注册会计师在执行会计报表审计业务时一般要对内部控制进行符合性测试,在执行内部控制审核

题型:单项选择题

问题:

注册会计师在执行会计报表审计业务时一般要对内部控制进行符合性测试,在执行内部控制审核业务时也要对内部控制进行符合性测试。这两种情形下进行的符合性测试有诸多的不同之处,但()的说法是不正确的。

A.时间范围不同;审计测试的内部控制是针对整个被审计期间的,内部控制审核中所测试的仅仅是特定日期的内部控制的有效性 

B.必要性不同:审计业务中对内部控制的符合性测试是可以灵活选择的,内部控制审核业务中的符合性测试是必须进行的 

C.测试的直接目的不同:前者进行符合性测试的直接目的是证实管理当局对会计报表的认定,后者进行测试的直接目的是证实对内部控制的认定 

D.测试的报告要求不同:审计中符合性测试的结果可以不出具报告,内部控制审核业务的测试结果必须出具内部控制审核报告

考点:注册会计师审计注册会计师审计3
题型:单项选择题

我国的 * * 败战略,随着实践探索大体经历了三个阶段的变迁:从十五大前的标本兼治、侧重遏制,到十五大后的标本兼治、综合治理、逐步加大治本力度,再到十六大以来的标本兼治、综合治理、惩防并举、注重预防,其战略不断完善和深化。这体现了

①实践是认识发展的动力    ②人的认识是在不断发展的

③实践具有社会历史性      ④实践是检验认识的真理性的唯一标准

A.①②

B.①③

C.①②③

D.②④

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在下列材料费用中,承包商可以获得业主补偿的包括( )。

A.由于索赔事项材料实际用量超过计划用量而增加的材料费用

B.由于客观原因材料价格大幅度上涨而增加的材料费用

C.由于非承包商责任工程延误导致的材料价格上涨而增加的材料费用

D.承包商为保证混凝土质量选用高强度等级水泥而增加的材料费用

E.由于现场承包商仓库被盗而损失的材料费用

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阅读理解

     Since the pre-historic times, man has had an urge to satisfy his needs. Be it hunger, shelter or search for a mate, he has always controlled the situations to his advantage. Probably this might be the reason why we humans are the most developed of all living species on the earth. As we climbed the steps of development, we somehow left behind common sense and logical thinking -- we forgot that we have stopped thinking

ahead of time.

     If you are hungry, what do you do? Get a piece of your favorite meal and stay quiet. Just like your

stomach, even your mind is hungry. But it never lets you know, because you keep it busy thinking about

your dream lover, favorite star and many such things. So it silently began to care about your needs and

never let itself grow. When mind looses its freedom to grow, creativity gets a full stop. This might be the

reason why we all sometimes think "What happens next?", "Why can't I think?" "Why am I always given

the difficult problems?" Well, this is the result of using our brain for thinking of not-so-worthy things.

     Hunger of the mind can be actually satisfied through reading. Now why reading and not watching TV? Because reading has been the most educative tool used by us right from the childhood. Just like that to

develop other aspects of our life, we have to turn to reading. You have innumerable number of books in

this world which will answer all your "How to?" questions. The interesting part of the book is stored in your mind as a seed. Now this seed is unknowingly used by you in your future to develop new ideas. The same seed, if used many times, can help you link and relate a lot of things, of which you would have never

thought in your wildest dreams! This is nothing but creativity. More the number of books you read, your

mind will open up like never before.

1. What is the function of the first paragraph?

A. To show humans are the most developed.

B. To introduce the topic of the passage.

C. To indicate people have different needs to satisfy.

D. To explain why people need to read.

2. What does the author mean by saying "When mind looses its freedom to grow, creativity gets a full

stop."

A. When mind keeps growing, creativity fully stops.

B. When freedom is lost, creativity gets a full stop.

C. When mind stops growing, creativity fully stops.

D. When growing is lost, creativity gets a flail stop.

3. The paragraph following the passage is probably about ______.

A. how the pre-historic man feeds his mind

B. what other advantages reading brings

C. how to develop creativity

D. how to satisfy your mind by watching TV

4. The author tends to tell us ______.

A. reading can satisfy your all needs      

B. reading can result from creativity

C. reading can feed your mind            

D. reading can realize your dreams

题型:单项选择题

注聚后,注入能力(),注入压力上升。

A、不变

B、上升

C、先升后降

D、下降

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