问题 多项选择题

在下列()情况下,注册会计师可能认为内部审计对其实施的审计程序没有作用,不会利用内部审计。

A.内部审计活动执行无效

B.注册会计师对内部审计人员的专业胜任能力、客观性和工作质量存有疑虑

C.内部审计活动与注册会计师审计无关

D.内部审计活动与注册会计师审计有关,但注册会计师认为进一步评估内部审计不符合成本效益原则

答案

参考答案:A, B, C, D

解析:【该题针对“利用内部审计工作”知识点进行考核】

阅读理解

阅读理解。

     On Nov.18th, 1908, three men went up in a balloon (气球). They started early in London. The headman

was Augusta Gaudron, and the other two men were Tannar and Maitland. They had a big balloon and they

were ready for a long way.

     Soon they heard the sea. They were carrying the usual rope (绳子), and it was hanging down from the

basket of the balloon. At the end of the rope they had tied a metal box. This could hold water, or it could be

empty. So they were able to change its weight (重量). It was for use over the sea. They were also carrying

some bags of sand. After the sun rose, the balloon went higher. It went up to 3,000 metres, and the air was

very cold. The water in the balloon became ice. Snow fell past the men's basket, and they could see more

snow on the ground. The men tried to throw out some more sand; but it was hard. They tried to break the

icy sand with their knives, but it was not easy. The work was slow and they were still falling, so they had to

drop some whole bags of sand. One of them fell on an icy lake and made a black hole in the ice.

     At last they pulled the box into the basket. It was still snowing; so they climbed to get away from the

snow. They rose to 5,100 metres! Everything became icy. They were so cold that they decided to land.

They came down in Poland heavily but safely. They had travelled 1,797 kilometers from London!

1. Three men flew in balloon ______. [ ]

A. for nearly 1,800 kilometers

B. to another city

C. to visit Poland

D. more than a century ago

2. The metal box was used for ______. [ ]

A. carrying the bags of sand

B. keeping drinking-water

C. carrying ropes of the basket

D. changing weight

3. When the balloon went up higher, ______. [ ]

A. the temperature of the balloon began to fall

B. They saw the sun go down

C. They made a hole in the basket with their knives

D. They could see a black hole on the ground

4. The balloon landed ______. [ ]

A. in London  

B. on the sea   

C. on a lake   

D. in a foreign country

5. Which of the following is NOT true?[ ]

A. The three men started their journey before the sun rose.

B. The balloon began to go up when they threw bags of sand out of the basket.

C. When they pulled the box into the basket, the balloon began to climb up.

D. The three men had to land because they felt cold.

单项选择题