work performance information is circulated through（）processes.A.planning B.change C.improvement D.communication

题目

work performance information is circulated through（）processes.

A.planning
B.change
C.improvement
D.communication

参考答案和解析

答案：D

解析：

翻译：工作绩效信息通过（）流程传播。
A.规划
B.变更
C.改进
D.沟通
工作绩效信息通过沟通过程进行传递。

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第1题：

(b) As a newly-qualified Chartered Certified Accountant in Boleyn & Co, you have been assigned to assist the ethics

partner in developing ethical guidance for the firm. In particular, you have been asked to draft guidance on the

following frequently asked questions (‘FAQs’) that will be circulated to all staff through Boleyn & Co’s intranet:

(i) What Information Technology services can we offer to audit clients? (5 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions.

正确答案：
(b) FAQs
(i) Information Technology (IT) services
The greatest threats to independence arise from the provision of any service which involves auditors in:
■ auditing their own work;
■ the decision-making process;
■ undertaking management functions of the client.
IT services potentially pose all these threats:
■ self-interest threat – on-going services that provide a large proportion of Boleyn’s annual fees will contribute to a
threat to objectivity;
■ self-review threat – e.g. when IT services provided involve (i) the supervision of the audit client’s employees in the
performance of their normal duties; or (ii) the origination of electronic data evidencing the occurrence of
transactions;
■ management threat – e.g. when the IT services involve making judgments and taking decisions that are properly
the responsibility of management.
Thus, services that involve the design and implementation of financial IT systems that are used to generate information
forming a significant part of a client’s accounting system or financial statements is likely to create significant ethical
threats.
Possible safeguards include:
■ disclosing and discussing fees with the client’s audit committees (or others charged with corporate governance);
■ the audit client providing a written acknowledgment (e.g. in an engagement letter) of its responsibility for:
– establishing and monitoring a system of internal controls;
– the operation of the system (hardware or software); and
– the data used or generated by the system;
■ the designation by the audit client of a competent employee (preferably within senior management) with
responsibility to make all management decisions regarding the design and implementation of the hardware or
software system;
■ evaluation of the adequacy and results of the design and implementation of the system by the audit client;
■ suitable allocation of work within the firm (i.e. staff providing the IT services not being involved in the audit
engagement and having different reporting lines); and
■ review of the audit opinion by an audit partner who is not involved in the audit engagement.
Services in connection with the assessment, design and implementation of internal accounting controls and risk
management controls are not considered to create a threat to independence provided that the firm’s personnel do not
perform. management functions.
It would be acceptable to provide IT services to an audit client where the systems are not important to any significant
part of the accounting system or the production of financial statements and do not have significant reliance placed on
them by the auditors, provided that:
■ a member of the client’s management has been designated to receive and take responsibility for the results of the
IT work undertaken; and
■ appropriate safeguards are put in place (e.g. using separate partners and staff for each role and review by a partner
not involved in the audit engagement).
It would also generally be acceptable to provide and install off-the-shelf accounting packages to an audit client.

第2题：

which of the following activities is the most suitable for group work?()

A. Guessing game

B. Information-gap.

C. Story telling

D. Drama performance.

正确答案是:D

第3题：

The Cost Performance Index is computed as:

A . budget cost of work performed divided by actual cost of work performed

B . budget cost of work performed minus actual cost of work performed

C . budget cost of work performed minus budget cost of work scheduled

D . budget cost of work scheduled divided by budget cost of work performed

E . actual cost of work scheduled divided by budget cost of work performed

正确答案：A

第4题：

Cooling water is circulated through______in some injectors.

A.the nozzle

B.the nozzle tip

C.the internal passages

D.the fuel re-circulated

正确答案：C

第5题：

● The earned value technique is a commonly used method of performance measurement. It integrates project scope, cost, and schedule measures to help the project management team assess project performance. If a project’s Schedule Performance Index(SPI=EV/PV) value less than 1.0, it means that __(74)__.

（74）A．the project is ahead of its planned schedule

B．less work was completed than was planned

C．the cost overrun for work completed

D．the cost under-run of performance to date

正确答案：B

第6题：

The earned value technique is a commonly used method of performance measurement．It integrates project scope，schedule，and cost measures to help the project management team assess project performance．If a project’s Cost Performance Index(CPI＝EV/AC)value less than 1．0，it means that（）。 A．the cost savings for work completed B．the project is ahead of its planned schedule C．the cost overrun for work completed D．1ess work was completed than was planned

正确答案：C
挣值管理(EVM)是一种常用的绩效测量方法。它综合考虑项目范围、进度与成本指标，帮助项目管理团队评估项目绩效。如果某个项目的成本绩效指数(CPI＝EV/AC)值小于1．0，则说明已完成的工作的成本超支(the cost overrun for work completed)。

第7题：

() is a key factor in successfully moving products through the supply chain.

A.none of them

B.information sharing

C.information opening

D.information flowing

E.Information management

正确答案:E

第8题：

114 The Cost Performance Index is computed as:

A. budget cost of work performed divided by actual cost of work performed

B. budget cost of work performed minus actual cost of work performed

C. budget cost of work performed minus budget cost of work scheduled

D. budget cost of work scheduled divided by budget cost of work performed

E. actual cost of work scheduled divided by budget cost of work performed

正确答案：A

第9题：

The earned value technique is a commonlyused method of performance measurement． It integrates project scope, cost, andschedule measures to help the project management team assess projectperformance．If a project’s Schedule Performance Index（SPI=EV/PV） value less than 1.0, itmeans that （74）．

A.the project is ahead of its planned schedule

B.less work was completed than was planned

C.the cost overrun for work completed

D.the cost under-run of performance to date

正确答案：B
此题主要考查挣值分析法的相关概念，它综合了范围、时间和成本数据，主要用于实际成本的绩效测量。基本思想是通过测量和计算已完成工作的预算费用与已完成工作的实际费用，将其与计划工作预算费用相比较得到项目的费用偏差，从而达到判断项目成本和进度计划执行情况，来帮助项目管理团队分析项目的完成情况，衡量项目的成本效率，为成本控制提供依据。挣值分析法主要涉及到3个参数，4个指标。其中3个参数如下：?计划工作量的预算成本（PV），已完成工作量的预算成本（EV），已完成工作量的实际成本（AC）?4个指标是指CV，SV，CPI，SPI：进度偏差（SV）是项目进度绩效的一种指标。成本偏差（CV）是项目成本绩效的一种指标。进度绩效指数（SPI）是比较项目已完成进度与计划进度的一种指标。当SPI小于1.0时，说明已完成的工作量未达到计划要求；当SPI大于1．0时，则说明已完成的工作量超过计划。SPI等于EV与PV的比值。公式：SPI=EV/PV。成本绩效指数（CPI）是比较已完成工作的价值与实际成本的一种指标。它考核已完成工作的成本效率。当CPI小于1.0时，说明已完成工作的成本超支；当CPI大于1.0时，则说明到目前为止成本有结余。CPI等于EV与AC的比值。公式：CPI=EV/AC。

第10题：

In terms of vessel manning，a watch is the ______.

A.direct performance of deck or engine operations in a scheduled and fixed rotation

B.performance of maintenance work necessary for the vessel's safe operation，on a daily basis

C.performance of lookout duties

D.direct performance of cargo loading and discharge operations only

正确答案：A

work performance information is circulated through（）processes.

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