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问题 多项选择题

国家审计人员运用函证方法收集审计证据时，下列做法中，正确的有( )。

A．对整个函证过程加以控制，以保证函证的质量

B．采取积极函证取得书面证据，提高审计证据的可信性

C．使用积极函证一直未得到回复，采取其他替代方法

D．对重要事项采取消极函证，提高审计效率

E．要求收函单位将询证函回函直接寄回审计机关

答案

参考答案：A,B,C,E

解析： 本题考查重点是对“审计取证的具体方法——函证与计算”的掌握。消极函证只是在收函单位发现函询事项与事实不符时，才予以复函。发函方经过一段时间未收到复函，则可认为所询证事项与事实相符。消极函证所取得的审计证据不如积极函证所取得的审计证据可靠。所以对于重要事项不应采取消极函证。因此，本题的正确答案为ABCE。

单项选择题

使用SQL语句从员工表中查询所有姓王的员工的信息，正确的命令是：______。

A．SELECT*FROM 员工表 WHERE LEFT(姓名,2)="王"

B．SELECT*FROM 员工表 WHERE RIGHT(姓名,2)="王"

C．SELECT*FROM 员工表 WHERE TRIM(姓名,2)="王"

D．SELECT*FROM 员工表 WHERE STR(姓名,2)="王"
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完形填空

阅读下面短文，从短文后各题的A、B、C、D四个选项中，选取出适合填入空白处的最佳选项，并在答题卡上将该选项涂黑。

There was a boy in India who was sent by his parents to a boarding school．Before being sent away this boy was the ___26___ student in his class．He was at the top in every ___27___．He was a champion．

But the boy ___28___ after leaving home and attending the boarding school．His ___29___ started dropping．He hated being in a group．He was ___30___ all the time．And there were especially dark times when he felt like ___31___ himself．All of this because he felt ___32___ and that no one loved him．

His ___33___ started worrying about the boy．But ___34___ they did not know what was wrong with him．___35___ his dad decided to travel to the boarding school and talk with him．

They sat ___36___ the bank of the lake near the school．The father started asking him ___37___ questions about his classes, teachers and ___38___．After some time his dad said, “Do you know, son,___39___ I am here today?”

The boy ___40___, “to check my grades?”

“No, no” his dad replied, “I am here to tell you that you are the most important person for me．I want to see you happy．I don’t care about grades．I care about ___41___．I care about your happiness．YOU ARE MY ___42___．”

These words caused the boy’s eyes to fill with tears．He ___43___ his dad．They didn’t say anything to each other for a long time．

Now the boy had everything he wanted．He knew there was someone on this ___44___ who cared for him deeply．He ___45___ the world to someone．And today this young man is in college at the top of his class and no one has ever seen him sad!

26．A．richest                B．prettiest               C．laziest                 D．brightest

27．A．game                  B．school                 C．competition         D．group

28．A．changed              B．died                    C．arrived                D．regretted

29．A．hair                    B．tears                   C．love                    D．grades

30．A．worried               B．careless               C．lonely                 D．busy

31．A．teaching              B．killing                 C．helping               D．enjoying

32．A．cold                    B．worthless             C．well                    D．sick

33．A．parents                B．classmates           C．teachers               D．companions

34．A．even            B．now           C．yet             D．then

35．A．And                   B．But                    C．Or                      D．So

36．A．toward                B．along                  C．opposite              D．on

37．A．serious                B．casual                 C．personal              D．difficult

38．A．work                  B．study                  C．sports                  D．education

39．A．when                  B．where                 C．how                    D．why

40．A．turned away        B．answered back     C．whispered softly D．cried out     

41．A．it              B．you            C．myself          D．us

42．A．LIFE                  B．ANXIETY          C．CARE                 D．NEED

43．A．forgave               B．hit                      C．hugged                D．begged

44．A．side                    B．earth                   C．trip                     D．day

45．A．meant                 B．owed                  C．moved                D．left
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