试题与答案

工作底稿显示了以下有关或有事项的特点分析和欲实施的若干审计程序。其中不正确的是()。

题型:单项选择题

题目:

工作底稿显示了以下有关或有事项的特点分析和欲实施的若干审计程序。其中不正确的是()。

A.基于或有事项具有较大的不确定性这一特点,如果被审计单位未在会计报表附注中予以适当披露,可考虑在审计报告中反映

B.作为其他事项的组成部分加以审计,无须在临近审计工作结束时作为一个单独的部分专门实施审计,且这种审计多数以复核为主

C.对于被审计单位所承诺的产品质量保证,应向被审计单位的客户发函,以适当估计可能未来发生的、有被审计单位承担的维修、调换甚至赔偿情况

D.获取银行询证回函,以检查有无商业票据的贴现、应收账款的抵借、融通票据背书和银行借款担保等间接或有事项

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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题型:单项选择题

Passage Three


Effective listening is more than simply avoiding the bad habit of interrupting others while they are speaking or finishing their sentences. It’s being content to listen to the entire, thought of someone rather than waiting impatiently for your chance to respond. We often treat communication as if it were a race. It’s almost like our goal to have no time gaps between the conclusion of the sentence of the person we are speaking with and the beginning of our own. My wife and I were recently at a cafe having lunch, eavesdropping(偷听) on the conversations around us. It seemed that no one was really listening to one another, instead they were taking turns not listening to one another.
Slowing down your responses and becoming a better listener aids you in becoming a more peaceful person, it takes stress from you. It is very stressful to be sitting at the edge of your seat trying to guess what the person in front of you (or on the telephone) is going to say so that you can fire back your response. But as you wait for the person you are communicating with to finish, as you simply listen more intently to what is being said, you’ll feel more relaxed, and so will the people you are talking to. Not only will becoming a better listener make you a more patient person, it will also enhance the quality of your relationships. Everyone loves to talk to someone who truly listens to what they are saying.

Which of the following should not be involved in effective listening

A.Not interrupting others.

B.Enjoy listening to the entire thought of someone.

C.Waiting impatiently for your chance to respond.

D.Slowing down your responses.

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