问题 多项选择题

并非所有的情况注册会计师都会利用内部审计的工作,注册会计师可能认为内部审计对其实施的审计程序没有作用,不会利用内部审计的有()。

A、内部审计活动与注册会计师审计无关

B、注册会计师对内部审计人员的专业胜任能力、客观性和工作质量存有疑虑

C、内部审计活动与注册会计师审计有关,但注册会计师认为进一步评估内部审计不符合成本效益原则

D、注册会计师未对内部审计的职能进行评估

答案

参考答案:A, B, C

解析:如果注册会计师未对内部审计的职能进行评估就不能作出上面的判断。

单项选择题

Brazil has become one of the developing world’s great successes at reducing population growth—but more by accident that design. While countries such as India have made joint efforts to reduce birth rates, Brazil has had better result without really trying, says George Martine at Harvard.

Brazil’s population growth rate has dropped from 2.99% a year between 1951 and 1960 to 1.93% a year between 1981 and 1990, and Brazilian women now have only 2.7 children on average. Martine says this figure may have fallen still further since 1990, an achievement that makes it the envy of many other Third World countries.

Martine puts it down to, among other things, soap operas (通俗电视连续剧) and instalment (分期付款) plans introduced in the 1970s. Both played an important, although indirect, role in lowering the birth rate. Brazil is one of the world’s biggest producers of soap operas. Globo, Brazil’s most popular television network, shows three hours of soaps six nights a week, while three others show at least one hour a night. Most soaps are based on wealthy characters living the high life in big cities.

"Although they have never really tried to work in a message towards the problems of reproduction, they describe middle and upper class values not many children, different attitudes towards sex, women working," says Martine. "They sent this image to all parts of Brazil and made people conscious of other patterns of behavior and other values, which were put into a very attractive package. "

Meanwhile, the instalment plans tried to encourage the poor to become consumers. "This led to an enormous change in consumption patterns and consumption was incompatible (不相容的) with unlimited reproduction. " says Martine.

Soap operas have helped in lowering Brazil’s birth rate because ().

A. they keep people sitting long hours watching TV

B. they have gradually changed people’s way of life

C. people are drawn to their attractive package

D. they popularize birth control measures

单项选择题