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问题 选择题

有关分封制与郡县制的说法，错误的是（）

A．血缘关系是进行分封的依据之一，而郡县制的实行与血缘无关

B．两种政治制度下官员的权限大不相同

C．二者在当时都有利于巩固统治

D．都实行世袭制，以巩固家天下的统治

答案

答案：D

问答题

Following a competitive tender， your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co‘s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009.

Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory， sales and purchasing systems are computerised， with each location maintaining its own computer system. The software in each location is the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co‘s head office to produce management and financial accounts.

You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal & Co‘s audit software to interrogate the computerised inventory systems in each location of Tirrol Co （except for head office） as part of inventory valuation testing. However， you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm.

（i） Explain the benefits of using audit software in the audit of Tirrol Co； （4 marks）

（ii） Explain the problems that may be encountered in the audit of Tirrol Co and for each problem， explain how that problem could be overcome. （10 marks）

 
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单项选择题

一个工作日内，任何一次接触不得超过的15分钟时间加权平均的容许接触水平是指（）

A．生物学接触限值

B．时间加权平均容许浓度

C．最高容许浓度

D．阈限值

E．短时间接触容许浓度
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