问题 多项选择题

在内部控制审计中,注册会计师应当评价期末财务报告流程具体包括()。

A.期末财务报告流程涉及的经营场所

B.被审计单位财务报表的编制流程,包括输入、处理及输出

C.调整分录及合并分录的类型

D.管理层和治理层对期末财务报告流程进行监督的性质及范围

答案

参考答案:B, C, D

解析:

选项A不恰当。注册会计师应当从下列方面评价期末财务报告流程:

(1)被审计单位财务报表的编制流程,包括输入、处理及输出(选项B);

(2)期末财务报告流程中运用信息技术的程度;

(3)管理层中参与期末财务报告流程的人员;

(4)纳入财务报表编制范围的组成部分;

(5)调整分录及合并分录的类型(选项C);

(6)管理层和治理层对期末财务报告流程进行监督的性质及范围(选项D)。

阅读理解

Swimming,cycling, jogging, skiing, dancing, walking or any of dozens of other activities can help your heart.    1  . Whether it is a structured exercise program or just part of your daily routine, all exercise adds up to having a healthier heart. Here are some tips for exercise success.

●Choose activities that are fun and add variety. Develop several activities that you can enjoy.    2  

●Wear comfortable, properly fitted shoes and comfortable, loose-fitting clothing appropriate for the weather and the activity.

●Find a convenient time and place to do activities.    3  . If you miss an exercise opportunity, work activity into your day another way.

●Use music to keep yourself entertained.

   4  .Decide what kind of support you need. Do you want them to remind you to exercise? Exercise with you regularly or occasionally? Be understanding when you get up early to exercise? Spend time with the children while you exercise? Try not to ask you to change your exercise routine? Share your activity time with others. Ask your family members, friends or co-workers for help.

●Don’t overdo it, especially at first. You can slowly increase the time and intensity (强度) of your activities as you become more fit.    5  

●Keep a record of your activities. Reward yourself at times. Nothing will inspire you more than success!

A.Try to make it a habit, but be flexible.

B.They all cause you to feel warm and breathe heavily without being out of breath.

C.Be an active role model for your children.

D.That way, exercise will never seem boring.E. If you are overweight or have a high risk of heart disease, see your doctor for medical advice before exercising.

F. Surround yourself with supportive people.

G. Gradually, work up to exercising on most days of the week for 30-60 minutes.

单项选择题