以下关于内部审计和注册会计师审计的说法中，不正确的有()。
A.内部审计的时间安排通常没有注册会计师审计灵活
B.内部审计的独立性通常比注册会计师审计强
C.内部审计与注册会计师审计的目标通常不同
D.内部审计与注册会计师审计遵循的标准通常不同
参考答案：A, B
解析：选项A，注册会计师审计通常为定期审计，没有内部审计的时间安排灵活。选项B，注册会计师同时独立于被审计单位的管理层和委托人，而内部审计为组织内部服务，独立性较弱。
| 阅读理解。 |
| Li Ming: Excuse me, Wu Dong. Is that your dog? Wu Dong: Let me have a look. Oh, no, it is yellow. I think it's Wang Hong's. My dog is black. Li Ming: Wang Hong. Look at the dog under the tree. Is it your dog? Wang Hong: No, it isn't. I don't have a dog. I think it's Ma Jun's. Li Ming: Ma Jun? Wang Hong: Yes, he's my friend. Look! He's there. Let's go and ask him. Li Ming: OK! Let's go. Wang Hong: Hi, Ma Jun! Is that your dog? Ma Jun: Oh, yes, it is. Wu Dong: It's a nice dog! Ma Jun: Thank you. |
| 1. The dog is ______. |
[ ] |
| A. Wu Dong's B. Li Ming's C. Wang Hong's D. Ma Jun's |
| 2. Wang Hong has ______. |
[ ] |
| A. a dog B. no dog C. two dogs D. a white dog |
| 3. Ma Jun is ______. |
[ ] |
| A. Wu Dong and Wang Hong's friend. B. Wu Dong's friend. C. Wang Hong's friend. D. Li Ming's friend. |
| 4. Where is Ma Jun's dog? |
[ ] |
| A. In the room. B. Under the tree. C. On the sofa. D. We don't know. |
| 5. Which of the following is right according to this dialogue? (根据对话，哪一项是正确的？) |
[ ] |
| A. The four boys have no dogs. B. Wang Hong's dog is lost. C. Ma Jun's dog is yellow. D. Ma Jun has many dogs. |