问题 多项选择题

案例一  (一) 资料  某审计组于2006年2月对某公司 2005年度财务收支情况进行审计。审计人员首先对内部控制进行了侧评,然后对有关账户余额进行了实质性侧试。有关情况和资料如下:  1. 以前年度未对存货实施盘点,仓库出库单未连续编号。  2. 2005 年 4 至 7 月,由于会计人员休产假,存货明细账由仓库保管员代记。  3. 每个月末,由日常负责到银行取送单据的出纳员编制银行存款余额调节表。  4. 2005年12月31日,应收账款账面金额是4200 万元,由80 笔赊销业务形成,审计人员按照时间顺序将80 笔赊销连续编号为 001 至 080 ,并随机抽取了其中 20 笔进行审查,这 20 笔赊销业务账面金额是 984 万元,经审定实际应为 1 020 万元。  (二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。

审计人员对内部控制进行调查后,可以采用的描述内部控制的方法有:

A.文字说明法

B.调查表法

C.流程图法

D.录像与录音法

答案

参考答案:A,B,C

单项选择题
单项选择题

A few milliamps of electricity can cause plants to increase synthesis of chemicals. These compounds often also have a pharmacological (related to medicine) or commercial value, so the trick could be used to help increase yields of commercially useful biologicals. Artemisinic acid, from sweet wormwood, for example, is used in malarial medications, and shikonin (紫草素), from the purple gromwell plant, is used against skin infections.

Researchers have long known that stressing plants can force them to take defensive action, often ramping up the production of protective chemicals that, for example, make them more resistant to insect attack. It has become common practice to stress such plants into increasing their yields. This is usually clone using physical stress elicitors (诱导子), including bits of the micro-organisms that normally attack the plants, or irritants made from metallic compounds such as copper chloride. These are effective, but they come at a cost. Most elicitors are toxic to plants and can build up in tissues, making it necessary to occasionally "clean" a plant of the chemicals so they keep having the same effect.

Recently, research groups at the University of Arizona in Tucson found that the application of an electric current to the hairy roots of the poisonous herb Hyoscyamus muticus stimulated the production of the herb’s toxin hyoscyamine (天仙子胺). This unpublished finding inspired Hans Van Etten, also of the University of Arizona, and his colleagues to test sub-lethal levels of electrical currents on other plants, to assess electricity’s potential to elevate chemical production.

The researchers exposed eight different plant species (ranging from Japanese pagoda tree seedlings to pea plants) to weak electrical currents of 30 milliamps. Seven of the plants increased their production o defensive chemicals. The average boost of chemical production was 20 times, they report in Biotechnology Progress. One plant, a type of alfalfa, increased its chemical yield by 168 times. These values are very similar to those achieved using chemical elicitors, and seem to have no lethal effects-just a negative effect on growth. The treatment can be used over and over again without the build-up of any unwanted material.

The useful compounds would be very easy to harvest: they simply pour out into solution if the plants are grown hydroponically. "The fact that we can use electricity instead of toxic materials to elicit chemical production is very exciting because it means we get to look at how these chemicals form without having to constantly add and remove toxins from the system," says Van Etten. "This is a really novel and creative approach that I’ve never seen before," says plant metabolic engineer Fabricio Medina Bolivar from Arkansas State University in Jonesboro. "The possibilities for using electricity with plants in this way are absolutely tremendous.

Electricity acting on plants can be used to ()

A. take precautions against skin infections

B. increase production of useful biologicals

C. increase pharmacological and commercial value

D. make plants more resistant to attack