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更多“Range of variation is a concep…”相关的问题
以下程序的运行结果一共有（）行。 for i in range(1,10): for j in range(1,10): print("{}*{}={}".format(i,j,i*j))
A.15
B.24
C.33
D.120
I have learned something about myself since I moved from Long Island to Florida three years ago. Even though I own a home in Port St. Lucie just minutes from the ocean, an uncontrollable urge wells up to return to Long Island even as others make their way south. I guess I am a snowbird stuck in reverse. Instead of enjoying Florida’s mild winters, I willingly endure the severe weather on Long Island, the place I called home for 65 years.
I’m like a migratory bird that has lost its sense of timing and direction, my wings flapping against season.
So what makes me fly against the tide of snowbirds？ The answer has a lot to do with my reluctance to give up the things that define who I am. Once I hear that the temperature on Long Island has dipped into the range of 40 to 50 degrees, I begin to long for the sight and crackling sound of a wood fire. I also long for the bright display o￡ colors — first in the fall trees, and then in the limits around homes and at Rockefeller Center. Floridians decorate too, but can’t create the special feel of a New England winter.
I suppose the biggest reason why I return is to celebrate the holidays with people I haven’t seen in months. What could be better than sitting with family and friends for a Thanksgiving turkey dinner, or watching neighbors’ children excitedly open gifts on Christmas？ Even the first snowfall seems special. I especially enjoy seeing a bright red bird settling on a snow-covered branch (My wife and I spend winters at a retirement community in Ridge, and I’m grateful that I don’t have to shovel.)
While these simple pleasures are not unique to Long Island, they are some of the reasons why I come back. Who says you can’t go home？
(1) What does the underlined word "snowbird" in Paragraph 1 refer to？()
A、A person spending winter in a warmer climate
B、A bird seen chiefly in winter
C、A person permanently living in a foreign country
D、A bird flying to the south in winter
(2)What’s the difference between Florida and Long Island？()
A、Winters in Long Island are milder
B、The snowbirds in Long Island are rarer
C、Weather in Long Island is severer
D、Long Island is nearer to the ocean
(3)What did the author miss most when he was in Florida？()
A、The colorful light display
B、The family gathering
C、The cold temperature
D、The winter landscape
(4) Which of the following is TRUE according to the text？()
A、The author enjoyed living in Florida
B、The author had a good time in Florida
C、The author owned a home in Florida
D、The author did not like mild weather
(5)What’s the author’s purpose in writing the text？()
A、To praise the beauty and warmth of his hometown
B、To describe his dream to be a free bird
C、To explain the reasons for moving from his hometown
D、To express his feeling of missing his hometown
(a) You are an audit manager in Weston & Co which is an international firm of Chartered Certified Accountants with branches in many countries and which offers a range of audit and assurance services to its clients. Your responsibilities include reviewing ethical matters which arise with audit clients, and dealing with approaches from prospective audit clients.
The management of Jones Co has invited Weston & Co to submit an audit proposal (tender document) for their consideration. Jones Co was established only two years ago, but has grown rapidly, and this will be the first year that an audit is required. In previous years a limited assurance review was performed on its financial statements by an unrelated audit firm. The company specialises in the recruitment of medical personnel and some of its start up funding was raised from a venture capital company. There are plans for the company to open branches overseas to help recruit personnel from foreign countries.
Jones Co has one full-time accountant who uses an off-the-shelf accounting package to record transactions and to prepare financial information. The company has a financial year ending 31 March 2015.
The following comment was made by Bentley Jones, the company’s founder and owner-manager, in relation to the audit proposal and potential audit fee:
‘I am looking for a firm of auditors who will give me a competitive audit fee. I am hoping that the fee will be quite low, as I am willing to pay more for services that I consider more beneficial to the business, such as strategic advice. I would like the audit fee to be linked to Jones Co’s success in expanding overseas as a result of the audit firm’s advice. Hopefully the audit will not be too disruptive and I would like it completed within four months of the year end.’
Required:
(i) Explain the specific matters to be included in the audit proposal (tender document), other than those relating to the audit fee; and (8 marks)
(ii) Assuming that Weston & Co is appointed to provide the audit service to Jones Co, discuss the issues to be considered by the audit firm in determining a fee for the audit including any ethical matters raised. (6 marks)
(b) Ordway Co is a long-standing audit client of your firm and is a listed company. Bobby Wellington has acted as audit engagement partner for seven years and understands that a new audit partner needs to be appointed to take his place. Bobby is hoping to stay in contact with the client and act as the engagement quality control reviewer in forthcoming audits of Ordway Co.
Required:
Explain the ethical threats raised by the long association of senior audit personnel with an audit client and the relevant safeguards to be applied, and discuss whether Bobby Wellington can act as engagement quality control reviewer in the future audits of Ordway Co. (6 marks)
