问题 单项选择题

审计人员在对内部控制进行初评后,认为应该实施内部控制测试的情况的是()

A.内部控制的设置极为有限

B.进行内部控制测试不经济

C.难以对内部控制的健全性有效性做出评价

D.内部控制风险较低

答案

参考答案:D

解析:这个知识点考核的是对内部控制进行初步评价的内容。经过初步评价,如果认为控制系统正常,相关的内部控制能够防止或发现和纠正重大错报或漏报,审计人员就应适当减低控制风险的评估水平,转入内部控制测试阶段。但如果认为内部控制的设置极为有限,或审计人员不宜进行内部控制测试时,则转入实质性测试阶段。当进行内部控制测试不经济时,审计人员也不再对内部控制实施测试,而是直接转入实质性测试阶段。

填空题
阅读理解

Hong Kong, major commercial center for Asia, and with a population which has grown at an alarming rate to over 5 million, is a city highly dependent on mass (大量的, 大规模的) transit of all sorts, both local and long distance. An ordinary Hong Kong worker or businessman, going about his daily activities, simply must use transportation at one time or another.    

Because Hong Kong is in two parts, Kowloon, on the mainland side, and Hong Kong, the island, with Hong Kong's harbor in between Hong Kong's mass transit systems, in addition to going over land they must also cross water.    

Going from home to work, or going shopping from one side of the harbor to the other, the Hong Kong resident has three choices. One way is to take a bus which will cross the harbor through an under water traffic tunnel moving slowly through bumper- to-bumper (一辆接一辆) traffic.Another way is by ferry boat , a pleasant ride which crosses the harbor in from seven to fifteen  minutes.    

But by far the fastest way of crossing the harbor is the newly built underground electric railway, the Hong Kong Metro(地铁). If one gets on the train in the Central District,the commercial area of Hong Kong on the island side, he can speed across the harbor in an astonishing three minutes. On the other side of the harbor the railway continues, snaking back and forth through the outlying districts of Kowloon, allowing one to get off a short distance from his destination.    

The story of the Metro is an encouraging one for supporters of mass transit. Although building the system was certainly a challenging task, the Japanese firm hired to construct it did so in record time. Construction got underway in 1979 and it was completed in 1980.    

For the average commuter (一般持月票往返两地的乘客) the system has only one disadvantage; it is more expensive than by bus or ferry. One can ride the bus across the harbor for half as much or he can ride the ferry across for less than one-fifth as much.

小题1:Hong Kong public transportation extends ________.

A.over hills and valleys

B.across land and water

C.through mountains

D.throughout the Kowloon area小题2:Crossing the harbor by train is ________. 

A.by far the most economical methods

B.the most pleasant method

C.the least pleasant method

D.the fastest method小题3:The business area on the island side of Hong Kong is referred to as ________.  

A.Kowloon

B.the Central District

C.the Hong Kong Metro

D.downtown Hong Kong小题4:The underground railway ________.   

A.winds through Kowloon

B.ends when it reaches Kowloon

C.snakes across the harbor

D.circles Kowloon