问题 单项选择题

某公司最近签订了一份关于修建大型生产车间的成本加成计价合同。在审计师对合同进行复核时,下列哪项审计程序最为重要()

A.复核合同是否包含系统复核权限控制以及契约方的成本审计条款。

B.复核特定完工日。

C.复核合同及所有招标程序,以确定公司是否选择最低投标。

D.通过直接询问,确定契约方商业信用。

答案

参考答案:A

解析:

A.正确。通过对系统进行复核检查,可以保证系统的质量;由于使用的是成本加成法进行结算,所以对成本的审计也十分重要。

B.不正确,具体完工日期在这里不是很重要。

C.不正确,选择最低投标价格并不意味着是最好的,它只是选择投标者的一个因素,此外还要考虑多方面的因素。

D.不正确,这种程序是必要的,但不如题解A重要,特别是通过询问获得证据的客观性较差。

阅读理解

The personal computer has overtaken the family dog as man's best friend.according to a study.

Researchers found that just 6 per cent of us believe that“ most people rely more on their dog than they do on their PC”,while 67 per cent think the opposite to be true.

Even 38 per cent of dog owners admitted to relying more on their PC than on their dog, although 36 per cent disagreed.

And 71 per cent of 18 to 24-year-old dog owners said they relied more on their computer.

Paul Allen,editor of Computeractive magazine said:“These days you can even you’re your PC for fl walk,provided you have a laptop or tablet.”

“It's only a matter of time until the first PC that fetches your slippers.”

Researchers questioned 2,000 British adults to find out the change modern technology has brought to their home life.

They found that male dog owners are almost twice as likely as female owners to rely on their computer than a canine companion.

Mr.Allen said:“With broadband bringing them global news and newspaper sales falling,the family dog even misses out on the pleasure of taking the paper to his owner.”

But it's not all bad news for obedient dogs.

“The family PC has given dog owners access to a wealth of resources and information that can help with the long-term care that a dog needs,”Mr.Allen said.

小题1:Who are most likely to rely on computers?

A.Teens.

B.People in their early twenties.

C.People in their early thirties.

D.People in their early forties.小题2:What is the general idea of the passage?

A.The personal computer has replaced the dog as man's best friends.

B.The computer and the dog as man's best friends.

C.Modern technology has brought changes to people's home life.

D.The dog as a pet will disappear completely from people's life.小题3:The advantage of dogs as pets over the personal computer now is that

A.the dog can go out for a walk with people

B.the dog can help people fetch something

C.the dog can bring people more pleasure

D.the dog is more likely to follow its owner's orders小题4:The underlined word“canine”in Paragraph 8 probably means

A.human

B.pet

C.family

D.dog小题5:According to Mr. Allen,the personal computer

A.won't have effect on newspaper sales

B.can't help people take better care of the dog

C.will drive the dog as a pet out completely

D.will be able to help people fetch something

单项选择题