land first sighted when vessel approaching from seaward
land last sighted when vessel leaving from a port
in sight of one another when vessel underway
in sight of an island during a ship on her voyage
第1题：
A、Annual income
B、operation profit
C、annual turnover
D、net profit
第2题：
A、price fixing B. C. D.
B、money laundering
C、tax fraud
D、counterfeit
第3题：
In credit mix, tenor refers to ______.
A．term of loan
B．term structure of loan
C．term of asset
D．term structure of asset
第4题：
A. set term match from policy reject
B. up 1 copy policy-statement my-policy term match to term before-reject
C. activate term match to policy
D. insert term match before term reject
第5题：
The term“(67)program”means a program written in high-level language．
A．compiler
B．executable
C．source
D．object
第6题：
A、Annual income
B、operation profit
C、return on sales
D、net profit
第7题：
The navigational term Set of current means ______.
A.velocity of current in knots
B.direction from which the current flows
C.estimated current
D.direction toward which the current flows
第8题：
He used to feel confident ( ) language ability.
A、in the term of
B、in terms of
C、in term of
D、in a term of
第9题：
The main function of a processor is to(68)and carry out instructions which usually consist of operation and(69). The term to measure the speed of the processor is called a Megahertz(MHz), which means million(70)per second.
A．translate
B．interpret
C．describe
D．store
第10题：
(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)
(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of
transactions. (4 marks)
(c) In terms of audit reports, explain the term ‘modified’. (2 marks)