A.elaboration
B.simplification
C.external borrowing
D.internal borrowing
kitchen and sit down (2) to him and read articles from the front page of the (3) . When I ran into a word I didn’t know (and I didn’t know half of the article, because any word (4) than a couple of syllables gave me trouble) he explained the (5) of the word and gave me the (6) .Then he’d send me (7) to the sentences so I could understand the word in (8) . Then I would take the paper away with me, armed now with the meaning of those words, and reread and reread the article (9) that the meaning of those words would get(10) into my memory. Every evening we did that.
The author’s father applied for a job at the Martin Aircraft Company and his goal was ()
A、to be a good worker with a special knowledge about his work
B、to do everything assigned him willingly
C、to be able to do whatever job there was in the factory
D、to be a good supervisor himself in the future
Mr Oggon Mordue, a financial journalist who had worked in audit and assurance for many years, was in the audience.
He suggested that the normal advice on threats to independence was wrong. On the contrary in fact, the more services that a professional services firm can provide to a client the better, as it enables the firm to better understand the client and its commercial and accounting needs. Mrs Yttria disagreed, saying that his views were a good example of professional services firms not acting in the public interest.
Mr Mordue said that when he was a partner at a major professional services firm, he got to know his clients very well through the multiple links that his firm had with them. He said that he knew all about their finances from providing audit and assurance services, all about their tax affairs through tax consulting and was always in a good position to provide any other advice as he had acted as a consultant on other matters for many years including advising on mergers, acquisitions, compliance and legal issues. He became very good friends with the directors of client companies, he said. The clients, he explained, also found the relationship very helpful and the accounting firms did well financially out of it.
Another reporter in the audience argued with Mr Mordue. Ivor Nahum said that Mr Mordue represented the ‘very worst’ of the accounting profession. He said that accounting was a ‘biased and value laden’ profession that served minority interests, was complicit in environmental degradation and could not serve the public interest as long as it primarily served the interests of unfettered capitalism. He said that the public interest was badly served by accounting,as it did not address poverty, animal rights or other social injustices.
Required:
(a) Explain, using accounting as an example, what ‘the public interest’ means as used by Mrs Yttria in her
speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate, describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray, Owen & Adams’ deep
green (or deep ecologist) position on social responsibility. (7 marks)