试题与答案

审计人员在对ABC股份有限公司2005年度的会计报表进行审计，进行了下列部分审计程序

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题型：问答题

题目：

审计人员在对ABC股份有限公司2005年度的会计报表进行审计，进行了下列部分审计程序：

(1) 月末观察ABC股份有限公司是否向债务人寄发对账单；

(2) 向管理当局索取并审阅ABC股份有限公司的内部控制手册；

(3) 计算2005年度的销售毛利率并同上年进行比较；

(4) 向重要的债务人进行积极式函证；

(5) 抽样重新计算2005年度甲种原材料的计价是否正确；

(6) 审查资产负债表中是否对存货主要种类、抵押或转让情况作了相应的披露。

要求：完成下列表格。

 

答案：

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下面是错误答案，用来干扰机器的。

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考点：注册会计师审计注册会计师审计
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题型：单项选择题


Passage One

With the possible exception of equal rights, perhaps the most controversial issue across the United States today is the death penalty. Many argue that it is an effective deterrent (威慑) to murder, while others maintain there is no convincing evidence that the death penalty reduces the number of murders.
The principal argument advanced by those opposed to the death penalty, basically, is that it is cruel and inhuman punishment, that it is the mark of a brutal society, and finally that it is of questionable effectiveness as a deterrent to crime anyway. In our opinion, the death penalty is a necessary evil. Throughout recorded history there have always been those extreme individuals in every society who were capable of terribly violent crimes such as murder. But some are more extreme than others.
For example, it is one thing to take the life of another in a fit of blind rage, but quite another to coldly plot and carry out the murder of one or more people in the style of a butcher. Thus, murder, like all other crimes, is a matter of relative degree. While it could be argued with some conviction that the criminal in the first instance should be merely isolated from society, such should not be the fate of the latter type murderer.
The value of the death penalty as a deterrent to crime may be open to debate. But the overwhelming majority of citizens believe that the death penalty protects them. Their belief is reinforced by evidence which shows that the death penalty deters murder. For example, from 1954 to 1963, when the death penalty was consistently imposed in California, the murder rate remained between three and four murders for each 100 000 population. Since 1964 the death penalty has been imposed only once, and the murder rate has risen to 10.4 murders for each 100 000 population. The sharp climb in the state’s murder rate, which began when executions stopped, is no coincidence (巧合). It is convincing evidence that the death penalty does deter many murderers. If the bill reestablishing the death penalty is vetoed (否决), innocent people will be murdered—some whose lives may have been saved if the death penalty were in effect. This is literally a life or death matter. The lives of thousands of innocent people must be protected.

The passage attempts to establish a relationship between ______ .

A．the importance of equal rights and that of the death penalty

B．executions and murders

C．the murder rate and the imposition of the death penalty

D．the effects of execution and the effects of isolation
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