问题 多项选择题

某县审计局4月20日开会决定对该县国有企业A进行审计,22日该审计局的一名审计人员先期到达A企业进行审计,审计过程中发现A企业与该县另一企业B之间的一笔购销木材合同存在疑点,遂决定到B企业进行调查。4月29日,该审计局的两名审计人员来到B企业,并向B企业的负责人口头说明了自己的身份,要求其提供与A企业木材购销合同的相关情况。该审计局的上述审计活动中,哪些不符合关于审计程序的法律规定( )。

A.实施审计前未组成审计组

B.实施审计前未向被审计单位的上级主管部门通报情况

C.实施审计3日前未向被审计单位送达审计通知书

D.审计人员进行调查时,未出示审计人员的工作证件和审计通知书副本

答案

参考答案:A,C,D

解析:本题涉及审计程序。依据《审计法》第37条和第38条规定,审计程序包括下列阶段:一是组成审计组;二是在审计3日前送达审计通知书;三是在现场调查时要出示审计人员工作证件和审计通知书副本。在审计过程中,审计人员可以通过审查会计凭证、会计帐簿、会计报表,查阅与审计事项有关的文件、资料,检查现金、实物、有价证券,向有关单位和个人调查等方式进行审计,并取得证明材料。据此,本题ACD选项正确。B选项并非《审计法》所要求,故不应入选。

阅读理解

阅读短文,根据回答问题。

     November 24, 1859 was a special day in London. On that day, many Londoners rushed to a bookstore to

buy a book that was just published. The first printing of 1250 copies sold out on the first day.

     The popular book was The Origin of Species (《物种起源》) by British naturalist Charles Darwin (1809-

1882). In the book, Darwin argued that different forms of life could change over time because of natural

selection. This means that only those who are best suited to their environment will live and reproduce. Darwin

supported his arguments with examples he found during his around-the-world trip in the 1830s.

     The book laid the foundation of modern biology. It changed how other scientists understood the appearance

of life on Earth.

     A hundred and fifty years later, Darwin's theory (理论) of natural selection still has great influence in the

world of science. But some people have a question: since medicine and modem life have made people healthier,

are we still evolving (进化) by natural selection?

     The answer is yes,according to Stephen Stems and his team of Yale University researchers. They did a

study on 2 238 women in the US. They found that shorter,heavier women have more children than thinner,

taller ones. This trend (趋势) runs among their female children and grandchildren. So if this continues, women

in 400 years will be about 2cm shorter and a kilo heavier.

     Stems' findings are supported by other scientists. For example, John Hawks at the University of Wisconsin,

US and his team believe they have found nearly 2000 gene variations(基因变异) in modem humans. Those

variations allow people to drink milk, fight disease and improve brain development.

1. Was The Origin of Species a popular book?

     _______________________________________________________________

2. When was the book published? 

    _______________________________________________________________

3. What does natural selection mean? 

    _______________________________________________________________

4. Why does the writer introduce Stemns' findings in the passage?

    _______________________________________________________________

5. Why is Darwin's theory of natural selection important? 

    _______________________________________________________________

选择题