题目内容
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IMMATERIAL: RELEVANCE::
A．liberal : autonomy
B．competent : valor
C．circuitous : directness
D．translucent : lucidity
E．candid : effrontery
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A、material culture
B、immaterial culture
C、science
D、None of them
A.regret
B.immaterial
C.appreciate
D.hate
A、principles of social organization
B、art
C、science
D、literature
For the last fifteen or twenty years the fashion
in criticism or appreciation of the arts have been to 【1】______
to deny the existence of any valid criteria and to
make the words "good" or "bad" irrelevant,
immaterial, and inapplicable. There is no such a
thing, we are told, like a set of standards first 【2】______
acquired through experience and knowledge and
late imposed on the subject under discussion. This 【3】______
has been a popular approach, for it relieves the critic
of the responsibility of judgment and the public by the 【4】______
necessity of knowledge. It pleases those resentful of
disciplines, it flatters the empty-minded by calling
him open-minded, it comforts the confused. Under 【5】______
the banner of democracy and the kind of quality
which our forefathers did not mean, it says, in effect,
"Who are you to tell us what is good or bad？" This
is same cry used so long and so effectively by the 【6】______
the producers of mass media who insist that it is the
public, not they, who decide what it wants to hear and 【7】______
to see, and that for a critic to say that this program is
bad and that program is good is pure a reflection of 【8】______
personal taste. Nobody recently bas expressed this
philosophy most succinctly than Dr. Frank Stanton , 【9】______
the highly intelligent president of CBS television. At
a hearing before the Federal Communications
Commission, this phrase escaped from him under 【10】______
questioning: "One man's mediocrity is another
man's goed program".
【M1】
Certified Accountants. You are currently reviewing the audit working papers for Pulp Co, a long standing audit client,
for the year ended 31 January 2008. The draft statement of financial position (balance sheet) of Pulp Co shows total
assets of $12 million (2007 – $11·5 million).The audit senior has made the following comment in a summary of
issues for your review:
‘Pulp Co’s statement of financial position (balance sheet) shows a receivable classified as a current asset with a value
of $25,000. The only audit evidence we have requested and obtained is a management representation stating the
following:
(1) that the amount is owed to Pulp Co from Jarvis Co,
(2) that Jarvis Co is controlled by Pulp Co’s chairman, Peter Sheffield, and
(3) that the balance is likely to be received six months after Pulp Co’s year end.
The receivable was also outstanding at the last year end when an identical management representation was provided,
and our working papers noted that because the balance was immaterial no further work was considered necessary.
No disclosure has been made in the financial statements regarding the balance. Jarvis Co is not audited by our firm
and we have verified that Pulp Co does not own any shares in Jarvis Co.’
Required:
(b) In relation to the receivable recognised on the statement of financial position (balance sheet) of Pulp Co as
at 31 January 2008:
(i) Comment on the matters you should consider. (5 marks)
(a) Explain FOUR factors which influence the reliability of audit evidence. (4 marks)
Andromeda Industries Co (Andromeda) develops and manufactures a wide range of fast moving consumer goods. The company’s year end is 31 December 2015 and the forecast profit before tax is $8·3 million. You are the audit manager of Neptune & Co and the year-end audit is due to commence in January. The following information has been gathered during the planning process:
Inventory count
Andromeda’s raw materials and finished goods inventory are stored in 12 warehouses across the country. Each of these warehouses is expected to contain material levels of inventory at the year end. It is expected that there will be no significant work in progress held at any of the sites. Each count will be supervised by a member of Andromeda’s internal audit department and the counts will all take place on 31 December, when all movements of goods in and out of the warehouses will cease.
Research and development
Andromeda spends over $2 million annually on developing new product lines. This year it incurred expenditure on five projects, all of which are at different stages of development. Once they meet the recognition criteria under IAS 38 Intangible Assets for development expenditure, Andromeda includes the costs incurred within intangible assets. Once production commences, the intangible assets are amortised on a straight line basis over five years.
Required:
(b) Describe audit procedures you would perform. during the audit of Andromeda Industries Co:
(i) BEFORE and DURING the inventory counts; and (8 marks)
(ii) In relation to research and development expenditure. (4 marks)
(c) During the audit, the team discovers that one of the five development projects, valued at $980,000 and included within intangible assets, does not meet the criteria for capitalisation. The finance director does not intend to change the accounting treatment adopted as she considers this an immaterial amount.
Required:
Discuss the issue and describe the impact on the audit report, if any, if the issue remains unresolved. (4 marks)
Charles Reznikoff (1894～1976) worked relentlessly, never leaving New York but for a brief stay in Hollywood, of all places. He was admired by Pound and Kenneth Burke, and often published his own works; in the Depression era, he managed a treadle printing press in his basement. He wrote three sorts of poems, exceptionally short imagistic lyrics, longer pieces crafted and cobbled from other sources, often from the Judaic tradition, and book-length poems wrought from the testimony both of Holocaust trials and from the courtrooms of the century America. Two of these full-length volumes were indeed titled Testimony, as was an earlier prose work; it was a word that kept him close company. When asked late in life to define his poetry, it was not the word he chose.
"Objectivist," he wrote, naming his longstanding group, and mimicking poetic style. with a single prose sentence: "images clear but the meaning not stated but suggested by the objective details and the music of the verse; words pithy and plain; without the artifice of regular meters, themes, chiefly Jewish, American urban". If the sentence sounds hard-won, this is perhaps because it was. Four decades earlier, he wrote in a letter to friends, "There is a learned article about my verse in Poetry this month, from which I learn that I am an objectivist". The learned fellow was Louis Zukofsky, brilliant eminence of the Objectivists. "with whom I disagree as to both form. and content of verse, but to whom I am obliged for placing some of my things here and there". So read Reznikoffs conclusion in 1931. with its fillip of polite resentment.
Movements and schools are arbitrary and immaterial things by which poetic history is told. This must have rankled Reznikoff, who spent his writing life tracing the material and the necessary.
Born a child of immigrants in Brooklyn in 1294, he was in journalism school at 16, took a law degree at 21. Though he was little interested in legal practice, the ideas would be near the heart of his writing. Ideal poetic language, he wrote, "is restricted almost to the testimony of a witness in a court of law". If this suggests a congenital optimism about the law, it made for astonishingly care-filled poetry. Reznikoff is unsurpassed in conveying the sense that the world is worth getting right. Not the glorious or the damaged world, but the world that is everything that is the case. Reznikoffs faith in the facts of the case takes on an intensity no less social than spiritual, no greater when surveying the Old Testament than New York This collection gathers all his poems (but for those already book-length) by the technique of compressing onto single pages as many as five or six at a time. This can lessen the force; each is a sort of American haiku, though no more impressionistic than a hand-operated printing press. One such numbered 69 in the volume Jerusalem the Golden, runs in its length: "Among the heaps of brick and plaster lies f a girder, still itself among the rubbish". This exemplary couplet is sometimes taken to represent Reznikoff's poetry itself, immutable and certain amid the transitory.
By saying "it was a word that kept him close company"(Para. 1), the author implies______.
A．Charles Reznikoff always wrote works about testimony
B．Charles Reznikoff was always involved in the testimony affairs
C．Charles Reenikoff liked to write testimony
D．Charles Reznikoff is a busy lawyer
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