问题 单项选择题

注册会计师在记录审计过程时需要记录特定事项或项目的识别特征。下列做法中错误的是()。

A.对被审计单位生成的订购单进行控制测试,将是否经过适当的审批作为主要识别特征

B.在系统抽样时,需要以抽样起点、抽样间隔及样本来源作为识别特征

C.在询问被审计单位特定人员时,应以询问的时间、询问人的姓名及职业作为识别特征

D.在对被审计单位生成的订单进行细节测试时,可以将订单的唯一编号作为识别特征

答案

参考答案:A

解析:选项A,是否经过审批是测试的内容并不是识别特征

阅读理解

阅读理解。

     What would you do if you were ill? Of course, we would eat some medicines. The most

common disease in the world is the cold. It often starts with a sore throat. If you catch a cold,

you sneeze and your nose runs. You usually have a headache, too. Often you have a cough.

It's not a serious disease, but you can feel quite ill.

     There isn't a cure (良方) for a cold, but you can take medicines to make you feel better.

For example, you can take aspirin to get rid of your headache. It is good to rest and to drink

a lot of water, too. A doctor once told me, "With the right medicine, a cold will last for seven

days. With no medicine, it will go on for a whole week!"

     Where does our medicine come from? A long time ago, people understood that some plants

made them feel better when they were ill. They ate leaves, the roots, the fruit, or the seeds of

plants. For example, the juice of lemons makes a sore throat feel better.

     In modern times, scientists have looked at these plants, and found out which chemicals

(化学物质) are in them. Many of our medicines today are made from those chemicals. There

are some diseases which we can't cure (治愈) yet. Such as, AIDS, cancers...

     And nobody has found a cure for old age. But because of modern medicines, the average

person now lives longer than their grandparents.

1. How does a cold often start?

    _________________________________________

2. What is aspirin used to do?

    _________________________________________

3. How long does a cold usually last?

    _________________________________________

4. What makes a sore throat feel better?

    _________________________________________

5. What are modern medicines usually made from?

    _________________________________________

单项选择题