题目内容

What is NOT missing in Mary’s briefcase

A. Her cheque book.
B. Her papers for work.
C. Her laptop.
D. Her appointment book.

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案例分析题20×7年4月,某审计机关派出审计组,对某企业20×6年度财务收支情况进行审计。根据工作安排,由处长李某和副处长张某分别担任该项目的审计组组长和主审。审计机关要求审计组在5月1日之前向审计机关提交审计组的审计报告。在审计准备阶段,审计组进行了以下工作:1.在确定审计组其他成员时,李某挑选了以下几名审计人员,并说明了理南。(1)王某是具有多年审计经验的老同志,而且参加过上一次对该企业的审计,熟悉情况。(2)钱某去年刚刚从该企业的财务处调入审计机关,对该企业的情况和人员都很熟悉,便于开展工作。(3)孙某是前年计算机专业毕业的大学生,参加过几个审计项目,考虑由他负责转换和分析该企业的电子数据。(4)周某是去年录用的审计专业大学毕业生,工作热情很高,而且他的父亲是该企业的财务总监,他在审计组,有利于获得该企业对审计工作的支持。2.考虑到20×6年审计机关曾经对该企业进行过审计,而且审计时间很紧,因此决定不再进行内部控制调查和测试,并且将上一次未审计的长期借款、固定资产等几个项目确定为本次审计重点。3.审计组为了控制审计质量,决定将可接受的审计风险确定为0。4.该企业在20×6年已经全面使用管理信息系统进行财务核算和业务管理,因此审计组决定将信息系统也作为本次审计的一项重要内容。要求:根据上述资料,从下列问题的备选答案中选出正确答案。 针对“资料3”中的情况,下列说法中正确的是()。

A. 可接受的审计风险应确定为0,有利于审计机关防范审计风险
B. 可接受的审计风险不应确定为0
C. 南于该项目属于再次审计,审计人员对被审计单位情况非常熟悉,因此可接受的审计风险可以确定为0
D. 是否将可接受的审计风险确定为0,取决于审计人员对被审计单位重大错报风险水平的评估

以下程序的输出的结果是______。 int x=3; main() { int i; for (i=1;i<x;i++) incre(); } incre() { staic int x=1; x*=x+1; printf("%d",x); }

Some people believe that international sport creates goodwill between the nations and that if countries play games together they will learn to live together. Others say that the opposite is true: that international contests encourage false national pride and lead to misunderstanding and hatred. There is probably some truth in both arguments, but in recent years the Olympic Games have done little to support the view that sports encourage international brotherhood. Not only was there the tragic incident involving the murder of athletes, but the Games were also ruined by lesser incidents caused principally by minor national contests. One country received its second place medals with visible indignation after the hockey final, There had been noisy scenes at the end of the hockey match, the losers objecting to the final decisions. They were convinced that one of their goals should not have been disallowed and that their opponents’ victory was unfair. Their manager was in a rage when he said: "This wasn’t hockey. Hockey and the International Hockey Federation are finished." The president of the Federation said later that such behavior could result in the suspension of the team for at least three years. The American basketball team announced that they would not yield first place to Russia, after a disputable end to their contest. The game had ended in disturbance. It was thought at first that the United States had won, by a single point, but it was announced that there were three seconds still to play. A Russian player then threw the ball from one end of the court to the other, and another player popped it into the basket. It was the first time the USA had ever lost an Olympic basketball match. An appeal jury debated the matter for four and a half hours before announcing that the result would stand. The American players then voted not to receive the silver medals. Incidents of this kind will continue as long as sport is played competitively rather than for the love of the game. The suggestion that athletes should compete as individuals, or in nonnational teams, might be too much to hope for. But in the present organization of the Olympics there is far too much that encourages aggressive patriotism. According to the author, recent Olympic Games have______.

A. created goodwill between the nations
B. bred only false national pride
C. barely showed any international friendship
D. led to more and more misunderstanding and hatred

以下程序的输出结果是______。 int a,b; void fun() { a=100;b=200; } main() { int a=5,b=7; fun(); printf("%d% d\n",a,b); }

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