问题 判断题

注册会计师应当了解被审计单位内部控制,识别内部控制的重大缺陷,评估重大错报风险,设计控制测试与实质性程序,请对下列事项作出判断。

注册会计师对内部控制的了解可以代替对控制运行有效性的测试。()

答案

参考答案:

解析:

了解内部控制是评价控制的设计及确认其是否得到执行,测试内部控制是确认其运行是否有效,二者的目的不同。

阅读理解

Q: My daughter is a junior in high school and has been on an individualized education program since fourth grade. She plans to go to college and intends to finish with a master’s degree. Her performance in general is fairly good, but test scores are very low. She has held many leadership and volunteer positions. We have been advised to have her write an essay about how her learning disability is a barrier that she has to get over. Will that help or hurt her chances for admission?

---- Deborah

A: First let me answer the question on low standardized test scores (ACT/SAT). There are hundreds of colleges that are “test optional” which means students can choose not to release their test scores in the application process. Admission decisions at these colleges for students who do not submit their test scores are made based on other factors. A list of test optional colleges can be found at fairtest.org. It is important, however, to make sure that the college is the right fit academically regardless of the test optional policy.

You also asked if your daughter should write about her disability and if this would hurt her chances of being admitted. Please know that colleges do not deny admission based on disability. “Disclosing” a learning disability in a personal statement within the college application can certainly help. By writing a personal statement, students can potentially demonstrate, for example, their understanding of the challenge they face. They might also prove an improved grade trend in that subject area, and show interest in more complex courses in spite of this disability. More importantly, a student disclosure can show self-confidence, motivation and an understanding of the disability.

---- Ms. Kravis

小题1:What do we know about Deborah’s daughter?

A.She is applying for a master’s degree.

B.She is very active in her high school.

C.Her disability prevents her studying well.

D.She has difficulty getting over her learning disability.小题2:The underlined word “demonstrate” in the last paragraph probably means “_____”.

A.show

B.develop

C.gain

D.change小题3:What is Ms. Kravis’ attitude towards one’s declaring his/her learning disability?

A.Supportive.

B.Critical.

C.Doubtful.

D.Unconcerned.小题4:According to the passage, Mr. Kravis is probably _____.

A.an editor

B.a school leader

C.a psychological doctor

D.an educational expert

单项选择题