问题 多项选择题

注册会计师进行年度会计报表审计时,应对被审计单位的内部审计进行了解,并可以利用内部审计的工作成果,这是因为()

A.内部审计是注册会计师审计的基础

B.内部审计是被审计单位内部控制的重要组成部分

C.内部审计和注册会计师审计在工作上具有一定程度的一致性

D.利用内部审计工作成果可以提高注册会计师的工作效率

答案

参考答案:B, C, D

完形填空

阅读1--5题的人物信息,然后从A、B、C、D和E中,选出符合他们要求的最佳选项。

小题1:Jeff likes sports and travel. He would like something that can help him spend boring time on his journey(旅途). 

小题2:Mrs. Green doesn’t like to exercise, but she likes cooking and reading books about foreign places.  

小题3:Mr. Dean wants to improve(提高) his garden(花园) during summer. So he would like something that could help him to do that. 

小题4:Lisa , a 22-year-old girl, worries about her weight(体重). She is wondering how to lose weight(减肥). 

小题5:Sophia likes to look smart. When she is free, she enjoys listening to the music. Now she plans to learn something about music.

A.Learn how to play the guitar. This popular video helps the beginner to become a guitar player in just 200 hours.

B.Road trips. A program loved by young people, especially those fat girls. Join in it and make yourself become thin.

C.The new pocket MP4. This kind of MP4 fits right into your pocket. It lets you listen to your favorite artist, even when you are on a journey.

D.Singapore. The story of a city. This book is about the history. the culture and the favorite dishes of this small country.E. Spanish in 10 Minutes a Day. A fun, 132-page complete language learning work book. Includes 150 sticky labels: flash cards, a crossword puzzle and more. It is one of the best-selling language series in print. 

F. Special scissors(剪刀). This kind of tools(工具) will make it easy to deal with(处理) flowers and trees. Anyone can learn to use it quickly.

名词解释