关于政府审计与注册会计师审计联系的下列论断中，正确的是( )_爱下问搜题

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问题单项选择题

关于政府审计与注册会计师审计联系的下列论断中，正确的是( )。

A．二者都是商品经济发展到一定阶段的产物
B．二者都是外部审计，都具有较强的独立性
C．二者的对象、方式和监督的性质基本一致
D．二者在审计时所依据的审计准则基本一致

答案

参考答案：B

解析：政府审计是近代民主政治发展的产物。政府审计与注册会计师审计的对象是泾渭分明的，在审计方式上有强制进行与受托进行的本质区别，而在监督的性质上，则有强制执行与合理保证之分。政府审计依据《中华人民共和国审计法》和国家审计准则，注册会计师依据的是《中华人民共和国注册会计师法》和中国注册会计师审计准则。

完形填空

When I came to my new school three years ago, I was surprised at how lonely I felt. Then one of my classmates invited me to her house for a dinner 36 . I was a little anxious, but finally I gladly 37.
Not really knowing how 38 the bus ride should be, I 39 when I saw the landmarks 40 on my friend’s hand-drawn map. But when I got close enough to the 41 , I found none of the streets were shown on the map. I was 42 on a busy road with cars driving past without a person in sight. I had no43 when the next bus would come, 44 when a bus did come by, I 45 got on. I told the bus driver where I wanted to go and he said that I had caught the 46 bus, but he let me stay on. After he had finished his scheduled bus route, he 47 to help me out. I gratefully showed him my little hand-drawn map but 48 did not help much.
He finally 49 me off at a main road to catch a different bus and was 50 that he could not help me more. After a few minutes of walking, I noticed a bus pull up beside me. It was the 51 bus driver. He explained that he didn’t want to leave me there 52 . He sent out a call and someone radioed back, saying that the bus I needed to catch was about ten minutes away. At last I made it to the dinner party 53 I was over an hour late.
I am forever thankful for the 54 that this bus driver had for me. His act of kindness left a 55 on my heart.

B．walked away

A．street signs

B．tall buildings

C．traffic lights

D．disappointed

C．unaccompanied

单项选择题

图中“x”的数值是（）。

A．10.5

B．10.1

C．9.1

D．8.1