问题 单项选择题

以下哪种情况最可能是对审计业务客户管理层出具书面中期报告的目的

A.已完成预定审计工作的70%,没有发现重大的负面证据。
B.内部审计师决定用调查程序替代一些原计划对某些记录的详细检查。
C.决定扩展审计方案,因为发现可能存在舞弊。
D.某下属工厂的露天燃烧可能会违反环境污染管理条例。

答案

参考答案:D

解析: A.不正确,在这种情况下没有必要过早地考虑这个问题。
B.不正确,内部审计师审计方法的改变对业务委托人来说并不是特别重要。
C.不正确,不能将可能存在的舞弊征兆告诉业务委托人。
D.正确。这种情况要求立即引起注意。

阅读理解

A father sat at his desk poring over his monthly bills when his young son rushed in and announced, "Dad, because this is your birthday and you're 40 years old, I'm going to give you 40 kisses, one for each year!" When the boy started making good on his word, the father cried out suddenly, "Oh, Andrew, don't do it now; I'm too busy!"

The youngster immediately fell silent as tears welled up in his big blue eyes.Apologicaliy the father said, "You can finish later."

The boy said nothing but quietly walked away, disappointment written over his face.That evening the father said, "Come and finish the kisses now, Andrew!" But the boy didn't respond.

Unfortunately, a few days later after this incident, the boy had an accident and was drowned.His heartbroken father wrote...

"If only I could tell him how much I regret my thoughtless words, and could be sure that he knows how much my heart is aching."

Love is not only giving.Any loving act must be warmly accepted or it will be taken as rejection and can leave a scar.If we are too busy to give and receive love, we are too busy! Nothing is more important than responding with love to the cry for love from those who are near and precious to us, because there may be no chance at all as in the case of the little boy.

小题1:What does the underlined phrase "poring over" mean?

A.looking in on

B.looking out for

C.looking through

D.looking around小题2:The boy is going to give his father 40 kisses because ______.

A.his father is very busy

B.this is the boy' birthday

C.the boy wants to play with his father

D.this is his father' birthday and he's 40 years old小题3:What happened to the youngster later?

A.His heart was broken.

B.He died unexpectedly.

C.He ran away from home.

D.He fell silent all the time.小题4:Which of the following would be the best title for the passage?

A.A Love Story

B.Love Your Son

C.A Father and a Son

D.Love is a Two-way Street

单项选择题