问题 单项选择题

在进行风险评估时,C注册会计师通常采用的审计程序是()

A.将财务报表与其所依据的会计记录相核对

B.实施分析程序以识别异常的交易或事项,以及对财务报表和审计产生影响的金额、比率和趋势

C.对应收账款进行函证

D.以人工方式或使用计算机辅助审计技术,对记录或文件中的数据计算准确性进行核对

答案

参考答案:B

解析:分析程序即可用作风险评估程序和实质性程序,也可用于对财务报表的总体复核。注册会计师实施分析程序有助于识别异常的交易或事项,以及对财务报表和审计产生影响的金额、比率和趋势。 试题点评:本题考核的是风险评估中的审计程序的运用,风险评估的程序包括询问被审计单位管理层和内部其他相关人员、分析程序、观察和检查,所以答案就非常清楚了。

阅读理解

第三部分:阅读理解(共15小题,每小题2分;共30分)

阅读下面短文,掌握其大意,然后从各题的A、B、C、D四个选项中,选出最佳选项,并在答题卡上将该项涂黑。

A

A man walks into a doctor’s office. He has a cucumber (黄瓜) up his nose, a carrot in his left ear and a banana in his right ear. “What's the matter with me?” he asks the doctor. The doctor replies, “You’re not eating properly.”

This is a popular joke among British school children. It shows Britain's famous dry and satirical (讽刺的) way of seeing the funny side of life. People say this unique sense of humor is one of Britain's national characteristics.

The British sense of humor is different from other countries because it is often more negative. When it comes to making the British laugh, there is nothing that works better than a socially inappropriate (不恰当的) joke. It reflects the culture where mocking (嘲弄) is part of everyday life.

While most Britons don’t take these jokes too seriously, foreigners often don’t understand them. A recent survey found that most foreigners who visited Britain think the British are “unfriendly and have almost no sense of humor”.

Are the British just not as funny as they think they are? Leo McKinstry, a British journalist, thinks the British are funny. “Accusing the British of having no sense of humor is like telling Rolls-Royce (劳斯莱斯) that its cars are cheap and not good in quality,” he says.

56. What does the doctor actually mean by the remark “You’re not eating properly”?

A. What you have had is the cause of these problems.   B. You are not having the right food.

C. You don’t eat the way people usually do.           D. You eat with the wrong cutlery. ( 餐具 )

57. The word “dry” in Paragraph 2 means ________.

A. without water or liquid inside                 B. special and popular among school children

C. dull and meaningless                        D. funny and clever while seeming to be serious

58. Why do most visitors, who once visited Britain, think that the British are unfriendly?

A. Because the British always take things seriously.

B. Because the British have no sense of humor.

C. Because the British are cold and difficult to get along with.

D. Because the British have a different sense of humor.

59. Which of the following is NOT the characteristics of British humor?

A. dry and satirical                             B. negative and mocking

C. encouraging and gentle                        D. clever and witty

多项选择题