A.will have finished
B.will be finishing
C.am going to finish
D.should be finishing
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更多“I have promised to the manager…”相关的问题
第1题
A.have promised to
B.has promised to
C.promised to
D.promise
第2题
______ notebook and report that I promised you last week.
A、Here is the
B、Here are the
C、Is here the
D、Are here the
第3题
A.looked through
B.looked into
C.looked for
D.looked after
第4题
A.bill
B.change
C.trade
D.substitute
第5题
A.1ooked through
B.1ooked into
C.1ooked over
D.1ooked after
第6题
If employees have any health problem，they should_________.
A) telephone the factory
B) inform. the Senior Nurse
C) report to t11eir line manager
D) contact the health and safety officer
第7题
(b) You are an audit manager in a firm of Chartered Certified Accountants currently assigned to the audit of Cleeves
Co for the year ended 30 September 2006. During the year Cleeves acquired a 100% interest in Howard Co.
Howard is material to Cleeves and audited by another firm, Parr & Co. You have just received Parr’s draft
auditor’s report for the year ended 30 September 2006. The wording is that of an unmodified report except for
the opinion paragraph which is as follows:
Audit opinion
As more fully explained in notes 11 and 15 impairment losses on non-current assets have not been
recognised in profit or loss as the directors are unable to quantify the amounts.
In our opinion, provision should be made for these as required by International Accounting Standard 36
(Impairment). If the provision had been so recognised the effect would have been to increase the loss before
and after tax for the year and to reduce the value of tangible and intangible non-current assets. However,
as the directors are unable to quantify the amounts we are unable to indicate the financial effect of such
omissions.
In view of the failure to provide for the impairments referred to above, in our opinion the financial statements
do not present fairly in all material respects the financial position of Howard Co as of 30 September 2006
and of its loss and its cash flows for the year then ended in accordance with International Financial Reporting
Standards.
Your review of the prior year auditor’s report shows that the 2005 audit opinion was worded identically.
Required:
(i) Critically appraise the appropriateness of the audit opinion given by Parr & Co on the financial
statements of Howard Co, for the years ended 30 September 2006 and 2005. (7 marks)
第8题
We have to()our annual work report to the manager next week.
A. hand in
B. hand out
C. hands up
第9题
A．He said,"I opened the window this morning．" He said that he opened the window that morning．
B．The manager said to me:"you must go there the next week．" The manager told me that I must go there the next week．
C．"I’ll do it tomorrow," he promise
D．He promised that he would do it the next day．
D．He said:"she arrived here yesterday．" He said said that she hadarrived there the day befor
E．
第10题
(b) You are the audit manager of Petrie Co, a private company, that retails kitchen utensils. The draft financial
statements for the year ended 31 March 2007 show revenue $42·2 million (2006 – $41·8 million), profit before
taxation of $1·8 million (2006 – $2·2 million) and total assets of $30·7 million (2006 – $23·4 million).
You are currently reviewing two matters that have been left for your attention on Petrie’s audit working paper file
for the year ended 31 March 2007:
(i) Petrie’s management board decided to revalue properties for the year ended 31 March 2007 that had
previously all been measured at depreciated cost. At the balance sheet date three properties had been
revalued by a total of $1·7 million. Another nine properties have since been revalued by $5·4 million. The
remaining three properties are expected to be revalued later in 2007. (5 marks)
Required:
Identify and comment on the implications of these two matters for your auditor’s report on the financial
statements of Petrie Co for the year ended 31 March 2007.
NOTE: The mark allocation is shown against each of the matters above.
第11题
181 A project manager who, in a deference of opinion with the project controls engineer on how costs are to be reported, dictates the format of the cost report may be said to have a conflict management style. A. Withdrawing
B. Forcing
C. Confrontational
D. Authoritarian
E. Combative
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