题目内容
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A．making friends with all their employees
B．attending a management training course
C．providing free Friday lunch to the staff
D．encouraging their staff to exercise regularly
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听力原文：1 You know, our manager has set a very high standard for us but not for himself. First, though it is generally understood that overtime constitutes work time, he often puts undue pressure on us to stay and finish work without paying extra for it. We think this practice should be prohibited. Besides, many employees believe that the manager set an unrealistic rime frame. for finishing projects. They often have no direct say in the deadline times. Some even argue this constitutes cruel and unusual punishment and shouldn't be permitted. Finally he even restricts employees from taking breaks to chat or even to go to the washroom. This practice is clearly a violation of the human rights and shouldn't be allowed.
2 Richard, I think you have done a perfect job. I am just amazed by it. Your knowledge in international contract law and chemical products just helped us win the project quite smoothly. At first, our chances were slim because we have been in this field only for three years, and I never expected we could make it so easily. To be honest, things were not to our advantage at first and we had too many competitors. I even prepared for the failure. However, your effort just changed the idea of the board. They were convinced by your strategies and goals. They even said you are the most employee they have ever seen. Your contribution to the company is really valuable and will be remembered.
3 I have been working here for 20 years. Every day all I have to do is to trot up costs and profits on the computer. It's the same job and the same office year after year. No challenge, no creation. I can't imagine how I can stay here for the rest of my life. I don't want to say I hate the job but I am not interested in it any more even though I am often praised by the manager and get better paid. I am just fed up with it. I am the kind of person who wants to try new things and who likes changes. To be honest, I like working with people rather than dealing with all these boring figures.
4 I am sure our latest product will have some problems. There is something wrong with the design because the engine is making some strange noises. It seems to me that there might be a slight crack in one part of it. But I'm not quite sure. I understand that the models we produced before never have this kind of problem. It just makes me uneasy because our company is the leading manufacturer of this kind of engine and our products are sold everywhere in the world. The problem will certainly damage our reputation. As the contract is due in a couple of weeks, our time is certainly pressing. We'd better have a meeting immediately and think out what we can do about it.
5 You have been working here for so many years. How can you make such stupid mistakes in the invoice. As far as I know this is not the first time. The same things happened a year before considering you had just changed the job, we forgave you then. You know the loss you brought to the company this time -- $50,000 ! It's almost half of profits for this month. This does not include our established reputation in the feild. I even don't know how to report this to the headquarter. No, don't give me any excuses. The company does not pay you to make mistakes. We have already paid too much for that. We need someone who can really accomplish the job; I hope you can understand that.
？You will hear five different people talking about their present jobs.
？For each extract there are two tasks. For Task One, decide the feeling of each speaker from the list A-H. For Task Two, choose the outcome of the talk from the list A-H.
？You will hear the recording twice.
TASK ONE--THE FEELING OF THE SPEAKER
？For questions 13-17, match the extracts with the feelings, listed A-H.
？For each extract, decide what the feeling of each speaker is.
？Write one letter (A-H) next to the number of the extract.
A being angry
B being proud
C&n
You are an audit manager at Blenkin & Co and are approaching the end of the audit of Sampson Co, which is a large listed retailer. The draft financial statements currently show a profit before tax of $6·5m and revenue of $66m for the financial year ended 30 June 20X6. You have been informed that the finance director left Sampson Co on 31 May 20X6.
As part of the subsequent events audit procedures, you reviewed post year-end board meeting minutes and discovered that a legal case for unfair dismissal has been brought against Sampson Co by the finance director. During a discussion with the Human Resources (HR) director of Sampson Co, you established that the company received notice of the proposed legal claim on 10 July 20X6.
The HR director told you that Sampson Co’s lawyers believe that the finance director’s claim is likely to be successful, but estimate that $150,000 is the maximum amount of compensation which would be paid. However, management does not intend to make any adjustments or disclosures in the financial statements.
Blenkin & Co has a responsibility to perform. procedures to obtain sufficient, appropriate evidence that subsequent events are appropriately reflected in the financial statements of Sampson Co.
Subsequent events procedures should be performed between the date of the financial statements and WHICH DATE？
A.The date the subsequent events review is performed
B.The date of approval of the financial statements
C.The date of the auditor’s report
D.The date the financial statements are issued
If, after the financial statements have been issued, Blenkin & Co becomes aware of a fact which may have caused its report to be amended, the firm should consider several possible actions.
Which of the following are appropriate actions for Blenkin & Co to take？
(1) Discuss the matter with management and, where appropriate, those charged with governance
(2) Obtain a written representation from management
(3) Consider whether the firm should resign from the engagement
(4) Enquire how management intends to address the matter in the financial statements where appropriate
A.1 and 2
B.1 and 4
C.2 and 3
D.3 and 4
Which of the following audit procedures should be performed to form. a conclusion as to whether the financial statements require amendment in relation to the unfair dismissal claim？
(1) Inspect relevant correspondence with Sampson Co’s lawyers
(2) Write to the finance director to confirm the claim and level of damages
(3) Review the post year-end cash book for evidence of payments to the finance director
(4) Request that management confirm their views in a written representation
A.1, 2 and 3
B.1, 2 and 4
C.1, 3 and 4
D.2, 3 and 4
You are drafting the auditor’s report for Sampson Co and the audit engagement partner has reminded you that the report will need to reflect the requirements of ISA 701 Communicating Key Audit Matters in the Independent Auditor’s Report.
According to ISA 701, which of the following should be included in the ‘Key Audit Matters’ paragraph in the auditor’s report？
A.Matters which required significant auditor attention
B.Matters which result in a modification to the audit opinion
C.All matters which were communicated to those charged with governance
D.All matters which are considered to be material to the financial statements
Which of the following audit opinions will be issued if the unfair dismissal case is NOT adjusted for or disclosed within the financial statements？
A.A qualified audit opinion as the financial statements are materially misstated
B.A qualified audit opinion as the auditor is unable to obtain sufficient appropriate evidence
C.An unmodified opinion with an emphasis of matter paragraph
D.An unmodified audit opinion
•Choose the correct word or phrase to fill each gap from A, B, C, or D.
•For each question 21—30, mark one letter (A, B, G, or D) on your Answer Sheet.
Job Enrichment
While pay is an attempt to reward zestful employees, job enrichment is an effort to motivate via the work itself. Job enrichment is the (21) of changing the job so that the work will appeal to employees’ higher-level needs. Its aim is to make the work more meaningful.
First, job enrichment is merely (22) up, working harder at what you are doing. Second, it is not job (23) , merely adding another meaningless job. Some managers assume they are enriching subordinates’ work by adding their duties, but the duties must make the job more meaningful in order to be enriching. Third, rotating (24) tasks does not help, at least not very much. Fourth, job enrichment does not mean (25) away all the hard parts and making the task more routine.
Then what is job enrichment? Job enrichment is based on Frederick Herzberg's two-factor theory of (26) . Herzberg argued that because job rotation and job enlargement do not provide workers with any additional responsibility or (27) over their jobs, they do not really enhance employee motivation. Job enrichment (28) to increase both the number of tasks a worker does and the control the worker has over the job. Many companies (29) job enrichment to improve the quality of work life for their employees. The (30) benefits of job enrichment are great, but it requires careful planning and execution.
(21)
A．purpose
B．program
C．project
D．process
佛罗里达州的一位读者显然是在个人生活中受过创伤，他写信来悲叹道：“如果我偷走了五分钱的商品，我是个贼，就要受到惩罚，但要是我偷走了别人妻子的爱情，我却没事。”
Most people believe that they are a reasonable judge of character and trust their instinctive feelings.We might use some kind of test to aid the selection process, but we usually pick a candidate who interviews well, has good qualifications and an impressive work record.
But suppose the candidate lies or is less than completely honest.“This can be a serious problem for employers,” explains Alan Conrad, Chief Executive at Optimus Recruitment.“The most difficult liars to find are those who tell halftruths rather than complete lies.” Research shows that up to 75 percent of resumes are inaccurate on purpose.The most common practice is omission.
Interviewer should therefore concentrate on areas of uncertainty such as gaps between periods of employment and job descriptions that seem strange.“Focusing on these areas will force candidates to tell the truth or become increasingly dishonest.This is usually when people show their anxiety by their body language.Sweat on the upper lip, false smiles and nervous hand movements all indicate discomfort.”
Conrad does not suggest an aggressive policystyle. interview technique, but insists that close inspection of a resume is absolutely essential.Only by asking the right questions can you confirm the suitability of the candidate or put pressure on those who are being less than completely honest.
1.The best title of this passage can be ______.
A.Disadvantages of Job Interviews
B.Advantages of Job Interviews
C.How to Catch Out the Dishonest Candidate
D.How to Find a Job by Tricks
2.The liars hard to recognize are those who tell ______.
A.partial truths
B.mainly truths
C.complete truths
D.complete lies
3.How were the job applicants able to lie without being detected?
A.By using their body language
B.By telling some unbelievable lies
C.By leaving out some necessary information
D.By providing more information than needed
4.In order to pick up a qualified and an honest candidate, Conrad suggests that we ______.
A.correct the resumes intentionally
B.compare one’s resume with others
C.examine the resumes carefully
D.inspect the candidates aggressively
5.What is the author’s attitude towards job interviews?
A.Suspicious
B.Credulous
C.Most objective
D.Too subjective
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