搜题请搜索小程序“爱下问搜题”
问题 单项选择题

A注册会计师负责对下列公司2011年度财务报表进行审计，在了解内部控制时，A注册会计师遇到下列事项，请代为作出正确的专业判断。

A注册会计师计划对业务流程层面的有关控制进行进一步的了解和评价，下列不属于这一阶段任务的是( )。

A．被审计单位是否建立了有效的控制，以防止、发现并纠正错报
B．被审计单位是否遗漏了必要的控制
C．是否识别了可以最有效测试的控制
D．控制是否一贯运行

答案

参考答案：D

解析： 选项D，“控制是否一贯运行”属于控制测试。

选择题

选出下列词语书写全对的一项[ ]

A．狼籍　水波粼粼　锋芒必露　鳞次栉比

B．旁骛　充耳不闻　翻来覆去　莫衷一是

C．媲美　姗姗来迟　锐不可挡　张皇失措

D．蓦然　荒草凄凄　一视同仁　一反即往

查看答案
单项选择题

Throughout the 19th century and into the 20th, citizens of the United States maintained a bias against big cities. Most lived on farms and in small towns and believed cities to be centres of (1) , crime, poverty and moral (2) Their distrust was caused, (3) , by a national ideology that (4) farming the greatest occupation and rural living (5) to urban living. This attitude (6) even as the number of urban dwellers increased and cities became an essential (7) of the national landscape. Gradually, economic reality overcame ideology. Thousands (8) the precarious (不稳定的) life on the farm for more secure and better paying jobs in the city. But when these people (9) from the countryside, they carried their fears and suspicions with them. These new urbanities, already convinced that cities were (10) with great problems, eagerly (11) the progressive reforms that promised to bring order out of the (12) of the city.

One of many reforms came (13) the area of public utilities. Water and sewerage systems were usually operated by (14) governments, but the gas and electric networks were privately owned. Reformers feared that the privately owned utility companies would (15) exorbitant (过渡的) rates for these essential services and (16) them only to people who could afford them. Some city and state governments responded by (17) the utility companies, but a number of cities began to supply these services themselves. (18) of these reforms argued that public ownership and regulation would (19) widespread access to these utilities and guarantee a (20) price.

8（）

A.deserted

B.departed

C.abolished

D.abandoned
查看答案