问题
单项选择题
下列难以增加审计程序不可预见性的是()。
A、在不事先通知被审计单位的情况下,选择以前未曾到过的盘点地点进行存货监盘
B、在测试存货时,向以前审计过程中没有接触过的被审计单位员工询问
C、对以前由于低于设定的重要性水平而未曾测试过的采购项目,进行细节测试
D、在期末实施存货监盘程序
答案
参考答案:D
解析:
通常情况下,监盘的时间就在期末,所以这个程序难以增加审计程序的不可预见性。
下列难以增加审计程序不可预见性的是()。
A、在不事先通知被审计单位的情况下,选择以前未曾到过的盘点地点进行存货监盘
B、在测试存货时,向以前审计过程中没有接触过的被审计单位员工询问
C、对以前由于低于设定的重要性水平而未曾测试过的采购项目,进行细节测试
D、在期末实施存货监盘程序
参考答案:D
解析:
通常情况下,监盘的时间就在期末,所以这个程序难以增加审计程序的不可预见性。
完形填空。 | |||
James Naismith came from 1 . He 2 basketball in 1891. At that time,he was a P. E teacher . He invented an 3 game for his students 4 they could play 5 in bad weather. Do you know 6 to score in the game? Well,just put the ball into 7 side's basket. You van throw the ball into the basket from 8 part of the court and you can throw it with one hand 9 both hands. But you must 10 the rules. Now,more and more people love this game. | |||
( )1.A. Canadian ( )2.A. invents ( )3.A. indoors ( )4.A. because ( )5.A. even ( )6.A. what ( )7.A. other ( )8.A. a ( )9.A. and ( )10.A. think | B. Canada B. plays B. outdoor B. when B. ever B. how B. the other B. some B. or B. learn | C. American C. invented C. basketball C. if C. only C. where C. another C. many C. but C. know | D. America D. played D. funny D. so that D. however D. why D. other's D. any D. with D. follow |