know how to 6) ____________________ to communicate with diverse audiences

"Those shirts are very expensive, do you know ______？"

A．how much cost them

B．who do they cost

C．they cost how much

D．what they cost

The reason that scientists cannot cure a common cold is_____.

A．we don't know how we get cold

B．we aren't sure the exact kind of cold viruses

C．we don't know when we will catch cold

D．we aren't sure the exact scientific method

How many unpaired electrons are present in each of the following？

(a)[CoF₆]^3-(high-spin)；(b)[Co(en)₃]³⁺(low-spin)；(c)[Mn(CN)₆]^3-(low-spin)；(d)[Mn(CN)₆]^4-(low-spin)；(e)[MnCl₆]^4-(high-spin)；(f)[RhCl₆]^3-(low-spin)。

ve taken on the responsibility for providing support and guidance to new members of the firm. Ryder & Co has recently recruited a new audit junior, Sam Tyler, who has come across several issues in his first few months at the firm which he would like your guidance on. Sam’s comments and questions are shown below:

(a) I know that auditors are required to assess risks of material misstatement by developing an understanding of the business risks of an audit client, but I am not clear on the relationship between business risk and risk of material misstatement. Can you explain the two types of risk, and how identifying business risk relates to risk of material misstatement？ (4 marks)

(b) I worked on the interim audit of Crow Co, a manufacturing company which outsources its payroll function. I know that for Crow Co payroll is material. How does the outsourcing of payroll affect our audit planning？ (4 marks)

(c) Crow Co is tendering for an important contract to supply Hatfield Co. I know that Hatfield Co is also an audit client of our firm, and I have heard that Crow Co’s management has requested our firm to provide advice on the tender it is preparing. What matters should our firm consider in deciding whether to provide advice to Crow Co on the tender？ (5 marks)

(d) I also worked on the audit of Campbell Co, where I heard the managing director, Ting Campbell, discussing a potential new business opportunity with the audit engagement partner. Campbell Co is an events organiser, and is planning to run a programme of nationwide events for accountants, at which speakers will discuss technical updates to financial reporting, tax and audit regulations. Ting proposed that our firm could invest some cash in the business opportunity, supply the speakers, market the events to our audit clients, and that any profit made would be shared between Ryder & Co and Campbell Co. What would be the implications of our firm considering this business opportunity？ (7 marks)

Required:

For each of the issues raised, respond to the audit junior, explaining the ethical and professional matters arising from the audit junior’s comments.

Note: The split of the mark allocation is shown against each of the issues above.

听力原文：W: Good morning. Can I help you？

M: Yes, please. I would like to know about the courses at this evening school.

W: Is that a summer course you're interested in？

M: Yes.

W: Well, we have short full-time courses during the summer.

M: Mm-mm, I would like to know how long one course lasts.

W: Yes. Each course lasts three weeks.

M: How many hours per week, please？

W: It's about twenty-three hours a week. Usually four and a half days each week.

M: You must have a lot of students in the class, haven't you？

W: We have a lot of students in the school, but in the classes only between twelve and fourteen students.

M: Could you please give me the dates of the first and second courses？

W: Yes, certainly. The first course begins on July 3 and lasts until July 20 and the second course is from July 24 until August 10.

M: OK. Thank you very much.

W: You're welcome.

Where does the conversation probably take place？

A．In the school office.

B．In a classroom.

C．At the student's home.

Why does the author mention refrigeration in paragraph 6？

A．To show how the steam engine contributed to refrigeration

B．To illustrate the standard of living of North America and Europe

C．To give an example of an innovation that expanded markets

D．To argue that refrigeration was the most important invention of the time

Player 1 chooses either U or M; player 2 chooses either L or C. Both player know only that game 1 is played by probability p and game 2 is played by probability 1-pHow many strategies player 1 has？

A、2

B、4

C、6

D、8

How do you uncover the corporate culture of a potential employer？ The truth is that you will never really know the corporate culture after you have worked at the company for a number of months, __6__but you can get close to it through research and observation.

听力原文：W: When and where shall we meet to go to the movie tonight？

M: How about 6 o'clock in front of the school gate？

Q: What can we learn from the conversation？

(4)

A．The movie will start at 6 o'clock.

B．The movie will be put off till tomorrow.

C．They are going to meet at the school gate.

D．They want to know where the movie will be shown.

ould set aside at the beginning of each month at 6% interest to accumulate the sum of $4,800 in five years. He should use a table for the:

A、Future value of an ordinary annuity of 1.

B、Future value of an annuity due of 1.

C、Future value of 1.

D、Present value of an annuity due of 1.