问题 综合

(20分)阅读图文资料,完成下列各题。

材料一:伊朗地形图

 

材料三:“伊朗各省人口密度与地理环境相关度”表

伊朗各省人口密度与地理环境相关度

因素相关度因素相关度
海拔高度0.07561第二产业0.313294
年平均气温0.20616第三产业产值0.932989
年平均降水-0.07249经济参与率0.110722
可利用总水量0.046333交通总长度-0.22676
国民生产总值0.802422失业率0.100666
第一产业产值0.240478识字率0.377501
(1)伊朗主要地形是___     _____和山地。国土西部地势较高。平原面积狭小,主要分布在___        _____和_____       ___沿岸。(6分)

(2)与伊朗各省人口密度相关的最主要地理因素是_____           ___和____    ____。从而可以分析出,伊朗经济比较发达的地区主要位于国土的_____      ___。(6分)

(3)A省人口密度比周边大的最主要原因是该省的_____           ___丰富。(2分)

(4) 卡维尔(kavir)一词在波斯语中意为“盐碱滩”。这片荒无人烟的地区面积达77000平方千米,主要由干涸的河床、荒漠高原、滩涂及盐碱滩组成。简述卡维尔盐漠的成因。(6分)

答案

(1)高原(2分) 波斯湾(2分) 里海(2分)

(2)第三产业(2分) 国民生产总值(2分)  西北部(2分)

(3)石油(2分)

(4)地势低洼,积水汇入后不能排泄,导致盐分汇聚(2分),地处亚热带内陆地区,降水稀少(2分)、蒸发旺盛(2分),从而形成了盐漠。

:本题考查西亚。

(1)利用地形图判断,地势较高而起伏不大,故判断为高原地形。结合图例判读,平原主要分布在边缘的里海周围和波斯湾沿海;

(2)从材料三分析,伊朗各省人口密度与地理环境相关度最高的为第三产业和国民生产总值;结合材料二的人口密度分布判断,人口主要集中于西北部。

(3)结合材料一,反映A地区有大量油田;

(4)盐碱地的形成可以参考我国华北地区盐碱地的成因,主要从气候干旱、蒸发旺盛、地势低洼,地下水位较高等方面分析,导致地表积盐。

问答题

Following a competitive tender, your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co‘s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.

Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing systems are computerised, with each location maintaining its own computer system. The software in each location is the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co‘s head office to produce management and financial accounts.

You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal & Co‘s audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head office) as part of inventory valuation testing. However, you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.

Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically, the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year‘s audit.

Required:

Explain how you will evaluate the computer systems documentation produced by the internal audit department in order to place reliance on it during your audit. (6 marks)

 

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