09年CIA-09网校模拟题-sjyw_mnst02

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2009年模考班模拟试题卷答案2

2010年金融联考试题答案一、单项选择题1. 答案：C解析：根据恩格尔定律，随着人们收入水平的提高，花在基本消费品上的支出越来越少2. 答案：D解析：在规模报酬不变的情况下，所有要素同比例的增加将会导致产出同比例的增加，劳动单方面的增加20%，而其他要素没有变化，那么带来的产出的变化肯定大于零，但是低于20%3. 答案：B解析：完全竞争厂商组织生产的临界点是价格等于平均可变成本，而边际成本总是和平均成本相交于平均成本曲线的最低点，又因为平均可变成本永远在平均成本之下，因此在短期均衡时，一定处在AVC、MC的上升阶段，本题目与产量曲线没有关系4. 答案：A解析：生产要素市场上，同样遵循需求规律，根据边际生产力定律，随着生产要素投入的增加，边际收益产品递减，带来了要素价格的减少5. 答案：C解析：公共物品非排他，也非竞用，导致价格征收的困难，搭便车现象的存在使得没有私人企业愿意生产这些产品，只能有政府生产6. 答案：B解析：逆向选择是由于信息不对称，交易者有意隐瞒有关风险的信息以取得与所承担义务不相对称的权利。

一般基于人与人之间的比较，发生在交易之前7. 答案：A解析：本题主要是考察AD曲线斜率的影响要素8. 答案：D解析：充分就业时LM垂直，IS变动不影响均衡收入9. 答案: B解析：预计到以后会通胀，当前需求会增加10. 答案：B解析：凯恩斯的利率理论认为货币供需决定利率。

11. 答案：C解析：投资减少根据乘数效应时收入减少，收入减少使得消费减少12. 答案：D解析：退休前要为退休后做积累，退休后只出不入13. 答案：D解析：其他几项均不正确，该题目为识记内容14. 答案：C解析：该题目为识记内容15. 答案：D解析：凯恩斯理论认为货币是外生的16. 答案：B17. 答案：D解析：公开市场操作属于三大货币政策18. 答案：D解析：本题采用弹性价格货币模型：Ln e =α(Ln y*-Ln y)+β(Ln I*-Ln I)+(Ln Ms-Ln Ms*) （α> 0,β< 0）其中，e是直接标价法下的汇率。

2009年度注册会计师全国统一考试_专业阶段考试_《审计》(新制度)试题

2009年度注册会计师全国统一考试 ——专业阶段考试《审计》(新制度)试题高顿财经2013-10-152009年度注册会计师全国统一考试(专业阶段考试)《审计》（新制度）试题一、单项选择题（本题型共6大题，20小题，每小题1分，本题型共20分。

每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，在答题卡相应位置上用2B铅笔填涂相应的答案代码。

答案写在试题卷上无效。

）（一）A注册会计师负责审计甲公司20×8年度财务报表。

在运用重要性水平时，A注册会计师遇到下列事项，请代为做出正确的专业判断。

1.在理解重要性概念时，下列表述中错误的是（）。

A.重要性取决于在具体环境下对错报金额和性质的判断B.如果一项错报单独或连同其他错报可能影响财务报表使用者依据财务报表做出的经济决策，则该项错报是重大的C.判断一项错报对财务报表是否重大，应当考虑对个别特定财务报表使用者产生的影响D.较小金额错报的累计结果，可能对财务报表产生重大影响2.在确定重要性水平时，下列各项中通常不宜作为计算重要性水平基准的是（）。

A.持续经营产生的利润B.非经常性收益C.资产总额D.营业收入3.使用重要性水平，可能无助于实现下列目的的是（）。

A.确定风险评估程序的性质、时间和范围B.识别和评估重大错报风险C.确定进一步审计程序的性质、时间和范围D.确定重大不确定事项发生的可能性（二）A注册会计师负责审计甲公司20×8年度财务报表。

在确定审计证据的充分性和适当性时，A 注册会计师遇到下列事项，请代为做出正确的专业判断。

4.在确定审计证据的数量时，下列表述中错误的是（）。

A.错报风险越大，需要的审计证据可能越多B.审计证据质量越高，需要的审计证据可能越少C.审计证据的质量存在缺陷，可能无法通过获取更多的审计证据予以弥补D.通过调高重要性水平，可以降低所需获取的审计证据的数量5.在确定审计证据的相关性时，下列表述中错误的是（）。

2009年数学建模考题

2009年数学建模考题A题制动器试验台的控制方法分析（缺附录）汽车的行车制动器（以下简称制动器）联接在车轮上，它的作用是在行驶时使车辆减速或者停止。

制动器的设计是车辆设计中最重要的环节之一，直接影响着人身和车辆的安全。

为了检验设计的优劣，必须进行相应的测试。

在道路上测试实际车辆制动器的过程称为路试，其方法为：车辆在指定路面上加速到指定的速度；断开发动机的输出，让车辆依惯性继续运动；以恒定的力踏下制动踏板，使车辆完全停止下来或车速降到某数值以下；在这一过程中，检测制动减速度等指标。

假设路试时轮胎与地面的摩擦力为无穷大，因此轮胎与地面无滑动。

为了检测制动器的综合性能，需要在各种不同情况下进行大量路试。

但是，车辆设计阶段无法路试，只能在专门的制动器试验台上对所设计的路试进行模拟试验。

模拟试验的原则是试验台上制动器的制动过程与路试车辆上制动器的制动过程尽可能一致。

通常试验台仅安装、试验单轮制动器，而不是同时试验全车所有车轮的制动器。

制动器试验台一般由安装了飞轮组的主轴、驱动主轴旋转的电动机、底座、施加制动的辅助装置以及测量和控制系统等组成。

被试验的制动器安装在主轴的一端，当制动器工作时会使主轴减速。

试验台工作时，电动机拖动主轴和飞轮旋转，达到与设定的车速相当的转速(模拟实验中，可认为主轴的角速度与车轮的角速度始终一致)后电动机断电同时施加制动，当满足设定的结束条件时就称为完成一次制动。

路试车辆的指定车轮在制动时承受载荷。

将这个载荷在车辆平动时具有的能量（忽略车轮自身转动具有的能量）等效地转化为试验台上飞轮和主轴等机构转动时具有的能量，与此能量相应的转动惯量(以下转动惯量简称为惯量)在本题中称为等效的转动惯量。

试验台上的主轴等不可拆卸机构的惯量称为基础惯量。

飞轮组由若干个飞轮组成，使用时根据需要选择几个飞轮固定到主轴上，这些飞轮的惯量之和再加上基础惯量称为机械惯量。

例如，假设有4个飞轮，其单个惯量分别是：10、20、40、80 kg·m2，基础惯量为10 kg·m2，则可以组成10，20，30，…，160 kg·m2的16种数值的机械惯量。

09年国际商务单证员全真模拟及答案二

09年国际商务单证员全真模拟及答案二一、单项选择题:1、装载出境动物的运输工具，装载前应当在口岸检验检疫机构监督下进行（）A．清洗处理B．清毒处理C．灭害处理D．以上都对2、〈交通工具卫生证书〉用于船舶的有效期为（），用于飞机、汽车的有效期为（）。

A．2年，1年B．12个月，6个月C．6个月，3个月D．3个月，1个月3、报检入境动物时，除提供合同、发票、装箱单等贸易单证外，还应按要求提供（）。

A．入境动植物检疫许可证B．输出国（或地区）官方出具的检疫证书C．产地证书D．a、b、c4、在检验检疫机构签发检验检疫证单后，报检人要求更改或补充内容的，应向（）提出申请，经检验检疫机构核实批准后，按规定予以办理。

A．就近的检验检疫机构B．直属检验检疫机构C．分支检验检疫机构D．原证书签发检验检疫机构5、检验检疫机构对〈商检法〉规定必须经商检机构检验的进出口商品以外的进出口商品，根据国家规定实施（）A．抽查检验B．批批检验C．申请检验D．委托检验6、代理报检单位应到少有（）名经检验检疫机构考试合格并取得〈报检员资格证〉的人员。

A．5B．8C．10D．157、代理报检单位在办理代理报检业务时，应交验委托人的〈报检委托书〉并（）A．加盖委托人的公章B．加盖代理报检单位的公章C．加盖双方公章D．无须加盖公章8、已办理检验检疫手续的出口货物，因故需变更输入国家和地（）A．应重新报检B．有不同检验检疫要求的，应重新报检C．无须重新报检D．不能再更改输入国家或地区9、我国对涉及人类健康和安全，动植物生命和健康以及环境保护和公共安全的产品实行强制性认证制度认证标志是（）其名称是（）A．ccib，中国强制认证B．ccib，中国安全认证C．ccc，中国强制认证人D．ccc，中国安全认证10、赔货货物进境，海关凭检验检疫机构签发的验放。

A．检验检疫不合格证明B．入境货物检验检疫情况通知单C．用于索赔的检验证书正本D．〈入境货物单〉以及用于索赔的检验证书副本二、多项选择题：1、出入境人员健康体检的主要对象是（）A．申请出国或出境一年以上的中国籍公民B．在境外居住3个月以上的中国籍回国人员C．来华工作或居留一年以上的外籍人员D．到疫区旅游的出国人员2、属于下列（）情况，可以合并提出化妆品标签审核申请。

09CIA考试学习卡之-Part3-09经营分析重点题(1-100)

Part Ⅲ《经营分析和信息技术》之经营分析重点题库（1-100）1《谢尔曼法案》专门禁止以下哪种行为。

A.垄断B.减少竞争的资产收购C.价格歧视D.减少竞争的兼并答案：A解题思路：《谢尔曼法案》的第一款禁止旨在限制贸易的合同、兼并经及共谋，第二款则宣布垄断行为以及旨在垄断的企图皆为非法。

2《克莱顿法案》专门禁止以下哪种行为。

A.垄断B.减少竞争的资产收购C.排他性交易D.合谋限制贸易答案：C解题思路：《克莱顿法案》的主要条款是针对搭售合同、排他性交易以及兼并的。

该法案并不处理价格歧视行为。

3美国联邦贸易委员会执行反托拉斯法是通过什么。

A.对个人判处最高三年的监禁B.处以三倍的损害赔偿C.发布禁止令D.对公司处以最高100万美元的罚款答案：C解题思路：尽管联邦贸易委员会经常发布禁止令，但是它也会使用其他的补救措施，比如肯定性披露、更正性公告，以及颁布在一定使用费基础上的专利特许。

4以下哪些禁止限制贸易的合谋行为。

A.《谢尔曼法案》B.《克莱顿法案》C.《联邦贸易委员会法案》D.《罗宾森-- 帕特曼法案》答案：A解题思路：《谢尔曼法案》的第一款如下：“任何协议，无论是结成托拉斯还是其他形式的兼并或合谋，只要限制各州之间以及同外国的商业贸易，都可据此宣布为违法。

”5违反《谢尔曼法案》的联合抵制行为包括以下哪些。

A.卖方拒绝与任意特定买方交易B.由于零售商坚持以低于生产厂家建议零售价的价格出售商品，生产厂家拒绝向其出售商品C.两家或两家以上的厂商共同协定不与第三方交易D.意欲促进经济效率和增加市场竞争的合作协议答案： C解题思路：当两家或两家以上厂商达成协议不与第三方交易，它们的协议属于一致拒绝或者说是联合抵制，这将会违反《谢尔曼法案》的第一款。

因为这种抵制行为很明显是反竞争的或者减少市场进入的可能。

6价格操控的定义包括A.在诸多条件共同作用下有可能导致价格下降的协议B.稳定价格的协议C.提高价格的协议D.以上各项都是答案：D解题思路：价格操控是一种意图减少价格竞争或者达到减少价格竞争效果的协议。

09年考研英语真题

2009年全国硕士研究生入学统一考试英语试题Section I Use of EnglishDirections:Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)Research on animal intelligence always makes me wonder just how smart humans are. 1 the fruit-fly experiments described in Carl Zimmer’s piece in the Science Times on Tuesday. Fruit flies who were taught to be smarter than the average fruit fly 2 to live shorter lives. This suggests that 3 bulbs burn longer, that there is an 4 in not being too terrifically bright.Intelligence, it 5 out, is a high-priced option. It takes more upkeep, burns more fuel and is slow 6 the starting line because it depends on learning —a gradual 7 —instead of instinct. Plenty of other species are able to learn, and one of the things they’ve apparently learned is when to 8 .Is there an adaptive value to 9 intelligence? That’s the question behind thi s new research. I like it. Instead of casting a wistful glance 10 at all the species we’ve left in the dust I.Q.-wise, it implicitly asks what the real 11 of our own intelligence might be. This is 12 the mind of every animal I’ve ever met.Research on animal intelligence also makes me wonder what experiments animals would 13 on humans if they had the chance. Every cat with an owner, 14 , is running a small-scale study in operant conditioning. we believe that 15 animals ran the labs, they would test us to 16 the limits of our patience, our faithfulness, our memory for terrain. They would try to decide what intelligence in humans is really 17 , not merely how much of it there is. 18 , they would hope to study a 19 question: Are humans actually aware of the world they live in? 20 the results are inconclusive.1. [A] Suppose [B] Consider [C] Observe [D] Imagine2. [A] tended [B] feared [C] happened [D] threatened3. [A] thinner [B] stabler [C] lighter [D] dimmer4. [A] tendency [B] advantage [C] inclination [D] priority5. [A] insists on [B] sums up [C] turns out [D] puts forward6. [A] off [B] behind [C] over [D] along7. [A] incredible [B] spontaneous [C]inevitable [D] gradual8. [A] fight [B] doubt [C] stop [D] think9. [A] invisible [B] limited [C] indefinite [D] different10. [A] upward [B] forward [C] afterward [D] backward11. [A] features [B] influences [C] results [D] costs12. [A] outside [B] on [C] by [D] across13. [A] deliver [B] carry [C]perform [D] apply14. [A] by chance [B] in contrast [C] as usual [D] for instance15. [A] if [B] unless [C] as [D] lest16. [A] moderate [B] overcome [C] determine [D] reach17. [A] at [B] for [C] after [D] with18. [A] Above all [B] After all [C] However [D] Otherwise19. [A] fundamental [B] comprehensive [C] equivalent [D] hostile20. [A] By accident [B] In time [C] So far [D] Better stillSection II Reading ComprehensionPart ADirections:Read the following four texts. Answer the questions below each text by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points)Text1Habits are a funny thing. We reach for them mindlessly, setting our brains on auto-pilot and relaxing into the unconscious comfort of familiar routine. “Not choice, but habit rules the unref lecting herd,” William Wordsworth said in the 19th century. In the ever-changing 21st century, even the word “habit” carries a negative connotation.So it seems antithetical to talk about habits in the same context as creativity and innovation. But brain researchers have discovered that when we consciously develop new habits, we create parallel synaptic paths, and even entirely new brain cells, that can jump our trains of thought onto new, innovative tracks.But don’t bother trying to kill off old habits; once those ruts of procedure are worn into the hippocampus, they’re there to stay. Instead, the new habits we deliberately ingrain into ourselves create parallel pathways that can bypass those old roads.“The first thing needed for innovation is a fascination with wonder,” says Dawna Markova, author of “The Open Mind” and an executive change consultant for Professional Thinking Partners. “But we are taught instead to ‘decide,’ just as our president calls himself ‘the Decider.’” She adds, however, that “to decide is to kill off all possibilities but one. A good innovational thinker is always exploring the many other possibilities.”All of us work through problems in ways of which we’re unaware, she says. Researchers in the late 1960 covered that humans are born with the capacity to approach challenges in four primary ways: analytically, procedurally, relationally (or collaboratively) and innovatively. At puberty, however, the brain shuts down half of that capacity, preserving only those modes of thought that have seemed most valuable during the first decade or so of life.The current emphasis on standardized testing highlights analysis and procedure, meaning that few of us inherently use our innovative and collaborative modes of thought. “This breaks the major rule in the American belief system —that anyone can do anything,” explains M. J. Ryan, author of the 2006 book “This Year I Will...” and Ms. Markova’s business partner. “That’s a lie that we have perpetuated, and it fosters commonness. Knowing what you’r e good at and doing even more of it creates excellence.” This is where developing new habits comes in.21. The view of Wordsworth habit is claimed by beingA. casualB. familiarC. mechanicalD. changeable.22. The researchers have discovered that the formation of habit can beA. predictedB. regulatedC. tracedD. guided23.” ruts”(in line one, paragraph 3) has closest meaning toA. tracksB. seriesC. characteristicsD. connections24. Ms. Markova’s comments suggest that the practice of standard testing ?A, prevents new habits form being formedB, no longer emphasizes commonnessC, maintains the inherent American thinking modelD, complies with the American belief system25. Ryan most probably agree thatA. ideas are born of a relaxing mindB. innovativeness could be taughtC. decisiveness derives from fantastic ideasD. curiosity activates creative mindsText 2It is a wise father that knows his own child, but today a man can boost his paternal (fatherly) wisdom –or at least confirm that he’s the kid’s dad. All he needs to do is shell our $30 for paternity testing kit (PTK) at his local drugstore – and another $120 to get the results.More than 60,000 people have purchased the PTKs since they first become available without prescriptions last years, according to Doug Fog, chief operating officer of Identigene, which makes the over-the-counter kits. More than two dozen companies sell DNA tests Directly to the public , ranging in price from a few hundred dollars to more than $2500.Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and latest rage a many passionate genealogists-and supports businesses that offer to search for a family’s geographic roots .Most tests require collecting cells by webbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA.But some observers are skeptical, “T here is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors-numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which a passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other great-grandparents or, four generations back, 14 other great-great-grandparents.Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.26.In paragraphs 1 and 2 , the text shows PTK’s ___________.[A]easy availability[B]flexibility in pricing[C] successful promotion[D] popularity with households27. PTK is used to __________.[A]locate one’s birth place[B]promote genetic research[C] identify parent-child kinship[D] choose children for adoption28. Skeptical observers believe that ancestry testing fails to__________.[A]trace distant ancestors[B] rebuild reliable bloodlines[C] fully use genetic information[D] achieve the claimed accuracy29. In the last paragraph ,a problem commercial genetic testing faces is __________.[A]disorganized data collection[B]overlapping database building[C]excessive sample comparison[D]lack of patent evaluation30. An appropriate title for the text is most likely to be__________.[A]Fors and Againsts of DNA testing[B] DNA testing and It’s problems[C]DNA testing outside the lab[D] lies behind DNA testingText 3The relationship between formal education and economic growth in poor countries is widely misunderstood by economists and politicians alike progress in both area is undoubtedly necessary for the social, political and intellectual development of these and all other societies; however, the conventional view that education should be one of the very highest priorities for promoting rapid economic development in poor countries is wrong. We are fortunate that is it, because new educational systems there and putting enough people through them to improve economic performance would require two or three generations. The findings of a research institution have consistently shown that workers in all countries can be trained on the job to achieve radical higher productivity and, as a result, radically higher standards of living.Ironically, the first evidence for this idea appeared in the United States. Not long ago, with the country entering a recessing and Japan at its pre-bubble peak. The U.S. workforce was derided as poorly educated and one of primary cause of the poor U.S. economic performance. Japan was, and remains, the global leader in automotive-assembly productivity. Yet the research revealed that the U.S. factories of Honda Nissan, and Toyota achieved about 95 percent of the productivity of their Japanese countere pants a result of the training that U.S. workers received on the job.More recently, while examing housing construction, the researchers discovered that illiterate, non-English- speaking Mexican workers in Houston, Texas, consistently met best-practice labor productivity standards despite the complexity of the building industry’s wo rk.What is the real relationship between education and economic development? We have to suspectthat continuing economic growth promotes the development of education even when governments don’t force it. After all, that’s how education got started. When o ur ancestors were hunters and gatherers 10,000 years ago, they didn’t have time to wonder much about anything besides finding food. Only when humanity began to get its food in a more productive way was there time for other things.As education improved, hu manity’s productivity potential, they could in turn afford more education. This increasingly high level of education is probably a necessary, but not a sufficient, condition for the complex political systems required by advanced economic performance. Thus poor countries might not be able to escape their poverty traps without political changes that may be possible only with broader formal education. A lack of formal education, however, doesn’t constrain the ability of the developing world’s workforce to subs tantially improve productivity for the forested future. On the contrary, constraints on improving productivity explain why education isn’t developing more quickly there than it is.31. The author holds in paragraph 1 that the important of education in poor countries___________.[A] is subject groundless doubts[B] has fallen victim of bias[C] is conventional downgraded[D] has been overestimated32. It is stated in paragraph 1 that construction of a new education system __________.[A]challenges economists and politicians[B]takes efforts of generations[C] demands priority from the government[D] requires sufficient labor force33.A major difference between the Japanese and U.S workforces is that __________.[A] the Japanese workforce is better disciplined[B] the Japanese workforce is more productive[C]the U.S workforce has a better education[D] ]the U.S workforce is more organize34. The author quotes the example of our ancestors to show that education emerged __________.[A] when people had enough time[B] prior to better ways of finding food[C] when people on longer went hung[D] as a result of pressure on government35. According to the last paragraph , development of education __________.[A] results directly from competitive environments[B] does not depend on economic performance[C] follows improved productivity[D] cannot afford political changesText 4The most thoroughly studied in the history of the new world are the ministers and political leaders of seventeenth-century New England. According to the standard history of American philosophy, nowhere else in colonial America was “So much important attached to intellectual pursuits ” According to many books and articles, New England’s leaders es tablished the basic themes and preoccupations of an unfolding, dominant Puritan tradition in American intellectual life.To take this approach to the New Englanders normally mean to start with the Puritans’ theological innovations and their distinctive ideas about the church-important subjects that we may not neglect. But in keeping with our examination of southern intellectual life, we may consider the original Puritans as carriers of European culture adjusting to New world circumstances. The New England colonies were the scenes of important episodes in the pursuit of widely understood ideals of civility and virtuosity.The early settlers of Massachusetts Bay included men of impressive education and influence in England. `Besides the ninety or so learned ministers who came to Massachusetts church in the decade after 1629,There were political leaders like John Winthrop, an educated gentleman, lawyer, and official of the Crown before he journeyed to Boston. There men wrote and published extensively, reaching both New World and Old World audiences, and giving New England an atmosphere of intellectual earnestness.We should not forget , however, that most New Englanders were less well educated. While few crafts men or farmers, let alone dependents and servants, left literary compositions to be analyzed, The in thinking often had a traditional superstitions quality. A tailor named John Dane, who emigrated in the late 1630s, left an account of his reasons for leaving England that is filled with signs. sexual confusion, economic frustrations , and religious hope-all name together in a decisive moment when he opened the Bible, told his father the first line he saw would settle his fate, and read the magical words: “come out from among them, touch no unc lean thing , and I will be your God and you shall be my people.” One wonders what Dane thought of the careful sermons explaining the Bible that he heard in puritan churched.Mean while , many settles had slighter religious commitments than Dane’s, as one clergyman learned in confronting folk along the coast who mocked that they had not come to the New world for religion . “Our main end was to catch fish. ”36. The author notes that in the seventeenth-century New England___________.[A] Puritan tradition dominated political life.[B] intellectual interests were encouraged.[C] Politics benefited much from intellectual endeavors.[D] intellectual pursuits enjoyed a liberal environment.37. It is suggested in paragraph 2 that New Englanders__________.[A] experienced a comparatively peaceful early history.[B] brought with them the culture of the Old World[C] paid little attention to southern intellectual life[D] were obsessed with religious innovations38. The early ministers and political leaders in Massachusetts Bay__________.[A] were famous in the New World for their writings[B] gained increasing importance in religious affairs[C] abandoned high positions before coming to the New World[D] created a new intellectual atmosphere in New England39. The story of John Dane shows that less well-educated New Englanders were often __________.[A] influenced by superstitions[B] troubled with religious beliefs[C] puzzled by church sermons[D] frustrated with family earnings40. The text suggests that early settlers in New England__________.[A] were mostly engaged in political activities[B] were motivated by an illusory prospect[C] came from different backgrounds.[D] left few formal records for later referencePart BDirections:Directions: In the following text, some sentences have been removed. For Questions (41-45), choose the most suitable one from the list A-G to fit into each of the numbered blank. There are two extra choices, which do not fit in any of the gaps.Mark your answers on ANSWER SHEET 1.(10 points)Coinciding with the groundbreaking theory of biological evolution proposed by British naturalist Charles Darwin in the 1860s, British social philosopher Herbert Spencer put forward his own theory of biological and cultural evolution. Spencer argued that all worldly phenomena, including human societies, changed over time, advancing toward perfection. 41.____________.American social scientist Lewis Henry Morgan introduced another theory of cultural evolution in the late 1800s. Morgan, along with Tylor, was one of the founders of modern anthropology. In his work, he attempted to show how all aspects of culture changed together in the evolution of societies.42._____________.In the early 1900s in North America, German-born American anthropologist Franz Boas developed a new theory of culture known as historical particularism. Historical particularism, which emphasized the uniqueness of all cultures, gave new direction to anthropology.43._____________ .Boas felt that the culture of any society must be understood as the result of a unique history and not as one of many cultures belonging to a broader evolutionary stage or type of culture.44._______________.Historical particularism became a dominant approach to the study of culture in American anthropology, largely through the influence of many students of Boas. But a number of anthropologists in the early 1900s also rejected the particularist theory of culture in favor of diffusionism. Some attributed virtually every important cultural achievement to the inventions of afew, especially gifted peoples that, according to diffusionists, then spread to other cultures.45.________________.Also in the early 1900s, French sociologist Émile Durkheim developed a theory of culture that would greatly influence anthropology. Durkheim proposed that religious beliefs functioned to reinforce social solidarity. An interest in the relationship between the function of society and culture—known as functionalism—became a major theme in European, and especially British, anthropology.[A] Other anthropologists believed that cultural innovations, such as inventions, had a single origin and passed from society to society. This theory was known as diffusionism.[B] In order to study particular cultures as completely as possible, Boas became skilled in linguistics, the study of languages, and in physical anthropology, the study of human biology and anatomy.[C] He argued that human evolution was characterized by a struggle he called the “survival of the fittest,” in which weaker races and societies must eventually be replaced by stronger, more advanced races and societies.[D] They also focused on important rituals that appeared to preserve a people’s social structure, such as initiation ceremonies t hat formally signify children’s entrance into adulthood.[E] Thus, in his view, diverse aspects of culture, such as the structure of families, forms of marriage, categories of kinship, ownership of property, forms of government, technology, and systems of food production, all changed as societies evolved.[F]Supporters of the theory viewed as a collection of integrated parts that work together to keep a society functioning.[G] For example, British anthropologists Grafton Elliot Smith and W. J. Perry incorrectly suggested, on the basis of inadequate information, that farming, pottery making, and metallurgy all originated in ancient Egypt and diffused throughout the world. In fact, all of these cultural developments occurred separately at different times in many parts of the world.Part CDirections:Read the following text carefully and then translate the underlined segments into Chinese. Your translation should be written carefully on ANSWER SHEET 2. (10 points)There is a marked difference between the education which every one gets from living with others, and the deliberate educating of the young. In the former case the education is incidental; it is natural and important, but it is not the express reason of the association.46 It may be said thatthe measure of the worth of any social institution is its effect in enlarging and improving experience; but this effect is not a part of its original motive. Religious associations began, for example, in the desire to secure the favor of overruling powers and to ward off evil influences; family life in the desire to gratify appetites and secure family perpetuity; systematic labor, for the most part, because of enslavement to others, etc. 47Only gradually was the by-product of the institution noted, and only more gradually still was this effect considered as a directive factor in the conduct of the institution. Even today, in our industrial life, apart from certain values of industriousness and thrift, the intellectual and emotional reaction of the forms of human association under which the world's work is carried on receives little attention as compared with physical output.But in dealing with the young, the fact of association itself as an immediate human fact, gains in importance.48 While it is easy to ignore in our contact with them the effect of our acts upon their disposition, it is not so easy as in dealing with adults. The need of training is too evident; the pressure to accomplish a change in their attitude and habits is too urgent to leave these consequences wholly out of account. 49Since our chief business with them is to enable them to share in a common life we cannot help considering whether or no we are forming the powers which will secure this ability. If humanity has made some headway in realizing that the ultimate value of every institution is its distinctively human effect we may well believe that this lesson has been learned largely through dealings with the young.50 We are thus led to distinguish, within the broad educational process which we have been so far considering, a more formal kind of education -- that of direct tuition or schooling. In undeveloped social groups, we find very little formal teaching and training. These groups mainly rely for instilling needed dispositions into the young upon the same sort of association which keeps the adults loyal to their group.。

2009年内审协会CIA第一科100题答案

1 A、不正确。

帮助确定必要测试的性质、时间安排及范围是内部审计师的具体工作内容，不是在组织风险管理、控制及治理过程中的工作目标。

B、不正确。

确保内部控制系统的薄弱环节得到纠正是管理层的责任。

C、正确。

本选项符合内部审计定义。

内部审计是一项独立的、客观的确认和咨询活动。

它通过采取系统化、规范化的方法评价和改善组织的风险管理、控制及治理过程的有效性，帮助组织实现其目标。

因此，内部审计可以为组织的目标和宗旨得以有效率和有效果地实现过程提供合理的确认。

D、不正确。

对组织财务信息的真实性、准确性和完整性提供合理的确认只是内部审计的工作目标之一，但不全面。

2A、正确。

国际内部审计师协会（以下简称IIA）发布的内部审计专业实务框架中的《实务公告》"1110-组织的独立性"指出：高级管理层和董事会的支持可以帮助内部审计部门获得业务客户的协作并在不受干扰的情况下开展工作。

由董事会和高级管理层批准内部审计章程和年度审计计划，就明确了内部审计部门的工作范围，进而保证了审计工作的顺利开展。

B、不正确。

题目问哪种做法为"最恰当的"反应，本选项"让管理层作为协调人"的权威性不如A选项。

C、不正确。

内部审计师有权确立更宽泛的业务目标，而不应被质量保证部门设定的标准所限制，但在业务方案的制订中应考虑这些标准。

D、不正确。

内部审计师应开展这项业务，并与管理层、董事会沟通任何审计范围方面的限制。

3 I、正确。

《实务公告》"1120-1-个人的客观性"规定,?如果内部审计师为系统推荐控制标准或在程序实施前对其进行复核，不会对其客观性产生负面的影响。

但是，如果内部审计师参与了这些系统的设计、安装、程序起草或操作，就可以认为其客观性受到了损害。

?II、不正确。

见题解I。

??III、正确。

见题解I。

4 A、不正确。

人员配备和监督与内部审计活动的专业熟练性相关。

内部审计师考试2009年模拟题cia

内部审计师考试2009年模拟题cia以下哪项不是审计工作底稿的主要作用？A.为审计师的报告提供主要的证据支持；B.有助于审计工作的计划、实施和复核；C.有助于审计人员的专业发展；D.便于第三方复核；选项A B C D2 外勤工作可定义为“客观地搜集某实体的运营证据、评价证据，并确定这些运营是否满足可接受标准的系统过程。

”下列哪项不属于外勤工作的组成内容？A.制定书面的审计方案B.建立工作底稿来记录这次审计C.应用审计方案来实现审计目标D.如果需要，追加或改变审计程序选项A B C D3 内部审计师怀疑采购部门发生了舞弊时，应该首先向以下哪方面报告？A.董事会B.审计委员会C.主管采购的最高管理人员D.首席审计执行官选项A B C D4 购买保险是属于以下哪种风险的处理形式？A.风险回避B.风险保留C.损失控制D.风险转移选项A B C D5 某内部审计经理正带领三人审计小组为某汽车租赁公司在机场的场地租赁业务提供确认服务。

小组的成员都是经验丰富的。

在计划工作日程表时，该经理相信在内部审计活动的执行阶段、计划阶段和审计报告形成阶段对小组进行监督是有必要的。

该经理采取了正确的行动吗？为什么？A.是。

所有的业务都应该以同样的方式被密切监督。

B.不是。

一旦计划完成，最重要的监督任务就是工作底稿的审查。

C.不是。

当一个小组是专业的，在审计过程中的监督对公司来说是不必要的花费。

D.是。

监督结论应该在内部审计的所有阶段做出，无论小组成员的经验水平如何。

选项A B C D6 内部审计师发现：组织中部门的目标定义过于狭隘。

部门的目标强调利润，但组织的整体目标泛得多。

但审计客户拒绝任何采用更宽泛目标的建议。

他最好的行动是：A.避免冲突并只提出与审计客户观点一致的那些目标，既然其他的目标将被客户忽视。

B.巧妙地组合所建议的解决方法和有问题的目标定义，使审计客户貌似独立于内部审计师而自己识别出解决方法。

C.识别更宽泛的组织目标，并提出一系列尝试同时满足组织的和审计客户的目标的建议。

09CIA考试学习卡之-Part3-09信息技术重点题(1-100)

Part Ⅲ《经营分析和信息技术》之信息技术重点题库（1-100）1词“A”在IIA的SAC模型中是指以下___ 种含义。

A.授权B.可审计性C.鉴证D.评估C解题思路：1994年,IIA的SAC模型通过将“可审计性”变为“鉴证”而得以加强，确认了用以确保信息的有效安全、可审计性和控制所需的组织内部和商业伙伴之间治理和联盟的重要性。

2对计算机系统和自动化信息的可用性、能力、功能性、防护性和问责性向管理层提供鉴证是以下___ 模型的核心。

A.COSO内部控制模型B.系统认证模型C.SAC模型D.COBIT模型C解题思路：IIA的SAC模型的组成部分(即保证目标)包括:可用性、能力、功能性、防护性和问责性。

SAC模型提供了评价电子商务环境的控制框架，设定了有效技术风险管理的各个阶段。

这些鉴证目标提供了SAC模型的“框架”。

系统认证是AICPA的信息技术和控制模型。

3以下___不是SAC模型中实现鉴证目标的构件。

A.人员B.流程C.技术D.客户D解题思路：实现鉴证目标需要的构成要素包括：人员、流程、技术、投资和沟通。

客户以及竞争者、监管者、公众以及责任人都是外部市场力量的组成部份。

而人员、流程、技术、投资等构成要素都是组织内部的。

4在SAC的下列哪项会讨论隐私关注事项和问题? Ⅰ.可用性Ⅱ.能力Ⅲ.防护性Ⅳ.问责性正确的选项为___。

A.Ⅰ和ⅡB.Ⅰ和ⅢC.只有ⅢD.Ⅲ和ⅣD解题思路：隐私关注事项和问题在SAC模型的防护性和问责性模块中进行讨论。

防护性的目标注重于逻辑安全控制，确保经过授权访问服务器、应用系统和信息资产，并拒绝未经授的访问。

问责性的目标注重于确保交易处理的准确性和完整性5接收、接受、处理和支持商务交易的能力是SAC模型的___鉴证目标的组成部分。

A.可用性B.能力C.功能性D.问责性A解题思路：“可用性”是指在任何时候以组织的客户可接受的方式接收、接受、处理和支持商务交易。

6监控系统“遇到的问题（hang–ups)”是SAC模型的___鉴证目标的组成部分。

09级会计专科《会计信息系统》模拟试卷与参考答案4

09级会计专科《会计信息系统》模拟试卷与参考答案4 09级会计专科《会计信息系统》模拟试卷与参考答案⼀、单项选择题：(20分)1、选中A1:A5区域进⾏单元组合操作时，应选择以下（）单元组合⽅式。

A 按⾏组合B ⾃定义组合C 按列组合D 取消组合2、在制单时，若涉及到外币业务，则其借⽅⾦额或贷⽅⾦额是（）。

A 直接输⼊的B 根据输⼊的外币⾦额乘以汇率计算得出的C 根据输⼊的外币⾦额除以汇率计算得出的D B或C3、以下（）不是UFO报表的功能。

A 导⼊标准财务数据。

B 制作10种图式的分析图表C 联查有关凭证D 可管理多达99,999张相同格式的报表表页4、在进⾏凭证审核时，说法正确的是（）。

A 审核⼈员可以审核⾃⼰填制的凭证B 在有审核未通过的待审核凭证时，可以使⽤〖批审核签字〗功能C 所有的凭证必须统⼀由⼀个⼈来审核D 可以将审核通过的凭证改为未审核5、在进⾏“期间损益结转凭证”定义时，其本年利润科⽬（）。

A 可以是⾮末级科⽬B 必须是“本年利润”⼀级科⽬下的末级科⽬C 必须为“权益”类科⽬D 可以与对应的转出损益类科⽬具有不同的辅助核算6、在查询总账时，其科⽬选择（）。

A 必须是⼀级科⽬B 必须是末级科⽬C 可以是任意级次的科⽬D 必须是“资产”类科⽬7、会计科⽬编码采⽤“322”编码规则，且在科⽬表中“5210501”末级科⽬已存在的情况下，则说法正确的是（）。

A “52105”科⽬必须已经存在B 可增设“521050101”科⽬C 可删除“52105”科⽬D 若该科⽬有发⽣额和余额，可修改其编号或删除此科⽬8、在正确启⽤银⾏对账功能后，进⾏银⾏对账时，如果调整后余额不等，则最有可能的错误是（）。

A 录⼊的期初未达账项有错误B 录⼊银⾏对账单数据有错误或勾对发⽣错误C 银⾏⽇记账发⽣错误D 未记账凭证发⽣错误9、报表数据处理中，插⼊表页是在（）插⼊⼀张空⽩表页。

A 最后⼀张表页后B 第⼀张表页后⾯C 当前表页后⾯D 第⼀张表页前⾯10、机制凭证是指（）。

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模拟试题二一、单项选择题1.内部审计师可以通过确定何种事项来评估管理当局的计划职能？A.管理者的责任对象和授权范围。

B. 当旧的业绩评价标准不合适或无效率时，是否建立和推行新的业绩评价标准。

C.是否每个管理计划均包括用来衡量计划完成与否的方法。

D. 员工薪金是否与以员工分数确定的薪金档次表一致。

2.与应用软件有关的数据进入的安全性，不能通过以下哪项实现：A.内置于软件的用户身份和鉴定功能B.应用软件职能C. 数据库管理系统提供的安全职能D. 进入控制软件中的用户身份和鉴定功能3.政策及程序给管理层和员工提供了行动指南。

某跨国公司的内部审计师打算对一项高级管理职能开展业务审查。

在这个管理层次上审计师是否应当期望找到相关的政策和程序？A.否，高级管理层只为下级人员制定政策及程序。

B.是，所有的政策及程序均由高级管理层制定。

C.是，政策及程序适用于组织的所有等级。

D.否，只有中层管理人员及其下级制定、使用政策和程序。

4.以下所有工具都可以被用于控制大型项目，但哪项内容除外？A.关键路径法B. 计划的评估和审查技术（PERT）C.统计程序控制D.甘特图表5.在审计公司的应付账款时以下哪种对个人电脑的应用是不恰当的？A.对明细账进行加总，然后将合计金额与总账的余额相比较。

B. 将已付款供应商的姓名和地址与授权主文件的内容进行比较，并比较供应商的地址，确定是否存在重复现象。

C. 为应付账款周期中应用的信息系统编制流程图。

D.根据所有发票价格与授权价格清单进行比较所发现的错误，调整公司的应付账款总账。

6.作为一种审计技术，实地观察具有哪些特点：Ⅰ、实地观察有局限性，因为人们在被别人观察时的表现可能有别于正常表现；Ⅱ、在测试财务报表余额时，应用实地观察方法证明完整性假设比应用实地观察方法证明存在性假设更具说服力；Ⅲ、能够有效提供证据，证明公司程序如何有别于书面政策规定。

A.只有Ⅱ是对的B. 只有Ⅰ是对的C.只有Ⅰ和Ⅲ是对的D.Ⅰ、Ⅱ和Ⅲ都对7.针对以上哪项审计程序开展时间序列分析比较合适？A.根据过去三年的工厂停工天数，预测间接费用。

B.根据上一年的每月开支预测本年度的月度支出。

C.分析工资费用和工作时间之间的关系。

D.估算过去两年中的控制离差率。

8.某审计经理希望开发数学模型来帮助确定可能在引起生产成本变化的因素，该模型应该承认，公司目前有三个独立的生产中心。

对此，以下哪种方法能够以最佳方式提供所需的分析？A.进行线性回归分析，将生产成本与所售产品相联系B.对三个中心都进行生产成本相对于原材料库存成本的三年比率分析C.对生产成本（包括原材料库存成本、每个中心的雇员人数和加班报酬等变量）进行多元回归分析D. 对每个中心的生产成本进行经典变量抽样估算，在抽样时根据所生产的每个产品的价值进行分层9.在审查对新的应付账款系统的用户接收情况测试的文档编制时，审计师应该确定：A.系统测试在单元测试前进行；B.测试情况的结果由独立控制小组审批；C. 终端用户开发了包括例外情形在内的测试案例情况；D. 单元测试包括对所有月末账目更新情况和相关明细账进行运行。

10.某制造公司百分之百地补偿销售代表的移动电话费，移动电话费在各个销售代表之间，月份之间变化很大，使预算和预测过程复杂化。

管理层要求内部审计师制定一种控制该成本的方法，以下哪一项最适合被包括在该咨询项目的业务范围之内？A.与其他移动电话用户进行基准比较B. 涉及销售代表的控制自我评价C.对采购和应付业务进行经营过程检查D.业绩测评以及预算和预测过程的设计11.如果审计师正在开展抽样工作，以测试被审计单位对特定公司政策的遵守情况，那么，以下哪项因素应该不会影响可允许的抽样风险水平？A.审计师的经验和知识B.不合规的负面后果C. 针对抽样样本开展审计程序的成本D. 得出不正确审计结论的可接受风险水平12.以下哪一项关于发现抽样的说法是正确的？A.发现抽样用于确认至少一个怀疑发生的事件，其假设是总体中存在一定数量的此类事件。

B.发现抽样适用于初步抽样和调查审计测试。

C. 发现抽样在一定的置信度水平上，在特定的精确度范围内，确认总体中具有特定特点的错误的数量。

D. 发现抽样以一定的科学可靠性，估计总体中的错误数量，因此适用于内部控制的各种测试系统。

13.在抽样应用程序过程中，审计师希望对其估计一些特点的项目群体被称为：A.总体B.利益属性C. 抽样单元D. 抽样14.集体决策是最适当的，当决定是否：A.扩展审计程序，当初步样本结果显示非常有可能存在欺诈时。

B.扩展审计方案，由于被审单位运作的不确定性和风险。

C.报告对管理层非常重要的重大审计发现。

D.在准备最终审计报告之前，与被审者复核重要的审计发现。

15.内部审计师正在执行一项测试，以确定煤气电力用具公司是否应将其服务中心从一个区域转移到另外一个区域去。

服务中心拥有维修服务用车，驶往顾客居住区，为其提供服务。

审计师想确定搬迁到另一区域会带来的驾驶平均里程的减少数量。

以下哪个统计抽样方法更适合于这种测试：A.发现抽样B. 属性抽样C.按概率比例大小（货币单位）抽样D.单位平均值抽样16.有人告诉审计师，某医疗保险公司所支持的所有保险理赔申请都包含以下内容：正确的授权、由经过有关方面批准的医生提供的关于理赔申请的说明。

要对上述说法进行测试，审计师采用以下哪种审计程序最为合适？A.从理赔（现金）支持档案中选取已支付理赔申请的样本，并追踪至有关授权的文件证据和其他辅助文件；B.选取已归档理赔申请的样本，并追踪至有关授权的文件证据和其他辅助文件；C. 对所有投保人进行随机统计抽样，并审计所选投保人在当年的所有理赔申请，以确定它们是否得到恰当处理；D. 选取被拒绝的理赔申请的样本，并确定所有被拒绝的理赔申请都符合规定。

17.与非统计抽样相比，统计抽样有许多优势，但以下哪项不属于这些优势？A.统计抽样创建了一种抽样风险的定量和衡量方法；B.统计抽样规定，审计师必须选择金额最大和风险最大的项目作为样本；C. 统计抽样为结果提供更加正当有理的表述；D.统计抽样为设计有效样本提供了协助。

18.在以下哪种抽样计划中，审计师试图确认至少一种不合规现象（这里的假定是：总体中存在一些这样的不合规现象），然后在发现一种不合规现象后停止抽样工作？A.走-停抽样B.发现抽样C. 属性抽样D. 变量抽样19.总体是3000张时间卡，从中选择一个样本的最好方法是：A.间隔抽样B. 变量抽样C. 分组抽样D. 分层抽样20.在抽样应用程序过程中，审计师希望对其估计一些特点的项目群体被称为：A.总体B. 抽样单元C. 利益属性D. 抽样21.如果某审计师应用统计抽样以外的其他抽样办法来估计存货的价值，那么，以下哪种说法是正确的？A.无法量化置信度水平B. 存货的预期价值不那么可靠C. 不正确收货的风险加大D. 精确度会更大22.在评估某属性抽样样本时，有可能在其中对总体特征进行估计的是A.错误上限B. 置信度水平C. 精确度D.预期误差率23.审计师在审计中发现，被审计部门存在大额差旅费预支累积现象，以下哪项说明了造成这种现象的原因A.为雇员预支的大额差旅费的积累对公司的现金状况产生了负面影响B.公司政策规定，只有雇员已得到出差授权后才可预支差旅费C.一些差旅费的预支超过了规定的最高限额D.公司程序不要求为超过最高限额的差旅费预支提供具体理由说明24.货币单位抽样法（MUS）是非常有用的，当内部审计师：A.无法处理累积总体项目B. 希望从样本中发现几处重大性错误C. 在测试应付账款余额D.关注金额高估25.如果内部审计师怀疑工资单包括一些子虚乌有的员工，那么，审计师可以应用的最恰当的调查技术是：A.可变抽样B. 走－停抽样C. 属性抽样D.发现抽样26.对公司支出循环进行审计的一个目的是决定是否所有已付款的货物已经收到，并且被计入正确的账户。

这一目标与《标准》中确定的哪一个首要目标相一致？I. 财务和运营信息的可靠性和完整性II. 法律、规章和合同的合规性III. 经营的效果和效率IV. 资产的安全A.只有Ⅱ、Ⅲ和ⅣB.只有I和ⅣC.只有I、Ⅱ和ⅣD. 只有Ⅰ和Ⅱ27.某内部审计师遇到了一个IIA《道德规范》中没有明确规定的道德困境，其通常应该A.在决定采取行动前，咨询审计委员会。

B.采取与IIA《道德规范》体现的原则相一致的行动。

C. 咨询独立的律师，以确定潜在行动对个人的影响。

D.采取与雇主公司的道德规范相一致的行动，即使该行动与IIA的《道德规范》不一致。

28.与运营人员面谈、确定用于评估业绩的标准和评价部门运行的内在风险等收集数据活动通常在审计的哪一阶段进行？A.检查和评价审计证据B.初步调查C.制定审计程序D. 外勤工作29.以下哪项是最不能用于预测组织中的坏账数目的方法？A.该组织过去六个月每月实际冲销的账款金额。

B. 公开的企业总体衰退率指数。

C.过去六个月的每月销售总额。

D.信贷经理关于预期未来现金回款的书面预测。

30.有证明力的审计应当定义为：A.该证据没有错误和偏见，并忠实地表明其所要表明的意思。

B. 该证据证明了一个中间事实或一组事实，从这些事实还可以推理出其他事实。

C.该证据是对其他已经收集到的审计证据的补充，并且强化或证实了这些证据。

D. 该证据是通过观察人、资产和事件而取得的。

31.以下哪项内容是应用德尔菲技术解决问题的一大好处？Ⅰ、德尔菲技术使地理分散成为可能。

Ⅱ、德尔菲技术有助于获得专家意见。

Ⅲ、德尔菲技术所耗费的时间最少。

Ⅳ、德尔菲技术使提高参与程度成为可能。

A.只有Ⅰ和Ⅱ是对的。

B.只有Ⅱ和Ⅲ是对的。

C. 只有Ⅰ、Ⅲ和Ⅳ是对的。

D. 只有Ⅰ、Ⅱ和Ⅳ是对的。

32.内部审计师将一个部门的员工水平与行业标准相比以得出以下结论：A.对工资处理程序控制的充分性B.该部门现有的绩效水平C. 遵守人力资源政策的程度D. 对雇用控制的充分性33.某机构担心其备用部分的存货太多，已试图将关键存货按工期安排，以便使存货待料的停工期最短。

如果据估计停工期每天的成本是150美元，管理层想要知道最优的备用存货量。

假定不用测定持有成本和定货成本。

请你拟出最佳的存货水平。

以下那种方法最适合应用：A.过程研究法；B. 属性列表法；C. 价值分析法；D.头脑风暴法。

34.内部审计师正在执行一项测试，以确定煤气电力用具公司是否应将其服务中心从一个区域转移到另外一个区域去。