1、 真实性 B. 合法性 C. 公允性 D. 一致性 E. 完整性S 58. 审计人员应汇总的错报包括（ ACD ）。 A. 涉及主观决策的错报 B. 已调整错报 C. 对事实的错报 D. 推断误差S 63. 审计报告的意见类型包括（ ABCD ） A. 无保留意见 B. 保留意见 C. 否定意见 D. 无法表示意见 E. 拒绝表示意见S 64. 审计人员需要获取的审计证据的数量受错报风险的影响，下列表述中错误的是（ BCD ）。 A. 评估的错报风险越高，则可接受的检查风险越低，需要的审计证据可能越多 B. 评估的错报风险越高，则可接受的检查风险越高，需要的审计证据可能越少 C. 评估的错报风
2、险越低，则可接受的检查风险越低，需要的审计证据可能越少 D. 评估的错报风险越低，则可接受的检查风险越高，需要的审计证据可能越多S 70. 涉及国家审计机关的有相关内容的法律包括（ AB ）。A. 宪法 B. 审计法 C. 合同法 D. 公司法 E. 经济法T 1. 特殊目的审计业务包括( ABCD )A. 对按照特殊编制基础编制的财务报表进行审计 B. 对财务报表的组成部分进行审计C. 对合同遵循情况进行审计 D. 对简要财务报表进行审计 E. 对合并报表进行审计W 67. 我国国家审计的总目标可以概括为：ABE A. 真实性 B. 合法性 C. 公平性 D. 客观性 E. 效益性W 17.
3、 为了避免法律诉讼，在执业过程中应（ ABCDE ） A. 审慎选择客户 B. 签定合理有效的审计约定书 C. 强化审计质量控制 D. 遵循审计准则 E. 保持应有的职业谨慎W 19. 为规避法律责任诉讼，审计人员应采取以下措施（ ABDE） A. 投保职业责任险 B. 保持职业怀疑态度 C. 对财务报表进行详细审计 D. 遵守职业准则 E. 审慎选择审计客户X 3. 下列（ ABCD ）事项表明被审计单位可能存在重大错报风险。A. 复杂的联营或合资 B. 在高度波动的市场开展业务C. 存在未决诉讼 D. 重大的关联方交易X 4. 下列关于符合性测试的说法中，正确的有：BCA. 监盘是符合性测
4、试的常用方法之一 B. 通过符合性测试以评价内部控制的可信赖程度C. 符合性测试在审计实施阶段进行 D. 符合性测试在实质性测试之后进行E. 任何审计项目都要进行符合性测试X 9. 下列有关审计准则的表述中，正确的有：BDEA. 审计准则是审计人员判断审计事项是非、优劣的准绳B. 审计准则是审计人员在实施审计过程中必须遵守的行为规范C. 审计准则是作出审计决定的依据D. 审计准则是评价审计质量的依据E. 审计准则是确定和解脱审计责任的依据X 13. 下列哪些是审计依据的特征（ BCD ） A. 独立性 B. 中立性 C. 时效性 D. 相关性 E. 权威性X 15. 下列各项中，属于控制环境要
5、素的有：ABE A. 管理当局的观念和经营风格 B. 人事政策和员工素质 C. 不相容职责的分离 D. 对财产实物的防护措施 E. 组织结构的设置X 21. 下列审计质量控制措施中，属于对审计人员素质控制的有：BC A. 助理审计人员编制的工作底稿应当由主审人员复核 B. 建立严格的晋升制度，以保证被提升的审计人员都能胜任其新职务 C. 建立严格的聘用制度，保证聘用的审计人员都能胜任自己的工作 D. 审计人员实施审计之前进行充分的计划 E. 专职复核人员在审计报告审定前，应对审计报告进行复核，并提出复核意见X 22. 下列有关审计独立性的说法中，体现审计工作上的独立性的有：CD A. 审计机关
6、必须是独立的专职机构 B. 审计人员不参与被审计单位的经营管理活动 C. 审计人员在审计工作的全过程中依法独立行使审计监督权 D. 审计人员依法办理审计事项时，其他行政机关、社会团体或个人不得干涉 E. 审计人员如与被审计单位有利害关系，应当回避X 25. 下列各项中，属于内部控制五要素中控制活动要素的内容有：BCDE A. 员工素质控制 B. 业务授权控制 C. 职责分工控制 D. 凭证与记录控制 E. 独立稽核X 29. 下列各项中与取证数量成反向关系的有：ADE A. 可接受的审计风险水平 B. 固有风险水平 C. 控制风险水平 D. 所确定的检查风险水平 E. 重要性水平X 32. 下
7、列属于针对财务报表层次重大错报风险的总体应对措施的是（ AB ）。 A. 提供更多的督导 B. 向项目组强调在收集和评价审计过程中保持职业怀疑态度 C. 选择实质性方案实施进一步审计程序 D. 只在期末实施实质性程序X 33. 下列事项属于直接或有事项（ ABCD ） A. 未决诉讼 B. 未决索赔 C. 税务纠纷 D. 产品质量保证 E. 应收账款X 39. 下列属于审计实施阶段的工作有：DE A. 编制审计项目计划 B. 编写审计报告 C. 审前培训 D. 对内部控制进行符合性测试 E. 对审计事项进行实质性测试X 48. 下列关于合理保证鉴证业务和有限保证鉴证业务的区别正确的表述是（ B
8、E） A. 合理保证鉴证业务是指财务报表审阅 B. 有限保证鉴证业务的鉴证业务风险较高 C. 合理保证鉴证业务所需的证据数量较少 D. 合理保证鉴证业务主要采用询问和分析程序获取证据 E. 有限保证鉴证业务以消极方式提出结论X 50. 下列属于国家审计终结阶段应做的工作有：CDE A. 编制审计工作底稿 B. 对会计报表各项目实施实质性侧试 C. 撰写审计报告 D. 对审计报告进行复核与审定 E. 做出审计决定X 55. 下列审计证据类型中，属于按来源分类的有：ADE A. 外部证据 B. 环境证据 C. 实物证据 D. 内部证据 E. 亲历证据X 59. 下列有关顺查法的提法中，正确的有：A
9、BCD A. 审计取证的顺序与反映经济业务的会计资料形成过程相一致 B. 审计人员沿着原始凭证一记账凭证一会计账簿一财务报表的顺序进行审查 C. 方法简单、易于掌握 D. 审计过程全面细致，不容易遗漏错弊事项 E. 适用于业务规模较大、内部控制较为健全的被审计单位X 62. 下列各项中属于业务类审计工作底稿的有：ACD A. 应收账款账龄分析表 B. 审计通知书 C. 内部控制调查表 D. 银行存款函证回函 E. 审计工作方案Y 12. （AC）一般采用突击性盘点。 A. 现金 B. 固定资产 C. 黄金 D. 产成品 E. 在产品爀浩耀祲0猀芯耀0甀偛0甀褵耀?耀0砀塕耀貌0礀伾耀捛0礀寑0
10、笀桔耀0縀耀膉0縀勆耀乭0縀胟耀0缀繑耀?耀0耀謃耀题0耀祌耀?耀魒0舀耀0蠀聥耀膉0謀耀?耀0謀烕耀题0謀旭0贀刢遮0輀宅耀?耀0鄀烍题0阀仆劗瑞0需孙厉榖0騀付耀0騀胘耀缀开成后，各方都想给对方制造障碍，进而造成领导者之间冲突的升级D. 冲突会给心存不良者以可乘之机，同时也会影响领导者的工作积极性4).上述材料中，正职领导者错误的做法有（ ）。A. 对副职领导充分信任， 大胆授权 B. 主观专断C. 没有与副职商量D. 正确对待副职的意见5).副职领导者要正确定位和扮演好自己的角色，正确的做法是（ ）。A. “配合”正职领导开展工作 B. 可以在公众场合与正职发生争执C. 大事、小事都请示
11、 D. 要有“主动”精神开放本科英语II（1）第6单元参考答案1、2、3、4分别对应A、B、C、D第一部分：阅读下面的小对话，从四个选项中选出一个最人佳答案（共10小题，每题2分，共计20分） Nice weather, isnt it? C I think the Internet is very helpful. A What subjects are you studying? C Which language do you speak at home? D Must we hand in our homework now? C Help yourself to the steak, M
12、aggie. B Go that way and take a seat. B Are you sure about that? D When does the next bus leave for Glasgow? C Theres a new cafeteria at the corner. How about going there for supper? A Is the toilet on the ground floor or 2nd floor? C Id like to know something about your life in Paris. C What do you
13、 find difficult in learning English? A Hurry up. The lecture begins at 2:00. A Could you tell me where Mr. Lake is? B Look at the rainbow! What a view! B Would you like to see the menu? A Linda, can you give me a lift after work? D I wonder if Tim could control the situation. D Will you go on a picn
14、ic with us tomorrow? B Where are you from? B Why are you so late? B Whats the weather like in your hometown? D Can you tell me how much a radio like this costs? C What a beautiful dress in the window! B Do you know who telephoned me? A Excuse me, which is the express train to Tokyo? D Oh, youre back
15、 at work? How was your holiday? A I have an appointment with Dr. Johnson. C Do you know where I can repair my motorcar? C Lets take a walk. A Hello, could I speak to Don please? D Do you think the exam will be put off? C In my opinion, youd better take a couple of days off.A Would you mind if I open
16、 the window for a better view? D Do you know if the Andersons are still living there? B Would you like to order now? B Is there anything serious, doctor? C Do you like watching football matches? D Excuse me, I didnt mean to bother you. C Hello, Sally. Hows everything? D Excuse me, would you lend me
17、your calculator? A I dont like the sports programs on Sundays. B Whats the problem, Harry? D What kind of TV program do you like best? C What if my computer doesnt work? B Can I take your order now? D Have you got a table for four, Waiter? B Hey, Barbara. You look so pale. A Ive got two tickets for
18、the match. Shall we go and watch it together? C May I give you a hand? B Well, Mary, how are you? C There is an hour to go. Could we sit somewhere to have a drink? B I dont think Im late. Excuse me, whats the time? A Excuse me, how far is the airport from here? B Excuse me, how can I get to the near
19、est supermarket? D Look, 25% off. The $2,500 camera is on sale today. D Wait here and Ill get my car and go there together. D Hello! Can I get a seat on the 8 pm flight to Detroit? C Im trying to call Marie, but theres no answer. A I wonder if you could help me. D May I help you, madam? D Ed said th
20、at his boy fell off a tree. A Excuse me, does this bus go to the bookstore? C Who has done your hair, Susan? B Excuse me, when is the next flight from London due to arrive? A Hows the movie? Interesting? C Must I do the washing-up tonight? B How do I get to Cairo? B Will you please turn down the TV?
21、 D What about going for a walk? D What do you think about this story? C Joe will come to the party at Jane and Ians, wont he? C I havent seen Belly for 10 years. B Everyone knows where the shop is, but whos the owner? A Oh, the box is too heavy. B Dont take too long at the coffee shop. Its 14:15. B
22、Ami, I want this report typed today. A Excuse me. Is this table taken? C Is this the motel you mentioned? B May I have a look at your photo album? D Is there a drugstore near here? D How long have you lived in London? B I heard your motorcar was stolen. D Im sorry. Bobs not in his office. A Afternoo
23、n, sir. Where to? A Ive ordered pizza and salad. What else do you want? C Im sorry to be late. Thank you for waiting. B The lecture given by professor Smith was really interesting. A I wonder if Henry will come to the party at 8:00 sharp as hes promised. C What would you like, tea or coffee? B Could
24、 I borrow your CD of English songs? B Can I help you to get it down? C May I know your address? A Thanks a lot. Youve gone to so much trouble. A Jack, are you leaving now? Its 7:20. D Where to? Im so thirsty. B Are you feeling better today, Mrs. Silver? D Will you have some dessert, Judy? A David, y
25、ouve been losing your temper over nothing lately. C第二部分：阅读下面的句子，从四个选项中选出一个能填入空白处的最佳选项（共15小题，每小题1分，共计15分）We failed in our _ to climb the mountain. DI am pleased to take _ to exchange views with you. AShe has always _ to her father, although he did not graduate from a famous university. DI dont want y
26、ou to make any trouble, _, I urge you to solve the problem. CHe was _ about his new job. AThe president claimed the terrorists should be held responsible _ the explosions that happened last month in London. AJohn Preston was tired _ living in east London, in which he had moved after his wifes death.
27、 BSome of the citizens have been _ medals for bravery. CThe public transport system in many cities in the world _ by the local authority. DSadam _ for 25 years. BAlthough I am a good swimmer, I dont like _ in the sea. B_ you told me, I had heard nothing of what happened. DThe _ is concerned with suc
28、cessful election, whereas the statesman is interested in the future of his people. BThe big man has always been eating on the go, _ he has got stomachache. AIn China, children _ school at seven. CMother was busy. Although she was not watching the basketball on TV, she _ it on the radio. AMark is a clerk _ a job in a top bookstore. BIn the fifties last century many, new cities _ in the desert. CDid you have a neighbor who was always _ your business? DWe lived on a _ when my w
