问题 单项选择题

审计发现经常由一个“应该是什么”和“是什么”的比较过程构成。审计发现以标准、情形和效果属性为依据。以下描述中的()项最为恰当地描述了审计结果的效果。

A.期望情形和实际情形之间产生差异的理由 

B.检查过程中发现的事实证据 

C.这种情形所遇到的风险或暴露 

D.进行评价时用到的标准、考核办法或者期望值

答案

参考答案:C

解析:

这种情形所遇到的风险或暴露表示审计结果的效果属性。选项(a)不正确,期望情形和实际情形之间产生差异的理由表示审计发现的原因属性。选项(b)不正确,事实证据表示情形属性。选项(d)不正确,标准、考核办法或者期望值表示审计发现的标准属性。

写作题

读写任务 (满分25分)    

阅读下面的短文,按照要求写一篇150词左右的短文。

I have a friend who always smiles even when he’s angry. He even smiles when he has got a headache. I ask him about it and this is the answer, “I try to smile even when I’m breathing or even when I’m sad. Smile is good for your health.”

I’m not a medical student, so I don’t know if there is a medical explanation for why smiling is healthy. But my friend looks younger than his age, maybe because of his habit of smiling. He is a funny, nice, and happy person. He handles all the problems that come to him with a patient smile. He’s not a person in a hurry. His life seems so relaxing but I know for sure, his life is full of problems and his job is full of deadlines, as he lives in a big expensive city on a middle salary… I think hurry and stress is normal, but not for him. He keeps smiling.

I try to do it. I have learnt to smile and it’s fun. Every time a problem comes to me, or I’m stressed, or I’m upset, I try to smile.

[写作内容]  1.以约30词概括上文的主要内容。

2.以约120词就“微笑”这个话题进行讨论,内容包括:

(1)你对微笑含义的理解;

(2)你认为微笑有何作用;

(3)你最难忘的微笑。

[写作要求] 作文中可使用自己的亲身经历或虚构的故事,也可以参照阅读材料的内容但不得直接引用原文中的句子。

[评分标准] 概括准确,语言规范,内容合适,语篇连贯。

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