A注册会计师负责审计甲公司20×8年度财务报表。在进行控制测试时，A注册会计师遇到下列事项，请代为作出正确的专业判断。
在测试自动化应用控制的运用有效性时，A注册会计师通常需要获取的审计证据有（）。
A．抽取多笔交易进行检查获取的审计证据
B．对多个不同时点进行观察获取的审计证据
C．该项控制得到执行的审计证据
D．信息技术一般控制运行有效性的审计证据
参考答案：C, D
解析：
对于一项自动化应用控制，一旦确定被审计单位正在执行该项控制，注册会计师需要考虑下列测试以确定该项控制持续有效运行：
(1)测试与该应用控制有关的一般控制的运行有效性；
(2)确定系统是否发生变动，如果发生变动，是否存在适当的系统变动控制；
(3)确定对交易的处理是否使用授权批准的软件版本。
| 阅读理解。 根据短文内容,从短文后的选项中选出能填入空白处的最佳选项.选项中有两项，为多余 选项。 | |
| The War Against Sand Imagine living on the edge of a vast desert, which is moving quietly closer to your village every day and covering your fields. The desert is on the move. This is called desertification. Desertification occurs in regions close to an already existing desert. 1 The first is over-use of water in the area. There is not enough water in any case, and if it is not carefully used, disaster can follow. As time goes on, water shortages make farming more and more difficult. In some places, locals can remember local lakes and marshes which were once the homes for all kinds of fish and birds. 2 Farmers leave the land, and fields are replaced by deserts. The second cause is misuse or over-use of the land. 3 Ploughing(耕) large fields and removing bushes and trees means that the wind will blow away the soil. Once the soil is lost, it is hard to replace, and if there is rain, it has nowhere to go, and brings no benefit. 4 Every spring, the skies over some of eastern cities, thousands of kilometers away from the deserts, can be darkened by sandstorms. Dust from deserts can have a great effect on weather systems. While desertification is perhaps being partly caused by global warming, these sandstorms can make global warming worse by adding to what is known as the greenhouse effect. What can be done to slow down or stop the process of desertification? A great deal of work is already under way. Obviously first steps are to find new water sources. 5 Some types of grass also hold the soil together, and stop the wind taking it. Without these efforts, it will be harder and harder to stop the world's deserts in their tracks, and more and more farmers will give up and head for cities. The lesson to be learnt lies beneath the sand. | |
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