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A.why
B.what
C.when
D.which
Hawthorn Enterprises Co
Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements.(3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
Meaningfulness affects memory at all levels.Information that does not make any sense to you is difficult to remember.There are several ways in which we can make material more meaningful.Many people, for instance, learn a rhyme to help them remember.Do you know the rhyme "Thirty days has September, April, June, and November..."？ It helps many people remember which months of the year have 30 day s.
Organization also makes a difference in our ability to remember.How useful would a library be if the books were kept in random order？ Material that is organized is better remembered than jumbled information.One example of organization is chunking.C hunking consists of grouping separate bits of information.For example, the number 4671363 is more easily remembered if it is chunked as 467, 13, 63.Categorizing is another means of organization.Suppose you are asked to remember the following list of wor ds: man, bench, dog, desk, woman, horse, child, cat, chair.Many people will group the words into similar categories and remember them as follows: man, woman, child; cat, dog, horse; bench, chair, desk.Needless to say, the second list can be remembered mo re easily than the first one.
Association refers to taking the material we want to remember and relating it to something we remember accurately.In memorizing a number, you might try to associate it with familiar numbers or events.For example, the heigh t of Mount Fuji in Japan -12,389 feet -might be remembered using the following associations: 12 is the number of months in the year, and 389 is the number of days in a year (365) added to the number of months twice (24).
The last principle is visualizati on.Research has shown striking improvements in many types of memory tasks when people are asked to visualize the items to be remembered.In one study, subjects in one group were asked to learn some words using imagery, while the second group used repetiti on to learn the words.Those using imagery remembered 80 to 90 percent of the words, compared with 30 to 40 percent of the words for those who memorized by repetition.Thus forming an integrated image with all the information placed in a single mental pict ure can help us to preserve a memory.
1.What kind of information is easy for us to remember？()
A.Information that does not make any sense to us
B.Information that we are not familiar with
C.Information that is meaningful to us
D.Information that we are not interested in
2.Which of the following pairs are rhymes？()
A.horse—house
B.right---white
C.come----home
D.how---low
3.The second list of words in para.3 is organized according to().
A.the rhyme
B.the word category
C.th e first letters of words
D.the meanings
4.Books are kept in a library().
A.according to their size
B.in random order
C.in a jumbled way
D.in different categories
5.What method can better help form. a whole mental picture about the ti ngs to be remembered？()
A.Grouping
B.Repetition
C.Imagery
D.Association
21. A.relax
B.went down
C.fear
D.themselves
E. with
22. A.relax
B.went down
C.fear
D.themselves
E. with
23. A. relax
B. went down
C. fear
D. themselves
E. with
24. A.relax
B. went down
C. fear
D. themselves
E. with
25.A. relax
B. went down
C. fear
D. themselves
E. with
A、be asked
B、being asked
C、was asked
D、is asked
A.more complicated
B.more confirmed
C.less clear
D.less controlled
A.have I seen
B.if I had seen
C.had I seen
D.whether I have seen
ul)
A.satisfied
B.satisfy
C.satisfactory
D.unsatisfied
