问题 单项选择题

下列关于特别风险的说法中,错误的是()。

A.确定哪些风险是特别风险时,应当在考虑识别出的控制对相关风险的抵销效果前,根据风险的性质、潜在错报的重要程度和发生的可能性进行判断

B.特别风险通常与重大的非常规交易和判断事项相关

C.管理层未能实施控制以恰当应对特别风险,并不一定表明内部控制存在重大缺陷的迹象

D.如果针对特别风险实施的程序仅为实质性程序,这些程序应当包括细节测试

答案

参考答案:C

阅读理解

阅读理解。

     The Dragon Boat festival is known as dragon-boat racing (龙舟赛). Dragon-boat racing is the most

 popular activity during the festival, especially (尤其) in South China. A dragon boat looks like a dragon,

 and is painted in red, white, yellow or black. Usually, a dragon boat is 20 to 40 metres long, and needs 20

  people to row. Boatmen row the boat in cadence (节奏) with the drumbeats (鼓点), as the captain (船

 长) in the front of the boat waves a small flag to help coordinate (使动作协调) the rowing.

    Dragon-boat racing is quite a spectacle (奇观). Now it becomes a popular activity in South China.

 International (国际的) dragon-boat racing is held in Guangzhou and Hong Kong every year.

1. The Dragon Boat festival is on _____. 

    A. 1st day of January            

    B. 15th day of January

    C. 5th day of April              

    D. 5th day of May

2. What is the most popular activity during the Dragon Boat Festival?

    A. Dragon-Boat racing          

    B. trick or treat

    C. Pumpkin lantern            

    D. Eat rice dumplings

3. A Dragon boat is _____ to _____ metres long and needs _____ people to row. 

    A. 20;30;20    

    B. 20;40;20    

    C. 10;40;20      

    D. 2;40;10

4. If you want to watch international dragon-boat racing, you can go _____. 

    A. Guangxi and Guangzhou        

    B. Guangzhou and Fujian

    C. Guangzhou and Hong Kong      

    D. Hong Kong and Guan.

5. This passage is about _____. 

    A. the dragon Boat Festival    

    B. Dragon-boat racing

    C. how to row the boat        

    D. South China

单项选择题