问题 单项选择题

P会计师事务所接受委托审计M公司2009年度财务报表,M公司全面实施信息系统,B注册会计师在执行业务过程中,遇到以下有关信息技术的问题,请代为作出正确的判断。

在信息系统环境下,注册会计师在制定审计计划时,不应( )。

A.考虑计算机信息系统对审计的影响

B.改变审计目标

C.改变审计技术与方法

D.考虑内部控制评价

答案

参考答案:B

解析: 计算机信息系统只涉及到会计信息的形成方式,对审计来说,其审计的目标并未发生变化,只是审计程序、技术和内容等会有所改变。

阅读理解

The year was 1932. Amelia Earhart was flying alone from North America to England in a small single—engined aeroplane. At midnight, several hours after she had left Newfoundland, she ran into bad weather. To make things worse, her altimeter (高度表) failed and she didn't know how high she was flying. At night, and in a storm, a pilot is in great difficulty without an altimeter. At times, her plane nearly plunged (冲) into the sea.

Just before dawn, there was further trouble. Amelia noticed flames (火焰) coming from the engine. Would she be able to reach land? There was nothing to do except to keep going and to hope.

In the end, Amelia Earhart did reach Ireland, and for the courage she had shown, she was warmly welcomed in England and Europe. When she returned to the United States, she was honored by President Hoover at a special dinner in the White House. From that time on, Amelia Earhart was famous.

What was so important about her flight? Amelia Earhart was the first woman to fly the Atlantic Ocean alone, and she had set a record of fourteen hours and fifty—six minutes.

In the years that followed, Amelia Earhart made several flights across the United States, and on each occasion (时刻) she set a new record for flying time. Amelia Earhart made these flights to show that women had a place in aviation (航空) and that air travel was useful.

71. Which of the following statements is NOT the difficulty which Amelia Earhart met in her flight from north America to England?

A. She was caught in a storm.               B. The altimeter went out of order.

C. Her engine went wrong.                 D. She lost her direction.

72. When Amelia Earhart saw flames coming from the engine, what did she do?

A. She did nothing but pray for herself.

B. She changed her direction and landed in Ireland.

C. She continued flying.

D. She lost hope of reaching land.

73. According to the passage, what was Amelia Earhart’s reason for making her flights?

A. To set a new record for flying time.

B. To be the first woman to fly around the world.

C. To show that aviation was not just for men.

D. To become famous in the world.

74. Which of the following statements was NOT mentioned?

A. She was the first woman who succeeded in flying across the Atlantic Ocean alone.

B. She showed great courage in overcoming the difficulties during the flight.

C She was warmly welcomed in England, Europe and the United States.

D. She made plans to fly around the world.

75. Which of the following would be the best title for the passage?

A. Amelia Earhart—First Across the Atlantic.

B. Amelia Earhart—Pioneer in Women’s Aviation.

C. A New Record for Flying Time.

D. A Dangerous Flight from North America to England.

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