(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee ofFillmore Pierce and as a qualified professional accountant.Required:(i) Compare and contrast her duties and responsibilities in the two roles of employee and professionalaccountant. (6 marks)
(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of
Fillmore Pierce and as a qualified professional accountant.
Required:
(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional
accountant. (6 marks)
相关考题：
我是这位流行歌手的经纪人，歌星将巡回演出到中国为了举办好她的演唱会，我们需要一些保安A. A pop singer will begin her tour in China. The manager hopes to celebrate the performance, so he needs some securitiesB. I’m a manager of the pop singer who will begin her tour in China. We need some securities for the concertC. I’m a broker for a pop singer who will perform in China. We need some securities for the tourD. I’m a broker for a pop star who will give her performance in China. She needs some securities as her bodyguards.
Her ______ was in conference with two lawyers and did not want to be interrupted. (A) employer(B) employ(C) employee(D) employment
2 It was the final day of a two-week-long audit of Van Buren Company, a longstanding client of Fillmore Pierce Auditors.In the afternoon, Anne Hayes, a recently qualified accountant and member of the audit team, was following an audittrail on some cash payments when she discovered what she described to the audit partner, Zachary Lincoln, as an‘irregularity’. A large and material cash payment had been recorded with no recipient named. The correspondinginvoice was handwritten on a scrap of paper and the signature was illegible.Zachary, the audit partner, was under pressure to finish the audit that afternoon. He advised Anne to seek anexplanation from Frank Monroe, the client’s finance director. Zachary told her that Van Buren was a longstanding clientof Fillmore Pierce and he would be surprised if there was anything unethical or illegal about the payment. He saidthat he had personally been involved in the Van Buren audit for the last eight years and that it had always beenwithout incident. He also said that Frank Monroe was an old friend of his from university days and that he was certainthat he wouldn’t approve anything unethical or illegal. Zachary said that Fillmore Pierce had also done someconsultancy for Van Buren so it was a very important client that he didn’t want Anne to upset with unwelcome anduncomfortable questioning.When Anne sought an explanation from Mr Monroe, she was told that nobody could remember what the paymentwas for but that she had to recognise that ‘real’ audits were sometimes a bit messy and that not all audit trails wouldend as she might like them to. He also reminded her that it was the final day and both he and the audit firm wereunder time pressure to conclude business and get the audit signed off.When Anne told Zachary what Frank had said, Zachary agreed not to get the audit signed off without Anne’s support,but warned her that she should be very certain that the irregularity was worth delaying the signoff for. It was thereforenow Anne’s decision whether to extend the audit or have it signed off by the end of Friday afternoon.Required:(a) Explain why ‘auditor independence’ is necessary in auditor-client relationships and describe THREE threatsto auditor independence in the case. (9 marks)
5 (a) Compare and contrast the responsibilities of management, and of auditors, in relation to the assessment ofgoing concern. You should include a description of the procedures used in this assessment where relevant.(7 marks)
－ Can you please tell me about your responsibilities －() A、Yes. I’m glad to tell you that.B、Yes. My responsibilities are very important.C、Yes. I was in charge of the northwest region of China.
Her husband died in 1992, ____________.A、left her with two childrenB、being left her with two childrenC、leaving her with two childrenD、being leaving her with two children
Her parents expect ______a qualified doctor.A. her beingB. her of beingC. her to beD. of her to be
A vessel restricted in her ability to maneuver is one which______．A.through some exceptional circumstance is unable to maneuver as required by the RulesB.from the nature of her work is unable to maneuver as required by the RulesC.due to adverse weather conditions is unable to maneuver as required by the RulesD.has lost steering and is unable to maneuver
A vessel that is defined as restricted in her ability to manoeuver is unable to keep out of the way of another vessel due to ______.A.her draftB.the nature of her workC.some exceptional circumstancesD.a danger of navigation
I've loved my mother's desk since I was just tall enough to see above the top of it as mother sat writing letters. Standing by her chair, looking at the ink bottle, pens, and white paper, I decided that the act of writing must be the more wonderful thing in the world. Years later, during her final illness, mother kept different things for my sister and brother."But the desk," she'd said again, "it's for Elizaheth." I never saw her angry, never saw her cry. I knew she loved me; she showed it in acdou. But as a young girl, I wanted heart-to-heart talks between mother and daughter. They never happened.And a gulf opened between us. I was "too emotional". But she lived "on the surface". As years passed I had my own family. I loved my mother and thanked her for our happy family. I wrote to her in careful words and asked her to let me know in any way she ebose that she did forgive me. I posted the letter and waited for her answer. None came. My hope turned to disappointment, then little interest and, finally, peace-it seemed that nothing happened. I couldn't be sure that the letter had even got to mother. I only knew that I had written it, and l could stop trying to make her into someone she was not. Now the present of her desk told, as she'd never been able to, that she was pleased that writing was my chosen work. I cleaned the desk carefully and found some papers inside--a photo of my father and a one-page letter, folded and refolded many times. Give me an answer, my letter asks, in any way you choose. Mother, you always chose the act that speaks louder than words. The passage shows that _______A.mother was cold on the surface but kind in her heart to her daughterB.mother was too serious about everything her daughter had doneC.mother cared much about her daughter in wordsD.mother wrote to her daughter in careful words
I've loved my mother's desk since I was just tall enough to see above the top of it as mother sat writing letters. Standing by her chair, looking at the ink bottle, pens, and white paper, I decided that the act of writing must be the more wonderful thing in the world. Years later, during her final illness, mother kept different things for my sister and brother."But the desk," she'd said again, "it's for Elizaheth." I never saw her angry, never saw her cry. I knew she loved me; she showed it in acdou. But as a young girl, I wanted heart-to-heart talks between mother and daughter. They never happened.And a gulf opened between us. I was "too emotional". But she lived "on the surface". As years passed I had my own family. I loved my mother and thanked her for our happy family. I wrote to her in careful words and asked her to let me know in any way she ebose that she did forgive me. I posted the letter and waited for her answer. None came. My hope turned to disappointment, then little interest and, finally, peace-it seemed that nothing happened. I couldn't be sure that the letter had even got to mother. I only knew that I had written it, and l could stop trying to make her into someone she was not. Now the present of her desk told, as she'd never been able to, that she was pleased that writing was my chosen work. I cleaned the desk carefully and found some papers inside--a photo of my father and a one-page letter, folded and refolded many times. Give me an answer, my letter asks, in any way you choose. Mother, you always chose the act that speaks louder than words. The word "gulf" in the passage means _______A.deep understanding between the old and the youngB.different ideas between the mother and the daughterC.free talks between mother and daughterD.part of the sea going far in land
There is a growing gap between the rich and the poor.A:conflict B:tension C:gulf D:confrontation
Although Anne is happy with her success,she wonders ______ will happen to her private life.A.that B.this C.it D.what
Kristin works between two offices of your company. From her laptop, she logs into her Boston account using her login "Bost_Eng". She only has the English version available. When Kristin logs into her Mexico account "Mex_Span", she only has Spanish language available. Kristin logs in to the Bost_Eng account and needs to use Spanish. She tries to install Spanish, but is not able to. You are the network administrator, how do you address this problem so that Kristen can use English and Spanish from her Bost_Eng account?（）A、Change her settings in the OU to allow Kristin to use Spanish.B、Giver her appropriate permissions to allow her to install the Spanish language option.C、Install both the English and Spanish versions of Windows 2000 Professional onto her laptop computerD、Tell her to select the appropriate language then log off and back on. Windows 2000 will now be using the newly selected language.
Some ships have special duties, such as（）（驳船）.A、liquid cargo shipsB、general cargo shipsC、bargesD、tugs
单选题The author's depiction of Rachel in lines 11-21 (Her daughter,. Edwards) primarily serves to illustrate her ______.Aprospects for a fortunate marriageBresemblance to the great fallen Phineas EdwardsCenviable style and intelligenceDrecognition of the contrast between her and AphraEdesire to excite jealousy in her friends
问答题[A] The Right Stuff Employee is results-oriented. [B] Multitasking ability. [C] Improvement oriented. [D] The Right Stuff Employee has high levels of enthusiasm and energy. [E] The Right Stuff Employee is a true team player. [F] Growth potential. [G] Know the boss. Fast growing, entrepreneurial organizations need employees who regularly demonstrate entrepreneurial characteristics and work habits. Management of entrepreneurial companies must work diligently to recognize, identify and attract this type of employee during the recruitment process to assure a steady stream of the people with the "Right Stuff" to fuel growth of the venture. So what are the characteristics of highly effective "Right Stuff" entrepreneurial employees? Here are a few to keep in mind as you interview potential new hires. 1. ___________________________ The Right Stuff Employee takes ownership to get the task done. She is a "can do" person who demonstrates common sense in her decision and actions and is able to cut through and resolve problems that divert others. Her business judgment is sound and becomes stronger with each experience, decision or recommendation. While supervisors and managers may disagree with her ultimate recommendation, they usually agree that the alternatives she presents are reasonable for the situation at hand. 2. ___________________________ Employee consistently generates output that is higher than could be reasonably expected. He is fully committed to the organization, its goals and overall success. Not only does he desire to make a contribution to results, he needs to see the results of his contributions quickly, not measured in years! He will seek out an organization that solicits and acts upon his ideas, gives credit where credit is due and points out errors and poor decisions quickly and clearly. He performs effectively with limited supervision and is able to self-motivate and set priorities with minimal guidance. 3. ___________________________ The Right Stuff Employee is flexible to accept new duties, assignments and responsibilities. He can perform more than one role until the incremental duties and functions assumed can be assigned to co-workers in newly defined roles. He is also willing to dig in and do grunt work tasks which eventually will be performed by lower level employees. 4. ___________________________ The Right Stuff Employee's reach exceeds her grasp today. Today's Right Stuff Employee is often next year's supervisor and a department manager soon thereafter. She is willing to accept much higher levels of responsibility that is the norm for her position, title, experience level or salary, She acts as a strong role model, trains and coaches others, and soon begins to assume supervisory responsibilities, again much earlier than would be expected in a normal corporate environment. 5. ___________________________ The Right Stuff Employee is more than willing to challenge in a constructive way existing procedures and systems; to her the status quo is temporary. She suggests changes and improvements frequently and encourages others to do so also. Right Stuff Employees are easier to manage in some ways but require a higher level of management involvement in others. Ordinary (average) employees will not produce extraordinary results over time; Right Stuff Employees will generally produce extraordinary results consistently over time. Unfortunately, unless properly motivated, managed and rewarded, Right Stuff Employees could perform at lower levels and only produce ordinary results. So when you interview each new employee or manager, look beyond the mere facts of the resume and ask yourself is this a "Right Stuff" person? You are most likely interviewing the person because of the resume. Now is the time to put the resume aside and focus on the "Right Questions".
单选题One reason why the woman of today may take a job is that she______.Ais younger when her children are old enough to look after themselvesBdoes not like children herselfCneedn't worry about food for her childrenDcan be free from family duties when she reaches sixty
单选题The conversation between Anna and me about her future plans was frank and productive.AAnna and me about her future plans wasBAnna and I about her future plans wereCAnna and me about her future plans wereDme and Anna about her future plans wereEAnna and I about her future plans was
多选题Kristin works between two offices of your company. From her laptop, she logs into her Boston account using her login "Bost_Eng". She only has the English version available. When Kristin logs into her Mexico account "Mex_Span", she only has Spanish language available. Kristin logs in to the Bost_Eng account and needs to use Spanish. She tries to install Spanish, but is not able to. You are the network administrator, how do you address this problem so that Kristen can use English and Spanish from her Bost_Eng account?（）AChange her settings in the OU to allow Kristin to use Spanish.BGiver her appropriate permissions to allow her to install the Spanish language option.CInstall both the English and Spanish versions of Windows 2000 Professional onto her laptop computerDTell her to select the appropriate language then log off and back on. Windows 2000 will now be using the newly selected language.
问答题Practice 7 ● A new designer, Mary Watts, has just joined your company. ● Write a memo to all staff: ● Telling them who the new employee is; ● Saying what her responsibilities will be; ● Explaining where her office is located. ● Write about 30—40 words.
单选题The writer wants to change her job because _____.Ashe has difficulty handling her daily work efficientlyBshe can hardly get a chance to be promotedCshe finds her present job too challengingDshe is fired of her duties at the college
单选题What is the primary purpose of the passage?ATo compare and contrast two theories on the origin of the caste system in IndiaBTo shed some light on an aspect of Indian society that can be confusing to outsidersCTo highlight the social injustices still faced by the Untouchable caste in India todayDTo discredit the theory that the’Arvan Invasio n, ‘brought an end to the Harappan civilizationETo explain to the reader the distinction between the Brahman and Kshatriya castes
单选题Which of the following isn’t included in babysitter’s duties?ADressing two children.BCooking the dinner.CDoing some homework.