题目内容

测试内部控制的审计方案应该（）。

A. 被调整以适用于每种经营活动审计。
B. 通用于各种情况而不必考虑部门具体情况。
C. 通用以便对于某一特定部门的所有场合都适用。
D. 通过确保一项经营活动的每个方面都经过审查来减少昂贵的重复工作。

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当前的《国际内部审计专业实务框架》的一个目标是（）。

A. 鼓励内部审计的专业化。
B. 建立内部审计活动的独立性，强调内部审计的客观性。
C. 鼓励外部审计师更多地采用内部审计师的工作。
D. 为评估内部审计活动确立基础。

对外部审计独立性的评估（）。Ⅰ．应该在任命外部审计师时开展；Ⅱ．应该在任命外部审计师时开展并在此后定期开展；Ⅲ．不应该包括内部审计部门的任何参与；Ⅳ．应该包括内部审计部门的参与。

A. 只有Ⅰ和Ⅲ是对的。
B. 只有Ⅰ和Ⅳ是对的。
C. 只有Ⅱ和Ⅲ是对的。
D. 只有Ⅱ和Ⅳ是对的。

某大型制造业公司有一个运输分部为公司的汽车提供汽油。汽油由一个管理员负责分配，该管理员在一系列预先编号的汽油领用表中记录分配的数量，并将该表送给会计部门以便正确记账。当汽油数量降到某一水平时，服务站管理员就编制请购单并交给采购部门，采购部门编制采购订单并在汽油采购日记账中登记。下列哪项审计程序能最有效地确认完整、充分的汽油领用记录（）。

A. 将汽油请购单与领用记录核对。
B. 采购日记账中抽取几笔采购业务，与相应的采购订单核对，确定采购订单预先编号并已经与请购单核对过，而且由独立于服务站职员的其他人员批准。
C. 实施分析性程序，比较当期与上一期的汽油消耗量。
D. 比较汽油领用表上领用汽油的总量和汽油泵上独立显示的用量。

Cost as a Factor in SupplyIn a purely competitive market, the supplier of goods and services has no control over the market price, because he produces too little to influence market conditions. With no difference between his product and the products (19) his competitors, he will sell nothing if he charges above the market price and he will sell all if he charges at or below the market price. However, in considering the price, be must take cost of production (20) . There are times when he may be willing to sell below his cost. This might happen when prices tumble for (21) a short time. However, no business person can (22) lose money for a prolonged (延长的) period. He must (23) of his costs in relation to the market price if he is to compete successfully and earn a profit.Many people have the impression that (24) production increases, costs per unit decrease. (25) mass production has made this true in certain industries and at certain levels of production, (26) logic and practical experience have shown that costs per unit begin to rise beyond a certain level of production. Some economists (27) this principle as the law of increasing costs.The reason why (28) rise as production goes up is complex. However, it is easy to recognize that as production goes up, the need for additional factors of production will also grow, resulting (29) competitive bidding (出价) in the marketplace for the factors of production. If a producer needs (30) skilled labour to produce more, and none of this labour is unemployed, the producer will have to get (31) from other sources. This can be done by (32) higher wages. Higher bidding would also apply to the other factors of production. We must also recognize that not all labour is equally productive, (33) not all land is equally fertile (肥沃的) and not all ore is equally rich in the mineral wanted. 32（）

A. offering
B. cutting
C. reducing
D. having