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【单选题】
听力原文: Our environment is being polluted faster than the nature and man's present efforts can prevent it. Time is bringing us more people, and more people will bring us more industry, more motor vehicles, larger cities, and the growing use of man-made materials. What can explain and solve this problem? The fact is that pollution is caused by man--by his desire for a modern way of life. We make 'increasing industrialization' our chief aim. For its sake, we are willing to sacrifice everything: clean air, pure water, good food, our health and the future of our children. There is a constant flow of people from the countryside into the cities, eager for the benefits of modern society. But as our technological achievements have grown in the last twenty years, So pollution has become a serious problem. Isn't it time we stopped to ask ourselves where we are going and why? It reminds one of the stories about the airline pilot who told his passengers over the loudspeaker: 'I've some good news and some bad news. The good news is that we're making rapid progress at 530 miles per hour. The bad news is that we are lost and don't know where we're going.' The sad fact is that this becomes a true story when applied to our modern society. (30)
A.
It's because there are many developing nations.
B.
It's because people use too many man-made materials.
C.
It's because we have more and more industry.
D.
It's because we are building more vehicles.
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【判断题】三个一位二进制数相加的规律是:当所有的输入为0时,其和数和进位都为0;当输入仅有一个为1或者三个全为1时,则和数为1;而当输入有两个或者三个为1时,则进位输出一定为1.对吗?
A.
正确
B.
错误
【单选题】单词fraud的正确读音是_______ 。
A.
| frɔːd |
B.
| fraud |
【简答题】当两个输入都为0或都为1时,输出是1,其他情况时输出都为0,则输入和输出的关系是 。
【单选题】当两个输入都为0或都为1时,输出是1,其他情况时输出都为0,则输入和输出的关系是 。
A.
同或
B.
与非
C.
或非
D.
异或
【单选题】Which of the following statements about fraud prevention is not true?
A.
Cash sales are an area of high risk of fraud.
B.
Performance-based rewards for managers reduce the risk of fraud.
C.
Emphasis on the autonomy of operational management may weaken controls.
D.
Fraud awareness and ethics education can reduce the risk of fraud
【单选题】Which of the following statements about fraud prevention is NOT true?
A.
Cash sales are an area of high  risk of fraud.
B.
Performance-based  rewards for managers reduce the risk of fraud.
C.
Emphasis on the autonomy of operational  management may weaken controls.
D.
Fraud  awareness and ethics education can  reduce the risk of fraud
【单选题】With respect to fraud and error which of these statements is NOT correct?
A.
As part of their audit procedures the engagement team should discuss the audit client's susceptibility to fraud
B.
Fraud is an intentional act and therefore generally easier to identify than error
C.
The auditor's role is to determine whether there is a material misstatement in the financial statements as a result of fraud or error
D.
Fraud can be split into two main types - fraudulent financial reporting and misappropriation of assets
【简答题】当两个输入都为0或都为1时,输出是1,其他情况时输出都为0,则输入和输出的关系是 。
【多选题】Which of the following statements about fraud prevention are true?
A.
Cash sales are an area of high risk of fraud.
B.
Performance-based rewards for managers reduce the risk of fraud.
C.
Emphasis on the autonomy of operational management may weaken controls.
D.
Fraud awareness and ethics education can reduce the risk of fraud
【单选题】Which of the following correctly describes the auditors' responsibilities in accordance with ISA 240 The auditor's responsibilities relating to fraud in an audit of financial statements?
A.
The auditor is responsible for the prevention and detection of fraud and error.
B.
The auditor is not responsible for the prevention of fraud and error but is responsible for detection.
C.
The auditor is responsible for obtaining reasonable assurance that the financial statements are free from material misstatement whether caused by fraud or error.
D.
The auditor is responsible for detecting all errors and should attempt to detect fraud where information comes to light as a result of standard audit procedures.
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