题目内容

下列关于质量控制制度的目的和要素的说法中,正确的是( )。

A. 质量控制准则适用于会计师事务所执行的审阅业务、鉴证业务、非鉴证业务,但不适用于审计业务
B. 会计师事务所应当将质量控制政策和程序形成书面文件,并传达到全体人员。在记录和传达时,应清楚地描述质量控制政策和程序及其拟实现的目标,但不必指明每个人负有的质量责任
C. 会计师事务所应当将质量控制政策和程序形成书面文件,并传达到全体项目负责人
D. 会计师事务所的质量控制制度包括7要素,分别为对业务质量承担领导责任、职业道德规范、客户关系和具体业务的接受与保持、人力资源、业务执行、业务工作底稿、监控

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用户可以用 【6】 语句定义自己的数据类型。

注册会计师在了解内部控制时,应当评价控制的设计,并确定其是否得到执行。评价控制的设计的下列说明不正确的是( )。

A. 如果控制设计不当,应当继续考虑控制是否得到执行
B. 控制得到执行是指某项控制存在且被审计单位正在使用,也不一定有效
C. 注册会计师在了解内部控制时,应当评价控制的设计,并确定其是否得到执行
D. 设计不当的控制可能表明内部控制存在重大缺陷,注册会计师在确定是否考虑控制得到执行时,应当首先考虑控制的设计

注册会计师在了解被审计单位关于货币资金的内部控制后发现以下情况,其中不符合货币资金内部控制要求的是( )。

A. 被审计单位加强现金库存的管理,超过库存限额的现金及时存入银行
B. 被审计单位现金收入及时存入银行,如果存在紧急使用资金的情况应报经开户银行审查批准
C. 被审计单位由财务主管在每季度末编制银行存款余额调节表
D. 被审计单位定期检查、清理银行存款账户的开立及使用情况,发现问题及时处理

Computer people talk a lot about the need for other people to become "computer-literate", in other words, to learn to understand computers and what makes them tick. Not all experts agree, however, that this is a good idea. One pioneer, in particular, who disagrees is David Tebbutt, the founder of Computertown UK. Although many people see this as a successful attempt to bring people closer to the computer, David does not see it that way. He says that Computertown UK was formed for just the opposite reason, to bring computers to the people and make them "people-literate". David first got the idea when he visited one of America’’s best-known computer "guru" figure, Bob Albrecht, in the small university town of Palo Alto in Northern California. Albrecht had started a project called Computertown USA in the local library, and the local children used to call round every Wednesday to borrow some time on the computers there, instead of borrowing library books, Albrecht was always on hand to answer any questions and to help the children discover about computers in their own way. Over here, in Britain, Computertowns have taken off in a big way, and there are now about 40 scattered over the country. David Tebbutt thinks they are most successful when tied to a computer club. He insists there is a vast and important difference between the two, although they complement each other. The clubs cater for the enthusiasts, with some computer knowledge already, who get together and eventually form an expert computer group. This frightens away non-experts, who are happier going to Computertowns where there are computers available for them to experiment on, with experts available to encourage them and answer any questions; they are not told what to do, they find out. David Tebbutt finds it interesting to see the two different approaches working side by side. The computer experts have to learn not to tell people about computers, but have to be able to explain the answers to the questions that people really want to know. In some Computertowns there are question sessions, rather like radio phone-ins, where the experts listen to a lot of questions and then try to work out some structure to answer them. People are not having to learn computer jargons, but the experts are having to translate computer mysteries into easily understood terms; the computers are becoming "people-literate". Which of the following statements is INCORRECT

A. Computertowns in the UK have become popular.
B. Computertowns and clubs cater for different people.
Computertowns are more successful than clubs.
D. It’’s better that computertowns and clubs work together.

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