问题 单项选择题

内部审计师应逻辑地思考问题。以下哪种情形表明内部审计师得出了不合逻辑的结论()

A.内部审计师利用分析性程序估计销售账户余额的准确性,没有发现重大差异。在此基础上,内部审计师推断原始记录一定是准确的。

B.内部审计师运用通用审计软件抽样进行函证,在函证回复的基础上,审计师断定账面的应收款是存在的。

C.内部审计师观察客户的实物盘存过程,记录了存货的测试数量,并将这些测试存货追踪到年底的存货数据,未发现例外。审计师断定账面的存货是存在的。

D.内部审计师检查了2008年1月的销售额记录,发现其中不包括2007年的销售额,内部审计师断定2007年的销售额得到了恰当记录。

答案

参考答案:D

解析:

A.不正确,在分析性程序的限制范围内,如果销售额与内部审计师预期的几乎一致,则内部审计师可以推导出销售余额和原始记录都是准确的。

B.不正确,内部审计师仅能得出应收账款确实存在的推断,但得不出应收账款可回收性的推断。

C.不正确,上述程序已将账面记录与存货进行了全面的核对。

D.正确。内部审计师实施了截止日测试,并断定2007年的销售额表述是准确的,这种推断是不正确的。恰当的结论是截止日测试支持了有关2007年销售额的完整性的论断,如2007年的销售额得到了恰当记录。不过,这种测试不能确定2008年的销售额是否记在了2007年。

阅读理解

Health officials issued a waring over common energy-saving l一ghtbulbs(灯泡) after research showed some types could potentially harm the skin and may even raise the risk of cancer.

A study by the Health Protection Agency (HPA) found that some eco-friendly lightbuulbs release levels of ultraviolet (UV) (紫外线) radiation that are above recognized safety limits. The agency urged people who work with lamps nearby to avoid spending more than one hour within a foot of the eco-friendly bulbs. The warning was directed at those using desk lamps for long periods, such as jewellery makers, and others who might have lights close to their faces, such as car mechanics.

John O’Hagan, a scientist at the HPA’s centre for radiation, chemical and environmental dangers, began tests on the ligthbulbs after patient groups raised concern about them. Among the groups were patients with a skin disease called lupus, which makes people highly sensitive to light.

The tests measured UV light from the lamps and found the highest levels of UV radiation, measured 2cm from the lightbulbs, were equivalent to being outside in direct sunlight in the summer. The most immediate risk from the lightbulbs is a reddening of the skin similar to sunburn, but there is also a small increased risk of skin cancer associated with this, again similar to that of sunburn.

The risk of health problems from the lightbulbs was not so high that people should remove them from their homes. People are advised to avoid using open lightbulbs for long close work until the problem is sorted out. It has confirmed that the government will not be reviewing its strategy on introducing energy efficient lightbulbs.

小题1:The underlined word “equivalent” in paragraph 4  most probably means ______.

A.equal

B.vital

C.relevant

D.harmful小题2:In order not to be harmed by the UV radiation from some lightbulbs, people should ______.

A.stop using eco-friendly lightbulbs at home

B.avoid using open lightbulbs for long close work

C.take care not to expose their skin to direct sunlight

D.urge the government to ban the use of lightbulbs小题3:In the next part, the author would most probably further explain _____.

A.why people needn’t remove the lightbulbs from their homes

B.how researchers have planned to sort out the problem

C.how the government has responded to HPA’s discovery

D.how long people should work close to the open lightbulbs小题4:We can learn from the passage that ____.

A.health officials issued a warning over common lightbulbs.

B.jewellery makers should avoid working with the eco-friendly bulbs for more than one hour

C.John O’Hagan did tests on the lightbulbs with some patients

D.people are advised to avoid using open lightbulbs for long close work

问答题