以下对信息特征的描述中,不正确的是()
A.信息是一成不变的东西
B.所有的信息都必须依附于某种载体,但是,载体本身并不是信息
C.同一信息能同时或异时、同地或异地被多个人所共享
D.只要有物质存在,有事物运动,就会有它们的运动状态和方式,就会有信息存在
- · 有5位网友选择 A,占比50%
- · 有3位网友选择 B,占比30%
- · 有2位网友选择 C,占比20%
A.信息是一成不变的东西
B.所有的信息都必须依附于某种载体,但是,载体本身并不是信息
C.同一信息能同时或异时、同地或异地被多个人所共享
D.只要有物质存在,有事物运动,就会有它们的运动状态和方式,就会有信息存在
A.主要目的是测试员工的实际动手能力而不是理论上的学习能力
B.主要考察应聘者在短时间内的反应速度、信息获取、数据分析、算术计算、阅读理解等能力
C.具有综合性、动态性、标准化、整体互动性、信息量大、预测性、形象逼真、行为性等特点
D.给公司和应招者提供了进行双向交流的机会,能使公司和应聘者之间相互了解,从而双方都可更准确地作出聘用与否、受聘与否的决定
You are the audit senior, and this is your first year on this audit. In order to familiarise yourself with Sunflower, the audit manager has asked you to undertake some research in order to gain an understanding of Sunflower, so that you are able to assist in the planning process. He has then asked that you identify relevant audit risks from the notes below and also consider how the team should respond to these risks.
Sunflower has spent $1·6 million in refurbishing all of its supermarkets; as part of this refurbishment programme their central warehouse has been extended and a smaller warehouse, which was only occasionally used, has been disposed of at a profit. In order to finance this refurbishment, a sum of $1·5 million was borrowed from the bank. This is due to be repaid over five years.
The company will be performing a year-end inventory count at the central warehouse as well as at all 25 supermarkets on 31 December. Inventory is valued at selling price less an average profit margin as the finance director believes that this is a close approximation to cost.
Prior to 2012, each of the supermarkets maintained their own financial records and submitted returns monthly to head office. During 2012 all accounting records have been centralised within head office. Therefore at the beginning of the year, each supermarket’s opening balances were transferred into head office’s accounting records. The increased workload at head office has led to some changes in the finance department and in November 2012 the financial controller left. His replacement will start in late December.
Required:
(a) List FIVE sources of information that would be of use in gaining an understanding of Sunflower Stores Co, and for each source describe what you would expect to obtain. (5 marks)
(b) Using the information provided, describe FIVE audit risks and explain the auditor’s response to each risk in planning the audit of Sunflower Stores Co. (10 marks)
(c) The finance director of Sunflower Stores Co is considering establishing an internal audit department. Required: Describe the factors the finance director should consider before establishing an internal audit department. (5 marks)
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