问题 单项选择题

注册会计师实施的下列审计程序中,属于重新执行的是()。

A、注册会计师利用被审计单位的银行存款日记账和银行对账单,重新编制银行存款余额调节表,并与被审计单位编制的银行存款余额调节表进行比较

B、对应收账款余额或银行存款的函证

C、以人工方式或使用计算机辅助审计技术,对记录或文件中的数据计算的准确性进行核对

D、对客户执行的存货盘点或控制活动进行观察

答案

参考答案:A

解析:重新执行是指注册会计师以人工方式或使用计算机辅助审计技术,重新独立执行作为被审计单位内部控制组成部分的程序或控制。

阅读理解

A couple from Russia was once visiting Miami. They wanted to take a walk and to see the city, but they were afraid they might get lost. They did not speak any English.

After they left their hotel, they went to the first street corner and looked at the name of the street. Then they carefully copied the name into their notebook. They thought that this would help them find their way back if they got lost.

They walked for hours through the city, and suddenly they realized that they were lost. They found a police officer and asked for help, but the officer didn’t speak their native language.

After an hour they found a person who could help them. She was an interpreter(翻译)who spoke both their native language and English. They explained that they didn’t know the name of their hotel, but they knew which corner it was on. They showed the interpreter what they had copied into their notebook, and the interpreter began to laugh.

The words which they had so carefully copied were “one way street”.

小题1:A couple from Russia was ______ in Miami that day.

A. having a walk               

B. working as volunteers           

C. traveling by car

小题2:We guess that the couple can speak _______.

A. English                  B. French                       C. Russian

小题3:The interpreter began to laugh because the couple ________.

A. couldn’t speak English     

B. made a mistake             

C. went a wrong way

小题4:______ helped the couple translate the words they had copied.

A. The interpreter             

B. The hotel owner             

C. The police officer

小题5:We know from the story that the couple copied “______” into their notebook.

A. the street name             

B. way back home               

C. one way street

填空题