【填空题】
104 审计项目质量责任及过错追究,应当坚持___的原则。
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答案
凡责必尽、失责必究、问责必严
解析
暂无解析
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105 行业审计部门应当针对___建立审计质量控制制度。
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106 行业审计部门建立的审计质量控制制度,要保证实现___目标。
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107 整改完成的标准是___。
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108 证据提供单位意见栏只能签___或___,不得出现其他任何文字。
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109 审计但是档案必须将具有___和___,纸质档案与电子档案一同由审计部管理。
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110 审计管理信息系统正式上线推广后,审计档案管理将暂时以审计管理信息系统___为主、___为辅,逐步实现审计档案完全电子化。
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111 对发现重大风险问题和案件线索,并及时采取措施防止风险蔓延或减少损失的审计室___区域审计中心)和审计人员,应以适当形式给予___。
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112 本规程关于审计档案管理的未明确事项,按照___和___有关制度执行。
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113 现场审计组组长将其具体工作职责委托给副组长、主审或者现场审计组其他成员的,应当___。
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114 审前培训可采取___等形式。
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115 ___但风险控制到位、责任追究到位的,视同已整改。
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116 错误行为已纠正,且采取了有力的风险补救措施、责任追究到位的,___。
【填空题】
117 为了加强国家的审计监督,维护国家财政经济秩序,提高财政资金使用效率,促进___,保障国民经济和社会健康发展,根据宪法,制定《中华人民共和国审计法》
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118 国家实行___制度。国务院和县级以上地方人民政府设立审计机关。
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119 国务院各部门和地方各级人民政府及其他各部门的财政收支,国有的金融机构和企事业组织的财政收支,以及其他依照本法规定应当接受审计的财政收支、财务收支,依照本法规接受___。审计机关对前款所列财政收支或财务收支的___、___和___,依法进行审计监督。
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120 国务院和县级以上地方人民政府应当每年向本级人民代表大会常务委员会提出审计机关对预算执行和其他财政收支的审计工作报告。审计工作报告应当重点报告对预算执行的审计情况。必要时,___可以对审计工作报告作出决议。
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121 稽核检查组制定稽核检查方案按照___的要求制定稽核检查方案
【填空题】
组长和主稽人要及时了解现场工作进度,分析解决现场工作中遇到的问题,并根据稽核检查情况,对___作必要的调整。如现场稽核作业时间需调整,应提前告知被稽核单位。"
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123 稽核工作方式按照稽核人员是否进入被稽核单位工作场所可分为___
【填空题】
124 "审计计划是审计人员为了完成各项审计业务,达到预期的___,在具体执行___之前编制的工作计划。
【填空题】
125 审计计划通常可分为___和___.
【填空题】
126 在审计过程中运用重要性原则,一是为了___,二是为了___。
【填空题】
127 审计人员在运用重要性原则时,应当考虑错报或漏报的___和___。
【填空题】
128 在审计风险中,___和___与被审计单位内部控制是否存在,是否有效相关,审计人员对此无能为力。
【填空题】
129 当会计报表审计开始流行以后,审计工作主要是审查___。
【填空题】
130 审计产生的客观基础是___。
【填空题】
131 逆查法应先从___。
【填空题】
132 审计重要性与审计风险之间是___。
【填空题】
133 审计人员可以分为___、政府审计人员和内部审计人员。
【填空题】
134 ___是形成审计意见的基础。
【填空题】
135 现代审计是一种___ 的审计。
【填空题】
136 完整性目标的审计程序是从___追查至明细账。
【填空题】
137  按审计的目的、内容不同,可以分为___、合规审计和经营审计三类。 
【填空题】
138 审计目的体现了审计的___。
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139 重要性水平与审计证据的数量之间存在___。
【填空题】
140 将审计划分为国家审计、社会审计和内部审计的分类标准是___
【填空题】
141 社会审计的形成与某种特定的企业组织形式相联系,这种企业组织形式是___
【填空题】
142 按照内部控制的要求,审计人员对有关业务重做一遍,以判断有关人员是否遵循了内部控制制度,这种方法称为___
【填空题】
143 根据我国《国家审计基本准则》的规定,审计报告一般应在实施审计终了后的几日内由审计小组向审计机关提出?___
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144 我国是世界上最早产生审计的国家之一,早在三千多年前的西周就已经设立负责审计的官员,称为___
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The word "wag" (Line 1, Para.1) most probably means _________.
A. move         
B. shake 
C. bite           
D. play
【单选题】
The video cameras were used to catch the dogs' responses because ___________.
A. the dogs were put in the wooden boxes  and tested one at a time
B. it was easier to catch the dogs’s response changes in the tail wagging
C. they enabled the dogs’owners to know  about their dogs’; habit
D. the dogs wagged their tails in different  directions when they were in different  moods
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When there are no stimuli, a dog will ___________.___
A. wag to the right
B. no wag at all
C. wag to the left
D. wag to the left and then wag to the right
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The purpose of doing the experiment is _________.___
A. to train dogs for their owners         
B. to help dogs find companion
C. to help people choose their pet dogs
D.  to help people judge the mood of dogs
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The underlined word "they" in the last sentence refers to __________.___
A. the trainers             
B.  the systems
C. the researchers       
D. the dogs
【单选题】
 The new law passed in Rome will ________.___
A. help improve fishing environment
B. stop people from catching goldfish
C.  guarantee better conditions for goldfish
D.  discourage keeping goldfish at home
【单选题】
 People in Rome believe that the civilization of a city can be judged by _________.___
A. awareness of animal protection
B. exchanges with other cities
C. protection of ancient ruins
D. recognition of animal lovers
【单选题】
 The underlined word "compassion" in Para 2 is the closest in meaning to __________.___
A. support         
B. pity   
C. help               
D.  love
【单选题】
 People may break the law in Turin if they ________.___
A. keep their dogs or cats in cars
B. shut their dogs home all day long
C. raise their cats near ancient ruins
D. feed homeless animals in car parks
【单选题】
 We can infer from the passage that _________.___
A. the owners can leave their dogs in hot cars
B. the cat only lives in modern life
C. the new law can prevent cruelty to animals
D. the new law gives recognition to the  people who feed homeless cat
【单选题】
If a person finds getting up early a problem, most probably ________.___
A. he is a lazy person
B. he refuses to follow his own energy cycle
C. he is not sure when his energy is low
D. he is at his peak in the afternoon or evening
【单选题】
Which of the following may lead to family quarrels according to the passage?___
A. Unawareness of energy cycles.
B. Familiar monologues.
C. A change in a family member's energy cycle.
D. Attempts to control the energy cycle of other family members.
【单选题】
If one wants to work efficiently at his low point in the morning, he should __________.___
A. change his energy cycle
B. overcome his laziness
C. get up earlier than usual
D. go to bed earlier
【单选题】
You are advised to rise with a yawn and stretch because it will __________.___
A. help to keep your energy for the day's work
B. help you to control your temper early in the day
C. enable you to concentrate on your routine work
D. keep your energy cycle under control all day
【单选题】
Which of the following statements is NOT true?___
A. Getting off to work with a minimum effort helps save one's energy.
B. Dr. Kletman explains why people reach their peaks at different hours of day.
C. Habit helps a person adapt to his own energy cycle.
D. Children have energy cycles, too.
【单选题】
An effective way to prevent the burnout of young athletes is __________.___
A. to increase their sense of success
B. to make sports less competitive
C. to reduce their mental stress    
D. to make sports more challenging
【单选题】
According to the passage sport is positive for young people in that __________.___
A. it can help them learn more about society
B. it enables them to find flaws in themselves
C. it teaches them how to set realistic goals for themselves
D. it can provide them with valuable experiences
【单选题】
Many coaches and parents are in the habit of criticizing young athletes __________.___
A. without realizing criticism may destroy their self-confidence
B. in order to make them remember life's lessons
C. believing that criticism is beneficial for their early development
D. so as to put more pressure on them
【单选题】
According to the passage parents and coaches should __________.___
A. help children to win every game
B. pay more attention to letting children enjoy sports
C. train children to cope with stress
D. enable children to understand the positive aspect of sports
【单选题】
The author's purpose in writing the passage is _________.___
A. to persuade young children not to worry about criticism
B. to stress the importance of positive reinforcement to children
C. to discuss the skill of combining criticism with encouragement
D. to teach young athletes how to avoid burnout
【单选题】
As pointed out at the beginning of the passage, people used to think that air pollution _______.___
A. cause widespread damage in the countryside
B. affected the entire eastern half of the United States
C. had damaged effect on health
D. existed merely in urban and industries areas
【单选题】
As to the greenhouse effect, the author ________.___
A.  share the same view with the scientist
B. is uncertain of its occurrence
C. rejects it as being ungrounded
D. thinks that it will destroy the world soon
【单选题】
The underlined word "offset" in the second paragraph could be replaced by _________.___
A. slip into                 
B. make up for
C. set up                   
D. catch up with
【单选题】
It can be concluded that ____________.___
A. raising the world's temperature only a few degrees would not do much harm to life on earth
B. lowering the world's temperature merely a few degrees would lead major farming areas to disaster
C. almost no temperature variations have occurred over the past decade
D. the world's temperature will remain constant in the years to come
【单选题】
This passage is primarily about __________.___
A. the greenhouse effect
B. the burning of fossil fuels
C. the potential effect of air pollution
D. the likelihood of a new ice age
【单选题】
What is the major function of paragraph 1?___
A. To arouse the reader's concern.
B. To introduce the theme of the whole passage.
C. To summarize the whole passage.
D. To state the primary uses of TV.
【单选题】
Television, as a source of entertainment, is ________.___
A. not very convenient        
B. very expensive
C. quite dangerous            
D. relatively cheap
【单选题】
Why are some people against TV?___
A. Because TV programs are not interesting.
B. Because TV viewers are totally passive.
C. Because TV prices are very high.
D. Because TV has both advantages and disadvantages.
【单选题】
One of the most obvious advantages of TV is that _________.___
A. it keeps us informed
B. it is very cheap
C. it enables us to have a rest
D. it controls our lives
【单选题】
According to the passage, whether TV is good or not depends on ___________.___
A. its quality        
B. people's attitude towards it
C. how we use it      
D. when we use it
【单选题】
What regulation was issued by New York State concerning beverage containers?___
A. A fee should be charged on used containers for recycling.
B. Throwaways should be collected by the state for recycling.
C. Consumers had to pay for beverage containers and could get their money back on returning them.
D. Beverage companies should be responsible for collecting and reusing discarded plastic soda bottles.
【单选题】
The returned plastic bottles in New York used to _____________.___
A. be turned into raw materials
B. be separated from other rubbish
C. have a second-life value   
D. end up somewhere underground
【单选题】
The key problem in dealing with returned plastic beverage containers is ______________.___
A. how to reduce their recycling costs
B. to sell them at a profitable price
C. how to turn them into useful things
D. to lower the prices for used materials
【单选题】
Recycling has become the first choice for the disposal of rubbish because ______________.___
A. recycling causes little pollution
B. other methods are more expensive
C. recycling has great appeal for the jobless
D. local governments find it easy to manage