问题 多项选择题

ABC会计师事务所接受委托对正保公司(制造企业)2007年度财务报表实施审计,项目负责人为张敏,在了解被审计单位内部控制中遇到下列若干问题,请代张敏做出正确的判断。

以下关于内部控制的说法中,正确的有( )。

A.注册会计师对内部控制的了解不能代替其对内部控制运行有效性的测试程序

B.注册会计师对内部控制的了解,主要是评价内部控制的设计和确定内部控制是否执行

C.内部控制的自动化成分在处理涉及主观判断的状况或交易事项时可能比人工控制更为适当

D.与审计相关的控制,包括被审计单位为实现财务报告可靠性目标设计和实施的控制

答案

参考答案:A,B,D

解析: 内部控制的人工成分在处理涉及主观判断的状况或交易事项时比自动化成份更为适当。

完形填空

第二卷(共35分)

第四部分写作(共两节,满分35分)

第一节对话填空(共10小题;每小题1分,满分10分)

阅读下面对话,掌握其大意,并根据所给字母的提示,在标有题号的右边横线上写出一个英语单词的完整、正确形式,使对话通顺。

M: Hey, Gina. What's up? You look worried.

W: No, not really. I am just trying to figure out how to

get to New York for a h   76   .                 76.       

M: Well, the cheaper way is to check it in a travel agency.

Lots of people like to travel with a travel agency.

W: I t   77    it was not a good way because you are            77.      

not free with an agency.

M : Maybe. But you see if you have never gone to that city,

there are many questions. The p  78    for your hotel            78.      

and your food may be high, and it is not c  79    for            79.      

you to find the place you want. What's more, it is not easy

for you to work o   80    a good route.          80.      

W: That is reasonable. I will worry nothing with an agency.            

Which agency do you s   81   ?        81.      

M: I think you'd better surf the Internet first. C  82   the routes            82.      

and the prices in different agencies.

W: What should I do if I decide to go with an agency?

M: Just fill a f  83   with your name, telephone number               83.      

and your ID, and give the money in a  84  .            84.      

W: Then I will worry about nothing and just wait to leave?

M : That's right.

W: OK. I go to c  85    it on the Internet at once. Thank you.           85.      

单项选择题