Director:Have you ()(做) chest film?Resident:Yes, but no report from the department of
A.inactivate
B.metabolite
C.taken
D.integumentary
A.inactivate
B.metabolite
C.taken
D.integumentary
Secretary: ______.
Manager: Definitely.
A.Do you want me to photocopy the file for each director?
B.Would you like the file photocopied for each director?
C.Can I help you photocopy the file?
D.May I have the file photocopied?
A.If you had listened to our agent more carefully, you would know that your policy does not cover accidents outside the UK.
B.As director of your department, you will have to get your employees to use the correct forms.
C.This is the second time I’ve written.Can’t you get anything right?
D.Let’s review the operating manual together so that you can get your documents to print correctly next time.
Complaints should be made to a responsible person. Go back to the shop where you bought the goods, taking with you any receipt you may have. Ask to see the buyer in a large store. In a small store the assistant may also be the owner so you can complain direct. In a chain store ask to see the manager.
Even the bravest person finds it difficult to stand up in a group of people to complain, so if you do not want to do it in person, write a letter. Stick to the facts and keep copy of what you write. At this stage you should give any receipt numbers, but you should not need to give receipts or other papers to prove you bought the article. If you are not satisfied with the answer you get, or if you do not get a reply, write to the managing director of the firm, shop, or organization. Be sure to take copies of your own letters and any you receive.
If your complaint is a just one, the shopkeeper may offer to replace or repair the faulty article. You may find this an attractive solution. In certain cases you may have the right to refuse the goods and ask for your money back, but this is only when you have hardly used the goods and have acted at once. If you have suffered some special loss, if for example a new washing machine tears your clothes, you might receive money to replace them. If the shopkeeper refuses to give you money, ask for advice from the Consumers’ Association.
The shopper may make a complaint because
A.the article bought is not up to standard
B.it doesn't do what is claimed for it
C.He dislikes causing a fuss
D.he was at fault in buying the article
Section A暂缺
Section B – ALL SIX questions are compulsory and MUST be attempted
You are an audit manager of Pink Partners & Co (Pink) and are planning the audit of Golden Finance Co (Golden), a banking institution which provides a range of financial services including loans. Your firm has audited Golden for four years and the company’s year end is 30 September 2015.
At the end of August, Golden’s financial controller left and the new replacement is not due to start until approximately two months after the year end. The finance director, who is the sister-in-law of the audit engagement partner, has asked if a member of the audit team can be seconded to Golden for three months to act as the temporary financial controller.
You are aware that a number of the audit team members currently bank with Golden and two team members have significant loans owing to the company.
Pink’s taxation department also provides services to Golden. They have been approached by Golden to represent them in negotiations to resolve some outstanding issues with the taxation authorities, for which the fees quoted are substantial.
The finance director has informed the audit engagement partner that when the audit is complete, she would like the whole team to attend an evening watching the national football team play a match followed by a luxury meal.
Required:
Using the information above:
(i) Identify and explain FIVE ethical threats which may affect the independence of Pink Partners & Co’s audit of Golden Finance Co; and
(ii) For each threat, explain how it might be reduced to an acceptable level.
Note: The total marks will be split equally between each part.
I'm Michael Bush, Managing Director of Hoogle Engineering. I am pleased to welcome you here to our website and I'd like to tell you a little about the company and its organization. Hoogle Engineering was set up in 1960. It was divided into several departments at that time, such as the sales department, marketing department, and production department. Lots of managers were employed to manage it all.
Fortunately things are different now. Sixty people are employed by Hoogle and communication between departments is considered to be one of the most important aspects of the business. The market is global so we need to make contact with customers worldwide, not just locally.
But in the old days we were all in different departments and never spoke to each other. We had a tall structure. Traditionally we had people at the first level on the shop floor, manufacturing products according to the instructions which they were given. Then you had a supervisory level of people who supervised them every day. Then you moved up to the middle management, who were doing the tasks of getting new business, and then you had the senior management team, and then you had the board, who decided the business strategy. So there were a lot of levels in the company in the old days actually.
The structure today is that we form. teams within teams to place people who can manufacture a product. Each team has members that can manufacture different products. The actual teams now are self-managing, so we don't even have team leaders. You've got the teams, and then you've got two people, only two people, who are what you think of as management. This is generally called flat structure.
21. Hoogle Engineering was set up in().
A. the nineteenth century
B. the twentieth century
C. the twenty first century
22. There are many different()of management in a tall structure.
A. kinds
B. levels
C. functions
23. People in a flat structure usually work in().
A. departments
B. families
C. teams
24. All of the following statements are true according to the passage EXCEPT that().
A. communication in the company is becoming more and more important
B. the author thinks the two structures have the same functions
C. there are more individual responsibilities in the flat structure
25. The best title for the passage is().
A. Organization Structure in Hoogle Engineering
B. History of Hoogle Engineering
C. Success in Hoogle engineering
A.ascertain
B.conspIcuous
C.studies
D..pharmacy
Director:Have you____(做)chest film?
Resident:Yes,but no report from the department of radiology
A.inactivate
B.metabolite
C.taken
D.integumentary
The count will be undertaken by 15 teams of two counters from the warehouse department with Quartz’s financial controller providing overall supervision. Each team of two is allocated a number of bays within the warehouse to count and they are provided with sequentially numbered inventory sheets which contain product codes and quantities extracted from the inventory records. The counters move through each allocated bay counting the inventory and confirming that it agrees with the inventory sheets. Where a discrepancy is found, they note this on the sheet.
The warehouse is large and approximately 10% of the bays have been rented out to third parties with similar operations; these are scattered throughout the warehouse. For completeness, the counters have been asked to count the inventory for all bays noting the third party inventories on separate blank inventory sheets, and the finance department will make any necessary adjustments.
Some of Quartz’s finished goods are high in value and are stored in a locked area of the warehouse and all the counting teams will be given the code to access this area. There will be no despatches of inventory during the count and it is not anticipated that there will be any deliveries from suppliers.
Each area is counted once by the allocated team; the sheets are completed in ink, signed by the team and returned after each bay is counted. As no two teams are allocated the same bays, there will be no need to flag that an area has been counted. On completion of the count, the financial controller will confirm with each team that they have returned their inventory sheets.
Required:
(a) In respect of the inventory count procedures for Lemon Quartz Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a TEST OF CONTROL the external auditors would perform. to assess if each of these controls, if implemented, is operating effectively.
Note: The total marks will be split equally between each part. (15 marks)
(b) Quartz’s finance director has asked your firm to undertake a non-audit assurance engagement later in the year. The audit junior has not been involved in such an assignment before and has asked you to explain what an assurance engagement involves.
Required:
Explain the five elements of an assurance engagement. (5 marks)
A.1,m sure
B.I should say
C.I"m afraid
D.I know