A.the Western frontiers
B.the coastal towns of Maine
C.an imagined mysterious land
D.the Maine woods
第1题
A、She published ten volumes of regional tales
B、She published four novels
C、"A White Heron" is her most popular short story
D、Her protagonist is often a strong-willed and independent man
第2题
A.Anguished and excite
B.Nervous and scare
C.Nervous and excite
D.Anguished and scare
第3题
A.Because she realizes that the white heron verges on extinction and it’s her responsibility to protect it.
B.Because the man is too assertive and aggressive to be trusted.
C.Because she realizes that the bird is an integral part of the nature, with which she shares a close bond.
D.Because the man does not return her affection.
第4题
A.hero
B.heron
C.here
D.heroin
第5题
A.the Western frontiers
B.the Maine woods
C.an imagined mysterious land
D.the coastal towns of Maine
第6题
A.Y/PROJECT
B.LYX
C.SJYP
D.OFF WHITE
第7题
A.The man is a handsome young ornithologist (鸟类学家)
B.The man carries a gun and a heavy sack full of dead birds
C.Throughout the story, the man appears to be assertive, aggressive, and arrogant
D.The man is eager to collect a white heron
第8题
A.Sylvia accompanies the man on a ramble through the woods
B.the man describes the bird and Sylvia recognizes it
C.the man offers Sylvia 10 dollars for the bird
D.Sylvia climbs a huge pine tree and finds the white heron nest
第9题
Section B – TWO questions ONLY to be attempted
(a) You are a manager in Lark & Co, responsible for the audit of Heron Co, an owner-managed business which operates a chain of bars and restaurants. This is your firm’s first year auditing the client and the audit for the year ended 31 March 2012 is underway. The audit senior sends a note for your attention:
‘When I was auditing revenue I noticed something strange. Heron Co’s revenue, which is almost entirely cash-based, is recognised at $5·5 million in the draft financial statements. However, the accounting system shows that till receipts for cash paid by customers amount to only $3·5 million. This seemed odd, so I questioned Ava Gull, the financial controller about this. She said that Jack Heron, the company’s owner, deals with cash receipts and posts through journals dealing with cash and revenue. Ava asked Jack the reason for these journals but he refused to give an explanation.
‘While auditing cash, I noticed a payment of $2 million made by electronic transfer from the company’s bank account to an overseas financial institution. The bank statement showed that the transfer was authorised by Jack Heron, but no other documentation regarding the transfer was available.
‘Alarmed by the size of this transaction, and the lack of evidence to support it, I questioned Jack Heron, asking him about the source of cash receipts and the reason for electronic transfer. He would not give any answers and became quite aggressive.’
Required:
(i) Discuss the implications of the circumstances described in the audit senior’s note; and (6 marks)
(ii) Explain the nature of any reporting that should take place by the audit senior. (3 marks)
(b) You are also responsible for the audit of Coot Co, and you are currently reviewing the working papers of the audit for the year ended 28 February 2012. In the working papers dealing with payroll, the audit junior has commented as follows:
‘Several new employees have been added to the company’s payroll during the year, with combined payments of $125,000 being made to them. There does not appear to be any authorisation for these additions. When I questioned the payroll supervisor who made the amendments, she said that no authorisation was needed because the new employees are only working for the company on a temporary basis. However, when discussing staffing levels with management, it was stated that no new employees have been taken on this year. Other than the tests of controls planned, no other audit work has been performed.’
Required:
In relation to the audit of Coot Co’s payroll:
Explain the meaning of the term ‘professional skepticism’, and recommend any further actions that should be taken by the auditor. (6 marks)
第10题
When you next step through the doors of a supermarket, spare a thought for Heron, a talented specialist of ancient "high tech" engineering. Nearly two thousand years ago he designed automatically opening doors for the temples of the Egyptian city of Alexandria.
Heron had a talent for designing mechanical wonders to surprise people and make people happy. (46) was a gift to the Egyptian priests, who for centuries had used wonder mechanical or otherwise, as a way of strengthening their authority.
Employing relatively simple mechanical principles, Heron devised a means (47) as if by unseen hands—when the priest lit a fire on the altar outside the temple. The fire heated the air in a metal globe placed beneath the altar, foreign the water in it through a pipe into an enormous bucket. The bucket was suspended by chains from a system of weights and pulleys, which turned the doors on their pivots as the bucket became heavier.
A second surprise took place when the altar fire was put out. (48) , the water was sucked the other way through the pipe. When the bucket emptied, it went upward, making the pulley system move in reverse, and the doors closed again.
Another design included in Heron's writings could make a trumpet blow when the temple doors opened-a combination of musical doorbell and burglar alarm.
There need be little doubt that the automatic-door system described by Heron was actually used in Egyptian temples and (49) . Heron himself referred in passing to a similar system used by other engineers: "Some instead of water use quicksilver (mercury). " Using mercury (50) would certainly have made it more efficient.
A.whereby the doors of a small temple would open
B.possibly elsewhere in the Greco-Roman(希腊-罗马的)world
C.His design for automatic temple doors
D.because of the quick heating of the air inside the globe
E.instead of water in a machine similar to Heron's design
F.As a result of the sudden cooling of the air in the globe
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