问题 单项选择题

内部审计工作底稿的很大一部分内容是审计师对有关审计领域得出的结论。在某些情形下,内部审计督导可能不同意这些结论并要求助理审计师做更多的外勤工作。假定助理审计师随后开展了一系列工作后,督导人员仍不同意其在工作底稿中得出的结论,那么内部审计部门做出的下列()项反应是不恰当的。

A.助理审计师和审计督导都对达成不同结论的有关理由进行书面记录,在工作底稿中保留双方的基本理由 

B.在审计工作底稿中注明不一致的地方并提请注意,再开展后续跟进工作 

C.将两种结论提交内部审计主管来解决,审计主管可以解决该问题 

D.在审计报告中同时提交两种结论,并让管理层和被审计方同时对两种结论做出反应

答案

参考答案:D

解析:

这是不恰当的反应。内部审计主管应该确定最为合理的结论并将结论提交被审计方和管理层。记录在工作底稿的不同意见不一定会影响向管理层的报告,除非审计主管确信这两份结论同样重要,同时提交两份结论会加强管理层对这个问题的理解。选项(a)和(b)不正确,助理审计师可以得出不同的结论,因专业判断形成的差异可在审计工作底稿中记录并处理。选项(c)不正确,内部审计主管对审计助理人员的监督以及工作底稿的质量承担最终的责任。

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     Tess was an eight-year-old girl when she heard her parents talking about her sick brother, Andrew.
Only a   1   surgery could save him now and no one would   2   them the money. She heard Daddy say
to her tearful Mother with   3  . "Only a miracle can save him now."
     Tess went to her bedroom and   4   a glass jar from the closet. She poured all the change out on the
floor and counted it   5  . No chance here for mistakes. Placing the coins back in the jar, she   6   out
of the back door and made her way 6   7   to Rexall's Drug Store.
     She waited   8   so long but the pharmacist was too busy at this moment.
     "And what do you want?" the pharmacist asked in a(n)   9   tone of voice. "I'm talking to my brother
from Chicago whom I haven't seen for ages," he said.
     "Well, I want to talk to you about my brother," Tess answered. "He's really, really sick and I want to
buy a  10 ."
     "I beg your pardon?" said the pharmacist.
     "My brother has something bad growing  11  his head and only a miracle can save him now. So how
much does a miracle cost?"
     "Sorry, little girl. We don't sell miracles here." he said,  12  a little.
     The pharmacist's brother  13  down and asked her "What kind of a miracle does your brother need?"
"I don't know," Tess replied with her eyes  14  up. "He needs an operation. But my Daddy can't pay for it,
so I want to use my money."
     "How much do you have?" he asked."One dollar and eleven cents," she  15 . "It's the exact price of a
miracle for little brothers. Take me to  16  your brother. Maybe I have the miracle you need."
     That well-dressed man was Dr Carlton Armstrong, a surgeon,  17  in neurosurgery. The operation was
completed without charge and it wasn't long  18  Andrew was home again.
     "That surgery," Mom whispered, "was a(n)  19  miracle. I wonder how much it would have cost?" Tess
smiled. She knew exactly how much a miracle cost: one dollar and eleven cents plus the  20  of a little child.
( )1.A. cheap           
( )2.A. loan            
( )3.A. disappointment  
( )4.A. pushed          
( )5.A. chee.rfully     
( )6.A. slipped         
( )7.A. roads           
( )8.A. patiently       
( )9.A. upset           
( )10.A. medicine       
( )11.A. on             
( )12.A. warming        
( )13.A. dropped        
( )14.A. clearing       
( )15.A. whispered      
( )16.A. visit          
( )17.A. majoring       
( )18.A. before         
( )19.A. artificial     
( )20.A. dream          
B. possible     
B. load         
B. amazement   
B. pulled       
B. hopefully    
B. skipped      
B. streets      
B. anxiously    
B. annoyed      
B. surgery      
B. outside      
B. brighlening  
B. leaned       
B. welling      
B. whistled     
B. check        
B. specializing      
B. since        
B. actual       
B. faith        
C. costly        
C. borrow        
C. frustration   
C. cast          
C. casually      
C. moved         
C. blocks        
C. angrily       
C. frustrated    
C. miracle       
C. inside        
C. lowering      
C. nodded        
C. breaking      
C. quoted        
C. examine       
C. investigating      
C. until         
C. exact         
C. idea          
D. impossible     
D. give           
D. desperation    
D. threw          
D. carefully      
D. scanned        
D. neighborhoods            
D. curiously      
D. disappointed   
D. operation      
D. at             
D. softening      
D. bent           
D. lighting       
D. promised       
D. see            
D. observing      
D. when           
D. real           
D. ambition       
选择题