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问题 多项选择题

在评价内部审计人员的特定工作是否足以实现审计目的时，注册会计师应当评价的因素有（）。

A.内部审计人员的工作是否得到适当的监督、复核和记录

B.内部审计人员得出的结论是否恰当，编制的报告是否与已执行工作的结果一致

C.内部审计人员披露的例外或异常事项是否得到恰当解决

D.内部审计工作是否由经过充分技术培训且精通业务的人员执行

答案

参考答案：A, B, C, D

解析：在确定内部审计人员的特定工作是否足以实现审计目的时，注册会计师应当评价：（1）内部审计工作是否由经过充分技术培训且精通业务的人员执行（选项D）；（2）内部审计人员的工作是否得到适当的监督、复核和记录（选项A）；（3）内部审计人员是否已获取充分、适当的审计证据，使其能够得出合理的结论；（4）内部审计人员得出的结论是否恰当，编制的报告是否与已执行工作的结果一致（选项B）；（5）内部审计人员披露的例外或异常事项是否得到恰当解决（选项C）。

单项选择题

城市规划的编制应当依据国民经济和社会发展规划以及当地的自然环境、资源条件等，要处理好局部利益与整体利益、( )建设与( )发展、需要与可能、经济发展与社会发展等一系列关系。

A．经济，社会

B．城乡，社会

C．近期，远期

D．主流，支流
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单项选择题

Questions 6～10


Lighting up a cigarette at home could bring a visit from Honduran police if a family member or even a visitor complains about secondhand smoke. A new law that took effect on Monday banning smoking in most public and private spaces doesn’t actually outlaw cigarettes inside homes, but it does have a provision allowing people to file complaints about secondhand smoke in homes. Violations would bring a verbal warning on the first offense. After that could come arrest and a $311 fine—the equivalent of the monthly minimum wage in this Central American country.
Even some anti-smoking advocates suspect that part of the law may not work. "It seems its intention is to educate by way of complaints, a move that I do not find very feasible," said Armando Peruga, a program manager at the World Health Organization’s Tobacco-Free Initiative. He did praise Honduras for adopting a broad anti-smoking law, noting it is only the 29th nation to adopt such a law out of WHO’s 193 member states. But Peruga said the clause allowing family members to call police on their smoker relatives is confusing. The clause "does not make much sense since the law clearly does not prohibit smoking at homes".
The law bans smoking in most closed public or private spaces and orders smokers to stand at least 1.8 meters away from nonsmokers in any open space. The law explicitly bans smoking in schools, gas stations, nightclubs, restaurants, bars, buses, taxis, stadiums and cultural centers hut it doesn’t clearly ban smoking at home. Still, one clause says that "families or individuals may complain to law enforcement authorities when smokers expose them to secondhand smoke in private places and family homes".
"The law is clear and we will comply with it," said Rony Portillo, director of the Institute to Prevent Alcoholism and Drug Addiction. "Authorities will intervene (at a home) when someone makes a complaint. " Some say the law will be almost impossible to enforce in a country of 8 million people with a rampant crime problem and only 12,000 police officers. "Police won’t be able to enforce it because they can barely keep up with the crime wave that has been overwhelming us to be able to go after those who are smoking at home," said Jose Martinez, a 38-year-old computer engineer who has smoked for 20 years.
The law also outlaws all advertising for tobacco products and requires photos of lungs affected by cancer to be placed on cigarette packs. Tobacco and cigarette companies have 60 days to comply with both requirements.
In Honduras, 30 percent of the people smoke, and nine out of 10 Hondurans suffering from acute bronchitis live in homes where there is a smoker, according to Honduran health authorities.

In Honduras, people have acute bronchitis mainly because they ______.

A. dine in restaurants with smokers
B. have regular smokers in homes
C. patronize smoke-filled nightclubs
D. work long term in tobacco companies
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