【判断题】【消耗次数:1】
内部控制应当权衡实施成本与预期效益,以适当的成本实现有效控制。()
正确
错误
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相关题目
【多选题】 内部控制有效性,是指企业建立与实施内部控制对实现控制目标提供合理保证的程度,包括(  )。
①  内部控制设计的有效性
②  内部控制运行的有效性
③  内部控制管理的有效性
④  内部控制计划的有效性
【单选题】 (  )是企业在权衡成本效益之后,准备采取适当的控制措施降低风险或者减轻损失,将风险控制在风险承受度之内的策略。
①  风险规避
②  风险分担
③  风险承受
④  风险降低
【判断题】 企业应当以书面或者其他适当的形式,妥善保存内部控制建立与实施过程中的相关记录或者资料,确保内部控制建立与实施过程的可验证性。(  )
① 
② 
【单选题】 (  )是企业对内部控制建立与实施情况进行监督检查,评价内部控制的有效性,发现内部控制缺陷,应当及时加以改进。
①  内部环境
②  风险评估
③  信息与沟通
④  内部监督
【多选题】 企业建立与实施有效的内部控制,包括的要素有(  )。
①  内部环境
②  风险评估
③  控制活动
④  信息与沟通
【多选题】 企业建立与实施内部控制,应当遵循的原则有(  )。
①  成本效益
②  重要性
③  适应性
④  制衡性
【判断题】 注册会计师如拟信赖内部控制,应当实施内部控制测试,以将控制风险降低至可接受水平。
①  正确
②  错误
【单选题】 财务报表审计中,审计人员在对内部控制进行初评后,应当实施内部控制测试的情形是( )。
①  进行内部控制测试成本较高
②  内部控制设计合理且预期运行有效
③  内部控制设计存在重大缺陷
④  难以对内部控制的健全性和有效性作出评价
【判断题】 注册会计师如拟信赖内部控制,应当实施控制测试,以将控制风险降低至可接受的水平。(  )
①  正确
②  错误
【判断题】 物流成本的管理与控制由三个层次组成,即成本核算层、成本管理层和成本效益评估层。
①  正确
②  错误
随机题目
【单选题】 What are the characteristics of audio-lingual method?
①  Language is learned by constant repetition and the reinforcement of the teacher
②  Mistakes were immediately corrected, and correct utterances were immediately praised
③  Students should be allowed to create their own sentences based on their understanding of certain rules
④  Both A and B.
【单选题】 What does the structural view of language see language?
①  A system of categories based on the communicative needs of the learner
②  A communicative tool to build up and maintain social relations between people
③  A linguistic system made up of various subsystems
④  A linguistic system and a means for doing things.
【单选题】 What does the functional view of language see language?
①  A system of categories based on the communicative needs of the learner
②  A communicative tool to build up and maintain social relations between people
③  A linguistic system made up of various subsystems
④  A a linguistic system and a means for doing things.
【单选题】 Which of the following teaching method is based on the behaviorist theory?
①  Grammar translation
②  Audio-lingual
③  Task-based teaching and learning
④  Communicative teaching.
【单选题】 What is the basis for syllabus design, teaching methodology, teaching and assessment procedures in the classroom?
①  Teaching attitude
②  Definitions of language
③  Structural view of language
④  Functional view.
【单选题】 Which three groups can summarize all the elements of the qualities of a good teacher?
①  Ethic devotion, professional qualities and personal styles
②  Ethic devotion, professional qualities and individual freedom
③  Individual freedom, professional qualities and personal styles
④  Ethic devotion, personal styles and individual freedom.
【单选题】 What are the purposeful preparation that a language teacher normally receives before he starts the practice of teaching?
①  Learning from other’s experiences
②  Learning the received knowledge
③  Learning from one’s own experiences as a teacher
④  All of the above.
【单选题】 Much of human behavior is influenced by their_____ .
①  experiences
②  wisdom
③  knowledge
④  parents
【单选题】 衡量一个教师是否成熟的标志之一是其能否自觉( )。
①  关注生存
②  关注情境
③  关注学生
④  关注自我
【单选题】 从本质上讲,教师的威信是具有积极肯定意义的( )的反映。
①  教学水平
②  科研成果
③  人际关系
④  学历和才能