问题 单项选择题

下列关于审计工作底稿作用的说法中,错误的是______。

A.审计工作底稿是控制审计质量的手段
B.审计工作底稿是明确审计人员责任的依据
C.审计工作底稿是作出审计决定的依据
D.审计工作底稿不能作为行政诉讼的佐证资料

答案

参考答案:D

解析: 审计工作底稿的作用
审计工作底稿有以下的作用:①编写审计报告的基础;②协调审计工作的依据;③控制审计工作质量的手段;④考核审计人员的依据;⑤进行复议和诉讼的重要佐证资料;⑥总结审计工作和进行审计理论研究的资料。

阅读理解

Aboriginal is a term used to describe the people and animals that lived in a place from the earliest known times or before Europeans arrived. Examples are the Maori in New Zealand, the Aborigines in Australia and the Indians in South America.

Maori

The Maori were the first people to go to New Zealand about 1,000 years ago. They came from the islands of Polynesia in the Pacific. They brought dogs, rats and plants with them and settled mainly on the Northern Island. In 1769, Captain James Cook took possession of the Island, and from that time on British people started to settle. The Maori signed an agreement with these settlers, but in later years there were arguments and battles between them over land rights.

Aborigine

Native people of Australia came from somewhere in Asia more than 40,000 years ago. They lived by hunting and gathering. Their contact with British settlers began in 1788. By the 1940s almost all of them were mixed into Australian society as low-paid workers. Their rights were limited. In 1976 and 1993 the Australian government passed laws that returned some land to the Aborigines and recognized their property rights.

Indians

Long before the Europeans came to America in the 16th and 17th century, the American Indians, or Native Americans, lived there. It is believed that they came from Asia. Christopher Columbus mistook the land for India and so called the people there Indians. The white settlers and American Indians lived in peace at the beginning, but conflicts finally arose and led to the Indian Wars (1866 —1890). After the war the Indians were driven to the west of the country. Not until 1924 did they gain the right to vote.

68. What is the subject discussed in the passage?

A. European settlers.

B. Native people from three countries.

C. Lifestyles of aboriginals.

D. History of three groups of aboriginals.

69. Which of the following statements is an opinion instead of a fact?

A. The Maori were the first people to go to New Zealand.

B. The Europeans were greedy because they always fought for land.

C. Native people of Australia lived by hunting and gathering.

D. After the war the Indians were driven to the west of the country.

70. The native people in America were called Indians because ________.

A. they originated from India

B. their appearances are similar to those of Indians

C. the land was mistaken for India

D. their personalities are comparable to those of Indians

71. By saying “almost all of them were mixed into Australian society as low-paid workers”(in Paragraph 3), the author implies that _____.

A. natives in Australia led a different life from the settlers

B. most natives in Australia were unemployed

C. natives in Australia were separated from Australia

D. most natives in Australia earned a small salary

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