问题 判断题

所有的自动应用控制都会有一个手工控制与之相对应。注册会计师在实施控制测试时,应将自动化系统的每个应用控制与其对应的手工控制一起进行测试,才能得到应用控制是否可信赖的结论。 ( )

答案

参考答案:

解析: 从应用控制的内容上看,每项控制中都含有人工控制的部分。例如,在准确性控制中,“将客户,供应商,部分数据,发票和采购订单等信息与现有数据进行比较”就属于人工控制。如果人工控制失效,与它对应的自动控制也就随之失效,因此,应将两者结合进行测试。

阅读理解

Every Christmas the giant tree in Rockefeller Center sparkles with thousands of lights. From the beginning, when construction workers raised the first one during the depths of the Depression, it has been a symbol of hope. Diana Abad, like most Americans, loved that tree.

In 1999, however, Diana was writing her will. The 33-year-old woman from Staten Island, New York, was diagnosed with leukemia(白血病)and wanted to put her things in order. Doctors told her she had nine months to live.

Her slim chance for survival lay in finding a bone marrow(骨髓)donor. The most likely source for a match is always among relatives -- but her family was tested and there was none.

Then one day in February 2000, she got a call from the hospital saying that out of the four million people enrolled in the National Marrow Donor Program Registry, there was only one match. The potential donor was thinking about it. In March the donor agreed, and the transplant procedure was scheduled for March 27.

On that day, a doctor came in with the marrow in a bag, and Diana remembers him saying: “This is it. If it doesn’t graft within four to six hours, nothing will bring you back.” Diana asked a priest (牧师)to give her last rite(祈祷).

Almost immediately after the two-hour procedure, she felt stronger. Doctors told her it looked like the graft had taken.

Donors are anonymous, but when she was better, Diana sent a note through the Registry: “You don’t know the joy that I am experiencing,” she wrote. “I hope that one day we can meet and I can thank you in person.”

It was several months before the donor replied. At first he didn’t even give his name. He was 34-year-old David Mason, and he lived in Dedham, Massachusetts. But eventually the two exchanged phone numbers and began to talk.

Then unexpectedly and unannounced, he turned up at her door in Englishtown, New Jersey, on December 23. She says it was love at first sight. He says he didn’t feel it until they met the second time.

That meeting began a long-distance romance that culminated(修成正果)under the Christmas tree in Rockefeller Center in December 2004. That’s where David proposed(求婚)to Diana. She, of course, said yes.

64.Which of the following may be the title of the passage?

A.Perfect Match         B.Successful Graft

C.Anonymous Donor  D.Lucky Christmas Tree

65.What can we know about the Christmas tree in Rockefeller Center?

A.It was planted by the local inhabitants of Rockefeller in the United States.

B.Diana got saved under the Christmas tree and so loved it.

C.Many Americans love the tree because it was raised during the depths of the depression.

D.The tree is very tall and beautifully decorated by people at Christmas time.

66.It can be inferred from the passage that         .

A.leukemia is so serious a disease that nobody can survive in America

B.patients who suffer from leukemia may feel very weak

C.bone marrow transplant is very easy to carry out in America

D.the man donor knew Diana would become his wife in advance

67.Which of the following is true about their first meeting with each other?

A.Diana met David at the hospital on the day when she was operated on.

B.Diana went to David’s home in Dedham in order to thank him in person.

C.David and Diana fell in love with each other when they first met.

D.David didn’t telephone Diana to inform her of the date of his visiting her.

单项选择题