[D] It makes no difference how you write, just so you do. Now that you have developed a topic into a tentative thesis, you can assemble your notes and begin to flesh out whatever outline you have made.
[E] Although this is an interesting issue, it has nothing to do with the thesis, which explains how the setting influences Sammy’s decision to quit his job. Instead of including that paragraph, she added one that described Lengel’s crabbed response to the girls so that she could lead up to the A & P “policy” he enforces.
[F] In the final paragraph about the significance of the setting in “A & P,” the student brings together the reasons Sammy quit his job by referring to his refusal to accept Lengel’s store policies.
[G] By using the first draft as a means of thinking about what you want to say, you will very likely discover more than your notes originally suggested. Plenty of good writers don’t use outlines at all but discover ordering principles as they write. Do not attempt to compose a perfectly correct draft the first time around.
空前面出现的内容告诉读者如果写文章时只要作者不再试图避免一些事情第一稿就会跃然纸上，在空后第一句里出现了outline这个词，因此41题中也会出现和outline相关的内容。D选项的内容就中提到用什么方式来写作不重要，重要的是定下一个题目，然后可以通过整理笔记来填充你的outline(提纲)。空前面所提到的坐着写、站着写、躺着写说的正是写作的方式。
第4题：
By the time Robert()writing the first draft of his paper, most of the other students will be completing their final draft.
A、finishes
B、has finished
C、finished
D、finishing
第5题：
A. From File Server Resource Manager, create a File Screen.
B. From File Server Resource Manager, create a Storage Management report.
C. From the command prompt, run dirquota.exe quota list.
D. From the properties of each volume, review the Quota Entries list.
第6题：
(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged
for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit
staff when substantial discounts had been obtained by Bartolome. (4 marks)
Required:
Comment on the ethical and other professional issues raised by each of the above matters and their implications,
if any, for the continuation of each assignment.
NOTE: The mark allocation is shown against each of the three issues.
(c) Threatened legal action
Ethical and professional issues
■ An advocacy threat has arisen as Bartolome and Pinzon are in opposition concerning the fee note for the 2004 audit.
■ If Pinzon’s allegations are true this may cast serious doubt on the integrity of Bartolome. Pinzon should be advised to
take their claims first to ACCA’s Disciplinary Committee.
■ If Bartolome has indeed charged full air fares when substantial discounts had been obtained this could be due to:
– Bartolome incorrectly believing this to be an acceptable industry practice; or
– a billing error/oversight.
In either case Bartolome should issue a credit note, although this may be insufficient to make amends and salvage the
auditor-client relationship.
■ Bartolome may have legitimately claimed for full airfares if this was agreed in its contract (i.e. the terms of engagement)
with Pinzon.
Implications for continuation with assignment
Unless the threat of legal action is amicably resolved very quickly (which is perhaps unlikely) Pinzon and Bartolome are in
conflict. Bartolome cannot therefore be seen to be independent and so should tender their resignation as auditor for the year
ending 31 December 2005 (assuming they were re-appointed and have not already been removed from office).
第7题：
A、for
B、to
C、on
D、with
第8题：
The twentieth century saw great change. In your opinion, what is one change that should be remembered about the twentieth century? Write an essay of about 400 words to state your opinion.
In the first part of your essay you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary.
You should supply an appropriate title for your essay.
Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
Computer The twentieth century witnessed great changes in the whole world: economic boom, industrial development and raise in people's living standards, to which technological evolution contributed a lot. Among all those inventions, which was the greatest one? Different people have different views. Some think the greatest invention was television, while others believe it should be atom energy. But as far as I am concerned, in terms of the depth of influence, no other inventions can be compared with computers, which would remain unrivalled even for another one hundred years. First of all, computers save a great deal of effort people spend on calculating. Before computers were invented, people had to calculate manually. Sometimes it took scientists weeks, even months to work out a result, daring the course of which they might make mistakes and the accuracy of data was in turn affected. But with the help of computers, people are freed from heavy calculation. It only takes seconds to have a result which used to take weeks in the past. Moreover, not only the speed but also the accuracy is improved to a large extent. Computers can also simulate different environments that can't be created in real life. In the science research, sometimes scientists need to have a simulation environment to improve their theories or as a basis of further research. Without computers it would be difficult to have accurate and reliable results. But computers can make everything easy. Just input programs and data, everything will be done. With computers, the storage of information has become easier, which in turn has increased the whole world's efficiency. At banks, post offices, and supermarkets, people no longer need to queue for a long time, because computers help the working staff increase their work efficiency — files and data stored in computers can be located in a very short time and their chances of getting lost are lowered to a large extent. Computers' influence has been further reinforced with the appearance of Internet, which was developed based on the local area network (LAN) of computers. Today, Internet has become the fastest developing medium in the world and you can do almost everything you need on it: communicating with friends, reading news, watching movies, listening to music etc. But you must do all the above things on a computer. Although many other inventions of the 20th century brought great convenience to human or changed people's lives, computers have the most valuable contribution to human, and it will have much more contribution in the future. 解析： 在上个世纪，世界发生了巨大的变化。题目要求考生自己命题，淡谈自己认为20世纪最应该记住的发明是什么。
文章本身并不难写，首先要确定自己的观点，就是20世纪最重要的发明是什么。所谓“最应该记住”，就是说它对整个世界的变化影响最大。写作时，可以有两种方法：一种是一一列举该发明的重要性，对社会的发展、人们的生活有什么重大的影响，论证时还可以用反证法说如果没有这种发明世界会怎么样；另外一种就是在列举该发明重要性的同时，将它和其他较为重要的发明进行对比，从而更加凸显其重要性。
第9题：
听力原文：M: Well, what other documents shall I hand in to your bank besides bills of lading?
W: A sight draft, an insurance policy, and a collection order which contains instructions on collection operation to our bank.
Q: What are they talking about???
(18)
A．Presentation of bill of exchange for payment.
B．Documents required for a collection operation.
C．Application for a letter of credit.
D．What are contained in a collection order.
解析：男士问对方，除了递交提单外还得递交哪些单据。女士的回答是"a sight draft", "an insurance policy", and "a collection order", 即即期汇票、保险单及托收委托书，由此可推知答案为B。
第10题：
A.cope with
B.confirm
C.complain
D.comment on