问题 单项选择题

下列有关风险评估程序的表述中,错误的是()。

A.实施风险评估程序的目的是为了识别和评估财务报表重大错报风险

B.风险评估程序的方法包括询问管理层和被审计单位内部其他人员、分析程序、观察和检查

C.注册会计师采用分析程序识别和评估控制风险

D.注册会计师如果未实施风险评估程序,则无法评估重大错报风险

答案

参考答案:C

解析:选项C错误。风险评估程序中的分析程序不适合用来了解内部控制,因为内部控制设计或运行过程中不存在财务信息之间或财务信息与非财务信息之间的预期关系。

阅读理解

E

Larry Walters is among the relatively few who have actually turned their dreams into reality. His story is true, even though you may find it hard to believe.

Larry was a truck driver, but his lifelong dream was to fly. After graduating from high school, he joined the Air Force in hopes of becoming a pilot. Unfortunately, poor eyesight disqualified him. So, as he sat there in his lawn chair, he dreamed about the magic of flying.

Then one day, Larry Walters got an idea. He went to the local Army-Navy store and bought a tank of helium (氦) and forty-five weather balloons. Back in his yard, Larry used straps to attach the balloons to his lawn chair, the kind you might have in your own back yard.

He fixed the chair to the ground and filled the balloons with helium. Then he packed some sandwiches and drinks and loaded a BB gun, figuring he could pop (打爆) a few of those balloons when it was time to return to earth.

Being ready, Larry sat in his chair and cut the fixing rope. His plan was to lazily float upwards and then lazily back down to land. But, things didn’t quite work out that way.

Instead, he shot up as if fired from a cannon! He climbed until he finally reached eleven THOUSAND feet! At that height, he could hardly risk shooting at any of the balloons, for fear of losing the balance! So, he stayed up there, sailing around for fourteen hours, totally at a loss as to how to get down. Eventually, an airliner pilot radioed the airport about passing a guy in a lawn chair at eleven thousand feet ... with a gun in his lap (腿面).

At nightfall, the winds on the coast made Larry drift out to sea. At that point, the Navy sent a helicopter to rescue him. Eventually they were able to fly over him and drop a rescue line with which they gradually get him back to earth.

On hitting the ground, he was arrested. When led away in handcuffs, a television reporter called out to ask, “Mr. Walters, why did you do it?” Larry stopped, eyed the man for a moment and replied, “A man can’t just sit around. What happens tomorrow depends on what you do today.”

Are you doing something to improve your life ... or just sitting around?

57. It is the fact that Larry _______.

A. was a qualified pilot                    B. was an amazing bus driver         

C. failed to become a pilot                 D. popped a few balloons

58. While pulled by the helium balloon, Larry took off to fly by _______.

A. shooting at the balloons to get the up-pushing power

B. using straps to attach the balloons to his lawn chair

C. fixing the chair to the balloons filled with helium

D. cutting the rope fixing his chair to the ground

59. Larry’s being arrested suggests that _______.

A. he is a wanted criminal by the police        B. it is against law to fly without a license 

C. an air liner pilot found a gun in his lap     D. he intended to steal military information

60. What might the writer think of Larry?

A. He is stupid enough to get arrested.           B. He is wise enough to be a success.

C. He is brave enough to reach his goal.    D. He is violent enough to go against law.

单项选择题