问题 多项选择题

注册会计师在测试下列相关内部控制运行情况时,适宜采用抽样方法的有()。

A.验收材料时验收人员是否认真核实所收材料的规格及数量,是否与购货发票写明的规格及数量一致并在验证材料的品质符合规定后才填制验收单

B.销售发票是否附有发货单和经批准的销售单

C.仓库职员发出材料时是否核实在领料单上签字的领料人员姓名与实际持单领料的人员的一致性

D.请购单是否有专职审批人员的签字

答案

参考答案:B, D

解析:选项AC所关心的是执行制度的过程或态度,并未留下轨迹,对这种不留轨迹的内部控制运行情况的测试一般是通过询问、观察程序实施,不适宜采用抽样;选项BD的运行情况留有轨迹,注册会计师可以通过签字、是否附有凭证等有形痕迹证实相关运行情况。

多项选择题
单项选择题

Many things make people think artists are weird—the odd hours, the nonconformity, the clove cigarettes. However, the weirdest may be this: artists’ only jobs are to explore emotions, and yet they choose to focus on the ones that feel lousy. This wasn’t always so. The earliest forms of art, like painting and music, are those best suited for expressing joy. But somewhere in the 19th century, more artists began seeing happiness as insipid, phony or, worst of all, boring. In the 20th century, classical music became more atonal, visual art more unsettling.

Sure, there have been exceptions, but it would not be a stretch to say that for the past century or so, serious art has been at war with happiness. In 1824, Beethoven completed his " Ode to Joy " . In 1962, novelist Anthony Burgess used it in A Clockwork Orange as the favorite music of his ultra-violent antihero.

You could argue that art became more skeptical of happiness because modem times have seen such misery. But the reason may actually be just the opposite: there is too much happiness in the world today.

In the West, before mass communication and literacy, the most powerful mass medium was the church, which reminded worshippers that their souls were in peril and that they would someday be meat for worms. Today the messages that the average Westerner is bombarded with are not religious but commercial, and relentlessly happy. Since these messages have an agenda—to pry our wallets from our pockets—they make the very idea of happiness seem bogus. " Celebrate! " commanded the ads for the arthritis drug Celebrex, before we found out it could increase the risk of heart attack.

What we forget—what our economy depends on us forgetting—is that happiness is more than pleasure without pain. The things that bring the greatest joy carry the greatest potential for loss and disappointment. Today, surrounded by promises of easy happiness, we need someone to tell us that it is OK not to be happy, that sadness makes happiness deeper. As the wine connoisseur movie Sideways tells us, it is the kiss of decay and mortality that makes grape juice into Pinot Noir. We need art to tell us, as religion once did, that you will die, that everything ends, and that happiness comes not in denying this but in living with it. It’s a message even more bitter than a clove cigarette, yet, somehow, is a breath of fresh air.

The example that " Ode to Joy " was used in Burgess’s novel is meant to illustrate that()

A. musicians and novelists share similar artistic taste

B. violent people have a p desire to be happy

C. serious art is often contradictory with happiness

D. music is enjoyed by good and bad people alike