试题与答案

如果审计师怀疑某位身份不明的员工在提交发票的同时又批准对发票的付款,那么,以下哪项程

题型:单项选择题

题目:

如果审计师怀疑某位身份不明的员工在提交发票的同时又批准对发票的付款,那么,以下哪项程序最有助于提供进一步的证据()?

A.应用通用审计软件确认来自供应商的、带有邮局信箱号码或其他不寻常特点的发票,从这些发票中选取样本,并追踪至收货报告等辅助文件。

B.选取当年的付款样本,并调查每一样本的审批情况。

C.选取被调查阶段的代表性收货报告样本,并追踪至已批准的付款情况。注意所有未得到恰当处理的栏目。

D.选取上个月付款的发票样本,并追踪至恰当的供应商账目。

答案:

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题型:阅读理解

阅读理解

       Have you ever suddenly felt that someone you knew was in trouble-and was he? Have you ever

dreamed something that came true later? Maybe you have ESP(超感觉的知觉).

       ESP stands for Extrasensory Perception. It may be called a sixth sense. It seems to let people know

about events before they happen, or events that are happening some distance away.

        Here's an example. A woman was ironing clothes. Suddenly she screamed, "My father is dead! I

saw him sitting in the chair!" Just then, a telegram came.

        The woman's father died of a heart attack. He died sitting in a chair.

        There are thousands of stories like this one on record. Scientists are studying them to find out

what's behind these strange mental messages. Here's another

          example-one of hundreds of dreams that have come true.

        A man dreamed he was walking along a road when a horse and a carriage came by. The driver

said, "There's room for one more." The man felt the driver seemed dead, so he ran away. The next day,

when the man was getting on a crowded bus, the bus driver said, "There's room for one more."

        Then the man saw that the driver's face was the same face he had seen in the dream. He wouldn't

get on the bus. As the bus drove off, it crashed and burst into flames. Everyone was killed!

        Some people say stories like this are coincidences. Others, including some scientists, say that ESP

is real. From studies of ESP, we may someday learn more about the human mind.

1. According to the passage, the author believes that the sixth sense is ______.

A. in existence  

B. imaginative  

C. not real  

D. impossible

2. What does ESP let people know?

A. About events before they happen.  

B. About events after they happen.

C. About events that are happening some distance away.  

D. Both A and C.

3. By studying ESP, scientists may get to ______.

A. learn how people tell lies  

B. know more about human dreams

C. know more about human mind  

D. learn how strange things happen

4. In the last paragraph, the underlined word "coincidences" probably means ______.

A. things that may not happen  

B. things that happen in a dream

C. things that must happen  

D. things that happen by accident

5. This passage is mainly about ______.

A. the human dream  

B. the sixth sense  

C. the human mind  

D. a crowded bus

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