问题 多项选择题

在下列对内部控制的了解表述中,正确的有()

A.如果并不打算依赖控制,注册会计师就没有必要进一步了解业务流程层面的控制

B.如果不打算信赖内部控制,注册会计师就没有必要进行穿行测试

C.如果认为仅通过实质性程序无法将认定层次的检查风险降至可接受的水平,注册会计师应当了解和评估相关的控制活动

D.如果针对特别风险,注册会计师应当了解和评估相关的控制活动

答案

参考答案:A, C, D

解析:

如果不打算信赖控制,注册会计师仍需要执行穿行测试以确认以前对业务流程及可能发生错报环节的了解的准确性和完整性。

在某些情况下,注册会计师之前的了解可能表明被审计单位在业务流程层面针对某些重要交易流程所设计的控制是无效的,或者注册会计师并不打算依赖控制,这时注册会计师没有必要进一步了解在业务流程层面的控制。

特别需要注意的是,如果认为仅通过实质性程序无法将认定层次的检查风险降至可接受的水平,或者针对特别风险,注册会计师应当了解和评估相关的控制活动。对特别风险,注册会计师应当了解被审计单位是否针对该特别风险设计和实施了控制。

【该题针对“了解被审计单位的内部控制”知识点进行考核】

完形填空
     An oral history is a piece of writing based on an interview with a person who has lived through a significant period in history or experienced a historical event. His or her memories provide a personal view of the past.
The first goal of all oral histories is to record stories about a specific subject. That subject may be a historical event like the D-Day invasion. It may be a period of history like the Depression, or a social or cultural trend, such as child labor. The first step in an oral history project, therefore, is to select a subject that interests you and is of historical significance.
Before attempting to identify people to interview for your project, you must first gather background information about the subject. The Library of Congress, which houses thousands of oral histories, provides these tips for researching your subject.
Before entering the library or logging onto the internet, decide on key words to use in your search. Use detailed search words. For example, search for rock and roll of the ’60s instead of the more general term music.
Look through newspaper and magazine articles and Internet Web sites to identify documents that are related to your subject. Make copies of those that will help you plan your interview questions and discard all others.
Discuss what you’ve read about your subject surprised you? What aspect of your subject would you like to know more about? Asking questions like these will help you to focus your subject and to identify the voice or voices you need to interview.
Oral histories are as much about self as they are about subject. One goal of an oral history interview is to find out what happened. A second and equally important goal is to discover how people reacted to or were affected by what happened. The person you select to interview, therefore, should have had some experience with the subject – either as a participant or a witness.
Once you have identified one or more people to interview, begin preparing your questions. The best questions are open-ended, encouraging the speaker to respond with more than a mere “Yes” or “No.” For example, an interviewer might have asked Clarence Hughart this question about his D-Day experience: Were you scared? That question, however, would probably not have elicited the sort of dramatic storytelling that Hughart provided.
Make a list of ten possible interview questions. The first two or three should be fairly general, asking the interviewee to talk about his or her childhood, perhaps. These kinds of questions put people at ease. Save more sensitive questions until the interview has been underway for five, 10, or 15 minutes or more.
After the interview come the final steps: writing a summary of the interview and then shaping it into a finished piece of writing.

Deciding what you want to learn more about.

 
Selecting either a participant or a   __(9) .
 
Making a list of possible interview questions.
 
  (10)  with general questions and save more sensitive ones for later.
 
 

 
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