问题 单项选择题

D注册会计师负责丁公司2008年度财务报表审计业务时遇到下列事项,请代为做出正确的专业判断。

对丁公司财务报表审计中,追加的控制测试主要在期中工作期间执行,而实质性程序则主要在期末工作时执行,而且两者的目的也不同,但双重目的测试是指()。

A.在对内部控制取得了解的同时执行控制测试

B.在控制测试的同时进行实质性程序

C.在对内部控制取得了解的同时执行实质性程序

D.在实质性程序的同时对内部控制取得了解

答案

参考答案:B

解析:

在财务报表审计中,追加的控制测试主要在期中工作期间执行,而实质性程序则主要在期末工作时执行,但是也可以在期中工作时执行有关交易的某些详细实质性程序,以检查出报表中的重要错报或漏报,其为双重目的测试。注册会计师通常可将控制测试与实质性程序结合使用。在某些情况下,注册会计师只有通过实施控制测试才能应对评估的特定认定层次重大错报风险;而在另外一些情况下,注册会计师可能认为仅实施实质性程序就是适当的。

选择题
阅读理解

阅读下文,从各小题所给的四个选项中选出能回答所提问题或完成所给句子的最佳答案。

       When you want to find some information, do you first think of the Internet? Now, more and more

students are using the Internet instead of using books. But we can't completely believe the Internet.

       Even though it's quick and easy to find information online, many online sources may not be true, for

anyone can publish a web page or website. That's why we must consider the following before deciding

whether or not to use the information:

       * Use sites that end with . edu,  . com,  . gov, or . org.

       * Use the latest information you can find.

       * Make sure the writer of the article or site is credible(可信的) .

       * Does the writer list his or her qualifications(授权)  to write on the subject? Have you seen this

writer's work before?

       * Where did the writer get his or her information? Did the writer get it from first-hand sources or

another expert? If the writer doesn't say where the information came from, don't use it.

       * Who is publishing the site? What are the writer's goals in publishing information?

       If you're not sure about a source, it's always best to check with a parent or teacher. When using an

online source, make sure you cite(引用) the source so that your readers know where you got your

information.

1. More and more students use the Internet to find information because________.       

A. information on the Internet is always true

B. it's quick and easy to find information online

C. there're different kinds of information on the Internet

D. using books is too slow for them to find information

2. The writer tells us to choose __________ .        

A. any information online

B. any information in the book

C. some the latest information always

D. some credible information

3. Which of the following is TRUE?      

A. Not all people can have his own website.

B. Readers don't trust the information online.

C. Many information on the Internet isn't true.

D. The writer tells us to use all information online.

4. The meaning of the word 'source" is__________ . 

A. 谣言        

B. 政策  

C. 书籍    

D. 资源

5. The passage mainly tells us how to_________.         

A. find credible information on the Internet

B. chat with people on the Internet

C. protect our personal information

D. learn every subject online