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听力原文: Deep Springs is an American college. It is an unusual college. It is high in the White Mountains in California not in a college town. The campus is a collection of old buildings with no beautiful classrooms. The only college-like thing about Deep Springs is its library. Students can study from the 17,000 books 24 hours a day. The library is never crowded as there are only 24 well-qualified male students at the college. In addition, there are only five fun-time professors. These teachers believe in the idea of this college. They need to believe in it. They do not get much money. In fact, their salaries are only about 9,000 dollars a year plus room and meals. The school gives the young teachers as well as the students something more important than money. 'There is no place like Deep Springs,' says a second-year student from New York State, 'Today most colleges are much the same but Deep Springs is not afraid to be different.' He says that students at his college are in a situation quite unlike that in the other school. Students are there to learn and they cannot run away from problems. There is no place to escape to. At most colleges, students can close their books and go to a film. They can go out to restaurants or to parties. Deep Springs' students have completely different alternatives. They can talk to each other or to their teachers. Another possible activity is to go to the library to study. They might decide to do some work. The student who doesn't want to do any of these activities can go for a walk in the desert. Deep Springs is far from the world of restaurants and cinemas. There is not even a television set on campus. (33)
A.
17,000.
B.
1,700.
C.
24.
D.
9,000.
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【判断题】滑模摊铺机应缓慢、匀速、连续不间断地作业,摊铺速度控制在0.75~2.5 m/min
A.
正确
B.
错误
【简答题】砌筑用的石材根据加工后的外形规则程度分为()及()两类。砌块主要有混凝土、轻骨料混凝土和()砌块,以及利用各种工业废渣、煤粉灰等制成的无熟料水泥煤渣混凝土砌块和蒸汽养护粉煤灰()砌块。
【判断题】滑模摊铺应缓慢、匀速、连续不间断地作业,摊铺速度:0.75-2.5m/min,宜为2m/min。答案
A.
正确
B.
错误
【多选题】A注册会计师负责审计甲公司20×8年度财务报表。在识别、评估和应对由于舞弊导致的重大错报风险时,A注册会计师遇到下列事项,请代为作出正确的专业判断。对于舞弊导致的重大错报风险,下列审计程序中,A注册会计师认为通常可以增强审计程序不可预见性的有______。
A.
在事先不通知甲公司的情况下,选择以前未曾到过的存货存放地点实施监盘
B.
运用不同的抽样方法选择需要检查的存货
C.
向以前审计过程中接触不多的甲公司员工询问存货采购和销售情况
D.
在存货监盘时对大额存货进行抽盘
【单选题】下列关于控制活动的表述中,错误的是()。
A.
在了解控制活动时,注册会计师的工作重点是识别和了解针对重大错报可能发生的领域的控制活动
B.
如果多项控制活动能够实现同一目标,注册会计师需要了解与该目标相关的每项控制活动
C.
控制活动是控制环境的具体化
D.
注册会计师对被审计单位整体层面的控制活动进行的了解和评估,主要是针对被审计单位的一般控制活动
【单选题】水泥混凝土路面滑模摊铺时,应缓慢、匀速、连续不间断地作业。滑模摊铺速度宜为( )m/min 。
A.
5
B.
0.5
C.
1
D.
2
【单选题】操作滑模摊铺机应( )地作业。
A.
缓慢、变速、连续不间断
B.
迅速、匀速、连续不间断
C.
缓慢、匀速、间断式
D.
缓慢、匀速、连续不间断
【多选题】A注册会计师负责审计甲公司2012年财务报表。A注册会计师在执行下列( )工作中可能需要利用专家的工作。
A.
了解甲公司及其环境
B.
识别、评估甲公司2012年财务报表重大错报风险
C.
针对评估的甲公司2012年财务报表层次风险,确定并实施的总体应对措施
D.
在对甲公司2012年财务报表形成审计意见时,评价已获取的审计证据的充分性和适当性
【简答题】某银行活期存款业务中,储户与储蓄所通过存取款相联系,设如果 (1) 每一个储户只在一个储蓄所存取款; (2) 每一个储户在多个储蓄所存取款;
【多选题】下列工作中,注册会计师在识别和评估重大错报风险时应该做好的有( )。
A.
在了解被审计单位及其环境的整个过程中识别风险,并考虑各类交易、账户余额、列报与披露
B.
考虑识别的风险是否重大
C.
将识别的风险与认定层次可能发生的错报领域相关联
D.
考虑识别的风险导致财务报表发生重大错报的可能性
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