问题 单项选择题

在对短期借款实施相关审计程序后,需对所取得的审计证据进行评价。以下有关短期借款审计证据可靠性的论述中,不正确的有( )。

A.从第三方获取的有关短期借款的证据比直接从Y公司获得的相关证据更可靠

B.短期借款的控制风险为低水平时产生的会计数据比控制风险为高水平时产生的会计数据更为可靠

C.短期借款的控制风险为高水平时产生的会计数据比控制风险为低水平时产生的会计数据更为可靠

D.Y公司提供的短期借款合同尽管有借贷双方的签章,但如果没有其他证据佐证,也不可靠

答案

参考答案:C

解析: A符合外部证据比内部证据可靠;B属于内部控制良好产生的证据比内部控制较差产生的证据可靠。D属于内部证据,一般其可靠程度较低,所以需其他证据的佐证。

阅读理解

阅读理解。

     Some people remember things by writing to themselves. Then they leave the notes in obvious places,

such as on the table or on the floor in the middle of the living room. I don't think I like to write notes to

myself. Most of the time I lose them or forget to look at them until it's too late. I prefer to use an alarm

clock to tell me what I should do. I have ten alarm clocks in my house. They could tell me about things.

For example, if I have to make a telephone call at a certain time, I'll set an alarm clock to go off a few

minutes early and put the clock by the telephone. Or if I want to watch a certain television program, I'll

set an alarm clock at the right time and put the clock on top of the TV set. I can remember almost

anything if I use my clocks. However, sometimes an alarm clock goes off and I don't know what it means. I always remember setting it, but not why I Set it. If the clock is by the telephone, I know I may have set

it to tell me to call someone, but I can't be sure. I might have set it to tell myself that somebody was to

call me at a certain time.

1. Some people like to write notes to themselves so that they can                 .

A. leave them in obvious places

B. remember what to do at a certain time

C. watch a certain program

 D. make a phone call at a certain time

2. I don't like to write notes to myself because                 .

A. they are easy to lose or forget to look at

B. I don't know where to put them

C. my handwriting is poor

D. it gives me too much trouble

3. I often use                  to help me remember things.

A. a note book

B. a computer

C. telephone calls

D. alarm clocks

4. Sometimes an alarm clock can't help me because                  .

A. I put the clock in a wrong place

B. the clock goes wrong

C. when the clock goes off, I forget why I set it

D. I'm not sure whom I should call

5. In this passage "go off" means                   .

A. start off

B. get off

C. go away

D. make a sudden noise

问答题 简答题