问题 填空题

Part 3


Questions 19-25


·Read thefollowingpassage andanswer questions 19-25.
·For questions 19-25, choose the correct answer A, B, C and D.
·Mark your answers on the Answer Sheet.
Training must have purpose, which is defined a firm analyses of it’s training needs. A review of manpower planing should include a training analysis, which looks carefully at the training at the point of view of the company, its various department and personnel. This may show the weaknesses existing in some departments and that, as a result, training is needed for their staff. Training needs are based on an analysis of the job description and job specification.
A job description should give details of the performance that is required for a specific job, and job specifications should give information about the behavior, knowledge and skills that are expected by an employee who works in it. When all of these have been collected, it is possible to begin the training. This specifies what the training department must teach for the successful performance of the job, and also the best methods to use in the training period.
There are many different training methods, and there are advantages and disadvantages to all of them. Successful training programs depend on an understanding of the difference between learning about skills and training in using them. It is frequently said that learning about skills take place "off the job" in the classroom; but in training in using these skills take place "on the job" by means of such activities as job rotation and planned experience.
It is always difficult to evaluate the cost and savings of a training program. The success of such program depends not only on the methods but also on the quality of the staff that do the training. A company can often check on saving in time and cost by examine the manual work performed by operators and technicians who have completed a training program. The evaluation of management and a supervisory training is much more complex than that. In order to test the result of management and supervisory training, many companies have looked at such things as the number of management and supervisory staff who leave their employment and the number who stay away from the work for the reason of health.

If a company wants to evaluate the costs of a training program, the two things it has to know are ______.

A.the training methods used and the staffwho do the training

B.checking on the saving in time regularly

C.examination of the manual work performed

D.evaluation of the management and supervisory training

答案

参考答案:A

解析: 本题是理解题。考查对文章最后一段第2句的理解。此句中“such a program”复指前一句提到的“evaluate the cost and sayings of a training program”,可见答案为A。

单项选择题

(一)资料
根据审计项目计划安排,2004年4月,某市审计局派出审计组,对该市大型国有企业A公司2003年度财务收支实施审计。审计人员在对销售与收款循环的审计中,实施的审计程序和相关情况如下:
(1)由于是初次审计,审计人员对该公司销售与收款循环的内部控制进行了详细的调查,调查了解到的部分控制如下:
①该公司设有专门的信用部门负责客户信用调查,并经授权批准是否给予客户赊销及其信用限额。
②销售、发货和开票分别由销售部门、仓库和财务部门负责。
③销货单、销售发票、发货单等都一式数联,预先连续编号。
④由于客户较多,财务部门人员有限,一般只与业务发生频繁的少数客户对账。
⑤该公司采用备抵法计提坏账准备,记录应收账款的会计人员负责批准并转销坏账。
(2)为了证实上述内部控制措施的有效性,审计人员进行了内部控制测试。
(3)根据内部控制测试的结果,审计人员决定将实质性测试的重点放在主营业务收入和应收账款的真实性上。其中对应收账款的部分测试情况和结果如下:
①核对应收账款明细账余额、总账余额和资产负债表中“应收账款”金额三者一致。
②通过分析性复核,本期应收账款没有异常变动。
③发函询证应收账款。该公司2003年末应收账款余额为1200万元,客户78个。审计人员将各客户按照余额大小排列,对前20名的客户,欠账金额910万元,进行积极式函证,收到回函14份,其中13份称应收账款余额正确无误,另外一份甲公司的回函表明A公司账上反映的70万元余额中有50万元货款已于2003年12月27日汇付,因此只欠20万元。
④取得应收账款账龄分析表。
⑤审查了坏账准备的提取和坏账核销的适当性,结果表明,该公司2003年多计提坏账准备100万元。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

对未收到函证回函的6个欠款户,审计人员首先应当采取的措施是( )。

A.审查相关销货合同、发票、发货单等,证实应收账款真实性

B.亲自到债务单位调查核实欠款余额

C.直接认可应收账款明细账户余额

D.二次发函

问答题 简答题