问题 单项选择题

如果对银行账户的完整性存有疑虑,注册会计师可以考虑的审计程序,错误的是()。

A、了解并评价被审计单位开立账户的管理控制措施

B、询问办理货币资金业务的相关人员(如出纳)了解银行账户的开立、使用、注销等情况

C、注册会计师委派被审计单位出纳到人民银行或基本存款账户开户行查询并打印《已开立银行结算账户清单》,以确认被审计单位账面记录的银行人民币结算账户是否完整

D、结合其他相关细节测试,关注原始单据中被审计单位的收(付)款银行账户是否包含在注册会计师已获取的开立银行账户清单内

答案

参考答案:C

阅读理解

                            

It’s an image that might make Saddam Hussein proud.A frightened prisoner,head covered and dressed in rags,electrodes attached to the fingers of his out-strectched hands.He’s been forced to stand on a box and,if he falls off,his captors have told him that he’ll be electrocuted(触电致死).

The prisoner was an Iraqi and his torturers were American soldiers who were sent to the country to liberate the Iraqi people.This unpleasant image was one of a series of photographs leaked by a US soldier.He was working at a US Prisoner of War(POW) camp,which used to be Saddam’s punishment centre.Since the pictures were shown on the American news programmer “60 Minutes Ⅱ” on April 28,they have caused shock and anger in the US and abroad.Despite US President George W. Bush’s promise to punish the responsible soldiers,the country’s image in the Middle East could be damaged forever.

“The liberators are worse than the dictators,”said Abdel-Bari Atwan,editor of the Arab newspaper Al Quds Al Arabi.“They have not just lost the hearts and minds of Iraqis but of people in all developing countries.”

UN secretary-General Kofi Annan said he was “deeply disturbed” by the pictures and hoped it was a single incident.However,similar photographs have appeared in British newspapers of British soldiers torturing Iraqis.

Any kind of torture, or mistreatment of prisoners is forbidden under the Geneva Conventions.

The first agreement was signed by 16 European countries in 1864 in Geneva,Switzerland.It was intended to protect wounded soldiers on land and limit human suffering in times of armed conflict.Further rules were added to cover the treatment of soldiers at sea,and prisoners of war.The entire set was accepted in 1949 and has since been accepted by nearly 200 countries.

57.The passage is about________.

A.how American soliders treated POWs

B.America’s global image

C.photos of POW mistreatment

D.international reactions to the photos being released

58.Why might such photos make Saddam Hussein proud?

A.He could be crueler than the torturers in the photo.

B.It showed the so-called liberators were worse than him.

C.They were taken in his punishment centre.

D.They could damage the image of the US in the Middle East forever.

59.According to the article,who had a hand in the mistreatments of Iraqi soldiers?

A.Saddam Hussein.           B.British soldiers.

C.American soldiers.         D.Both B and C.

60.Which of the following is wrong about the Geneva Conventions?

A.Over 200 countries have accepted the Conventions so far.

B.They make sure wounded soldiers get proper treatment.

C.They were named after the place where the first agreement was signed.

D.The Conventions show that the US soldiers acted wrongly.

单项选择题