Auditors tend to let directors get away with murder, for if they protest at creative accounting the firm is promptly have them sacked in favor of substitutes that will not jib at economy with the facts.（）A、审计员们一般都会让董事们过关，因为如果抗议公司篡改数据，他们马上就会被那些不会对实际经济状况说三道四的人替代。B、审计人员往往会让那些董事为所欲为，这是因为如果他们对公司伪造的账目表示抗议，公司立即就会让他们滚蛋，而让那些不会对实际经济状况挑刺的人来取代他们。C、审计师倾向于让那些有问题的董事逍遥法外，假如他们对有违规操作的会计操作稍有微词，企业行会立即抄他们的鱿鱼，取而代之的是那些对经济实况认可的人。D、稽查人员有时会出于疏忽而让那些管理人员即使犯错也不受惩罚，因为他们只要对公司的创造性账目的检查提出不满，公司就会将他们赶走，而请其他默认公司经济实况者来干。
Auditors tend to let directors get away with murder, for if they protest at creative accounting the firm is promptly have them sacked in favor of substitutes that will not jib at economy with the facts.（）
- A、审计员们一般都会让董事们过关，因为如果抗议公司篡改数据，他们马上就会被那些不会对实际经济状况说三道四的人替代。
- B、审计人员往往会让那些董事为所欲为，这是因为如果他们对公司伪造的账目表示抗议，公司立即就会让他们滚蛋，而让那些不会对实际经济状况挑刺的人来取代他们。
- C、审计师倾向于让那些有问题的董事逍遥法外，假如他们对有违规操作的会计操作稍有微词，企业行会立即抄他们的鱿鱼，取而代之的是那些对经济实况认可的人。
- D、稽查人员有时会出于疏忽而让那些管理人员即使犯错也不受惩罚，因为他们只要对公司的创造性账目的检查提出不满，公司就会将他们赶走，而请其他默认公司经济实况者来干。
相关考题：
I think Daddy knew it himself, but he had to _______ his anger somewhere. A. let offB. let overC. let inD. let out
(b) When a director retires, amounts become payable to the director as a form. of retirement benefit as an annuity.These amounts are not based on salaries paid to the director under an employment contract. Sirus hascontractual or constructive obligations to make payments to former directors as at 30 April 2008 as follows:(i) certain former directors are paid a fixed annual amount for a fixed term beginning on the first anniversary ofthe director’s retirement. If the director dies, an amount representing the present value of the future paymentis paid to the director’s estate.(ii) in the case of other former directors, they are paid a fixed annual amount which ceases on death.The rights to the annuities are determined by the length of service of the former directors and are set out in theformer directors’ service contracts. (6 marks)Required:Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment ofthe above elements under International Financial Reporting Standards in the financial statements for the yearended 30 April 2008.
(c) Critically discuss FOUR principal roles of non-executive directors and explain the potential tensions betweenthese roles that WM’s non-executive directors may experience in advising on the disclosure of theoverestimation of the mallerite reserve. (12 marks)
(c) Critically discuss the likely effectiveness of standard questionnaires sent to other auditors as a means ofobtaining information required. (5 marks)
3 (a) Financial statements often contain material balances recognised at fair value. For auditors, this leads to additionalaudit risk.Required:Discuss this statement. (7 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)
You'd better ____________ the car because you are drunk. A、let me driveB、let me to driveC、to let me drive
The report is to be ( ) to the Directors as soon as possible.A. preparedB. promotedC. presented
(a) Contrast the role of internal and external auditors. (8 marks)(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.The board are considering a significant expansion of the company. However, the company’s bankers areconcerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders Co are appointed by and report to the board of Conoy Co.The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.The committee would consist of one executive director, the chief internal auditor as well as three new appointees.One appointee would have a non-executive seat on the board of directors.Required:Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
Which of the following statements relating to internal and external auditors is correct?A.Internal auditors are required to be members of a professional bodyB.Internal auditors’ scope of work should be determined by those charged with governanceC.External auditors report to those charged with governanceD.Internal auditors can never be independent of the company
8．—Can we _______ ping-pong?—No，_______ tennis．A． play; let's playB． plays; let's playC． play; let's to playD． plays; let's to play
Text 1 Ruth Simmons joined Goldman Sachs's board as an outside director in January 2000;a year later she became president of Brown University.For the rest of the decade she apparently managed both roles without attracting much criticism.But by the end of 2009 Ms.Simmons was under fire for having sat on Goldman's compensation committee;how could she have let those enormous bonus payouts pass unremarked?By February the next year Ms.Simmons had left the board.The position was just taking up too much time,she said.Outside directors are supposed to serve as helpful,yet less biased,advisers on a firm's board.Having made their wealth and their reputations elsewhere,they presumably have enough independence to disagree with the chief executive's proposals.If the sky,and the share price,is falling,outside directors should be able to give advice based on having weathered their own crises.The researchers from Ohio University used a database that covered more than 10，000 firms and more than 64，000 different directors between 1989 and 2004.Then they simply checked which directors stayed from one proxy statement to the next.The most likely reason for departing a board was age,so the researchers concentrated on those“surprise”disappearances by directors under the age of 70.They found that after a surprise departure,the probability that the company will subsequently have to restate earnings increases by nearly 20%.The likelihood of being named in a federal classaction lawsuit also increases,and the stock is likely to perform worse.The effect tended to be larger for larger firms.Although a correlation between them leaving and subsequent bad performance at the firm is suggestive,it does not mean that such directors are always jumping off a sinking ship.Often they“trade up，”leaving riskier,smaller firms for larger and more stable firms.But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news break,even if a review of history shows they were on the board at the time any wrongdoing occurred.Firms who want to keep their outside directors through tough times may have to create incentives.Otherwise outside directors will follow the example of Ms.Simmons,once again very popular on campus.We learn from Paragraph 2 that outside directors are supposed to be_____A.generous investorsB.unbiased executivesC.share price forecastersD.independent advisers
Text 1 Ruth Simmons joined Goldman Sachs's board as an outside director in January 2000;a year later she became president of Brown University.For the rest of the decade she apparently managed both roles without attracting much criticism.But by the end of 2009 Ms.Simmons was under fire for having sat on Goldman's compensation committee;how could she have let those enormous bonus payouts pass unremarked?By February the next year Ms.Simmons had left the board.The position was just taking up too much time,she said.Outside directors are supposed to serve as helpful,yet less biased,advisers on a firm's board.Having made their wealth and their reputations elsewhere,they presumably have enough independence to disagree with the chief executive's proposals.If the sky,and the share price,is falling,outside directors should be able to give advice based on having weathered their own crises.The researchers from Ohio University used a database that covered more than 10，000 firms and more than 64，000 different directors between 1989 and 2004.Then they simply checked which directors stayed from one proxy statement to the next.The most likely reason for departing a board was age,so the researchers concentrated on those“surprise”disappearances by directors under the age of 70.They found that after a surprise departure,the probability that the company will subsequently have to restate earnings increases by nearly 20%.The likelihood of being named in a federal classaction lawsuit also increases,and the stock is likely to perform worse.The effect tended to be larger for larger firms.Although a correlation between them leaving and subsequent bad performance at the firm is suggestive,it does not mean that such directors are always jumping off a sinking ship.Often they“trade up，”leaving riskier,smaller firms for larger and more stable firms.But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news break,even if a review of history shows they were on the board at the time any wrongdoing occurred.Firms who want to keep their outside directors through tough times may have to create incentives.Otherwise outside directors will follow the example of Ms.Simmons,once again very popular on campus.According to the researchers from Ohio University,after an outside director's surprise departure,the firm is likely to_____A.become more stableB.report increased earningsC.do less well in the stock marketD.perform worse in lawsuits
Text 1 Ruth Simmons joined Goldman Sachs's board as an outside director in January 2000;a year later she became president of Brown University.For the rest of the decade she apparently managed both roles without attracting much criticism.But by the end of 2009 Ms.Simmons was under fire for having sat on Goldman's compensation committee;how could she have let those enormous bonus payouts pass unremarked?By February the next year Ms.Simmons had left the board.The position was just taking up too much time,she said.Outside directors are supposed to serve as helpful,yet less biased,advisers on a firm's board.Having made their wealth and their reputations elsewhere,they presumably have enough independence to disagree with the chief executive's proposals.If the sky,and the share price,is falling,outside directors should be able to give advice based on having weathered their own crises.The researchers from Ohio University used a database that covered more than 10，000 firms and more than 64，000 different directors between 1989 and 2004.Then they simply checked which directors stayed from one proxy statement to the next.The most likely reason for departing a board was age,so the researchers concentrated on those“surprise”disappearances by directors under the age of 70.They found that after a surprise departure,the probability that the company will subsequently have to restate earnings increases by nearly 20%.The likelihood of being named in a federal classaction lawsuit also increases,and the stock is likely to perform worse.The effect tended to be larger for larger firms.Although a correlation between them leaving and subsequent bad performance at the firm is suggestive,it does not mean that such directors are always jumping off a sinking ship.Often they“trade up，”leaving riskier,smaller firms for larger and more stable firms.But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations if they leave a firm before bad news break,even if a review of history shows they were on the board at the time any wrongdoing occurred.Firms who want to keep their outside directors through tough times may have to create incentives.Otherwise outside directors will follow the example of Ms.Simmons,once again very popular on campus.The author's attitude toward the role of outside directors is_____A.permissiveB.positiveC.scornfulD.critical
低LET射线和高LET射线的区别除外哪项（）A、低LET射线存在亚致死损伤B、低LET射线的RBE高C、高LET射线治疗时剂量改变的影响不显著D、低LET射线治疗时存在细胞修复E、低LET射线治疗时细胞阶段的敏感性差异明显
重离子用于放射治疗的优势在于（）A、高LET；高RBE；高OERB、高LET；高RBE；低OERC、高LET；低RBE；高OERD、高LET；低RBE；低OERE、低LET；高RBE；高OER
We need some toothpaste.（）A、Let's go to the bookstore.B、Let's get some.C、Let's buy them.D、Let's go.
The company auditors require a System p administrator to archive detailed information from each of their systems. Which of the following commands will accomplish this task（）A、snap -aB、snap -iC、prtconfD、lsconf
单选题65 A strangers B enemies C directors D friendsAABBCCDD