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【简答题】
Following a competitive tender, your audit firm Cal & Co has just gained a new audit client Tirrol Co. You are the manager in charge of planning the audit work. Tirrol Co’s year end is 30 June 2009 with a scheduled date to complete the audit of 15 August 2009. The date now is 3 June 2009. Tirrol Co provides repair services to motor vehicles from 25 different locations. All inventory, sales and purchasing systems are computerised, with each location maintaining its own computer system. The software in each location is the same because the programs were written specifically for Tirrol Co by a reputable software house. Data from each location is amalgamated on a monthly basis at Tirrol Co’s head office to produce management and financial accounts. You are currently planning your audit approach for Tirrol Co. One option being considered is to re-write Cal & Co’s audit software to interrogate the computerised inventory systems in each location of Tirrol Co (except for head office) as part of inventory valuation testing. However, you have also been informed that any computer testing will have to be on a live basis and you are aware that July is a major holiday period for your audit firm. Required: (a) (i) Explain the benefits of using audit software in the audit of Tirrol Co; (4 marks) (ii) Explain the problems that may be encountered in the audit of Tirrol Co and for each problem, explain how that problem could be overcome. (10 marks) (b) Following a discussion with the management at Tirrol Co you now understand that the internal audit department are prepared to assist with the statutory audit. Specifically, the chief internal auditor is prepared to provide you with documentation on the computerised inventory systems at Tirrol Co. The documentation provides details of the software and shows diagrammatically how transactions are processed through the inventory system. This documentation can be used to significantly decrease the time needed to understand the computer systems and enable audit software to be written for this year’s audit. Required: Explain how you will evaluate the computer systems documentation produced by the internal audit department in order to place reliance on it during your audit. (6 marks)
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【单选题】为成绩表增加一个“等级”字段,其类型为C,宽度为6,正确的SQL语句是__________。
A.
ALTER TABLE 成绩 ADD FIELD等级C(6)
B.
ALTER TABLE 成绩 ALTER FIELD等级C(6)
C.
ALTER TABLE 成绩 ADD 等级 C(6)
D.
ALTER TABLE 成绩 ALTER 等级 C(6)
【单选题】对额定电压为 380 伏,功率 3 千瓦及 3 千瓦以上电动机作耐压试验时,试验电压应取( )。
A.
500
B.
1000
C.
1500
D.
1760
【判断题】使用触摸屏时,不要把电源线和输出电缆靠近或绞在一起。
A.
正确
B.
错误
【单选题】对额定电压为 380 伏,功率 3 千瓦及以上的电动机作耐压试验时,试验电压应取 ( ) 伏。
A.
500
B.
1000
C.
1500
D.
1760
【简答题】根据联轴器对各种相对位移有无补偿能力,联轴器可分为__________和__________。
【简答题】根据对各种相对位移有无补偿能力,联轴器可分为_________联轴器和挠性联轴器两大类。
【单选题】脊柱由( )节椎骨结合而成。
A.
23
B.
24
C.
25
D.
26
【单选题】学生.DBF:学号(C,8),姓名(C,6),性别(C,2) 选课.DBF:学号(C,8),课程号(C,3),成绩(N,3) 为“选课”表增加一个“等级”字段,其类型为C、宽度为2,正确的SQL命令是( )。
A.
ALTER TABLE 选课 ADD FIELD 等级 C(2)
B.
ALTER TABLE 选课 ALTER FIELD 等级 C(2)
C.
ALTER TABLE 选课 ADD 等级 C(2)
D.
ALTER TABLE 选课 ALTER 等级 C(2)
【简答题】根据对各种相对位移有无补偿能力,联轴器可分为_________和_________两大类。
【判断题】( )使用触摸屏时,不要把电源线和输出电缆靠近或绞在起
A.
正确
B.
错误
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