2020年国家公务员考试《银保监会专业科目-财会类》题

95、注册会计师在了解被审计单位及其环境时，可以实施以下哪些风险评估程序？（ ）

A、询问管理层和被审计单位内部其他人员

B、分析程序

C、重新执行

D、观察和检查

96、下列各项中，属于注册会计师应当遵守的职业道德基本原则的是（ ）。

A、诚信

B、保密

C、客观和公正

D、专业胜任能力和应有的关注

97、与审计效率有关的风险是（ ）。

A、信赖过度风险

B、信赖不足风险

C、误受风险

D、误据风险

98、对于未回函的应付账款重大项目，注册会计师应采用替代审计程序。下列各项中可以采用的有（ ）。

A、检查决算日后应付账款明细账及库存现金和银行存款日记账，核实其是否已支付

B、检查该笔债务的相关凭证资料，如合同、发票、验收单，核实应付账款的真实性

C、针对已偿付的应付账款，追查至银行对账单、银行付款单据和其他原始凭证，检查其是否在资产负债表日前真实偿付

D、检查资产负债表日后应付账款明细账贷方发生额的相应凭证，关注购货发票的日期

99、下列各项属于预防性控制的有（ ）。

A、财务总监复核并批准财务经理提出撤销银行账号的申请

B、出纳不能兼任收入或支出的记账工作

C、财务经理复核会计编制的银行存款余额调节表

D、财务经理根据其权限复核并批准相关付款

100、下列属于风险导向审计特点的有（ ）。

A、了解被审计单位及其环境是必须实施的审计程序

B、在审计的所有阶段都要实施风险评估程序

C、实施的审计程序应当与识别和评估的风险相挂钩

D、实质性程序不是必须的实施程序

材料

（一）

High-speed trading firms-the lightening-quick, computerized companies that have risen in the last decade to dominate the nations stock market-are now struggling to hold onto $1.25 billion this year, down 35 percent from last year and 74 percent from the peak of a year ago, according to estimates from the brokerage firm Rosenblatt Securities.

While no official data is available about the employment at the high-speed firms, interviews with more than a dozen industry participants suggest that firms large and small have been cutting staff, and in some cases have shut down. The firms also account for a declining percentage of a shrinking pool of stock trading, from 61 percent three years ago to 51 percent now.

It is a swift reversal for trading firms that have often looked like profit machines in the eyes of other investors, thanks to high-powered software and super fast data connections that can take advantage of small changes in the price of a stock. High-speed trading is far from disappearing from the market, but the struggles facing these firms are welcomed by some traditional traders and investors who have viewed the firms as formidable rivals, or worse, market manipulators that create sudden increases and drops in share prices. Peter Costa, a longtime trader on the floor of the New York Stock Exchange, said the fading presence of the firms could "restore some order to stock markets".

Regulators are still trying to understand whether the rise of high-speed firms has been net benefit or loss for investors, so it is hard to say how the decline of these firms will affect the markets. Many market experts have argued that the technical problems that have recently hit trading services and a lack of human oversight.

101、It is indicated in the first paragraph that（ ）。

A、the strength of high-speed trading firms is the computerization

B、the profits of high-speed trading are declining in recent years

C、all the high-speed firms are no longer profitable

D、every high-speed trader can make more money than the traditional traders

102、According to the first two paragraphs, the decline of high-speed trading firms is characterized by（ ）。

A、struggling to make any profits

B、the shrink of stock trading market

C、the reduction of profits and employee numbers

D、no longer being active in the nation's stock market

103、The phrase "swift reversal" most probably refers to（ ）。

A、high-powered software and super-fast data connections

B、new investors becoming profit machines

C、taking in charge of the price of a stock

D、not making huge profits as before

104、Which of the following would Peter Costa most probably agree on?（ ）

A、Decline of high-speed firms is good for proper market functioning.

B、Traditional traders and investors are afraid of high-speed firms.

C、Stock markets need the presence of high-speed trading firms.

D、High-speed trading firms could bring order to stock markets.

105、Which of the following is true according to the last paragraph?（ ）

A、Regulators think the prospect of high-speed firms is promising.

B、The influence of the decline of high-speed firms is not certain.

C、The stock markets are under strong oversight.

D、The stock markets are confident to overcome the technical problems.

材料

（二）

"The world´s environment is surprisingly healthy. Discuss." If that were an examination topic, most students would tear it apart, offering a long list of complaints: from local smog to global climate change, from the felling（砍伐） of forest to the extinction of species. The list would largely be accurate, the concern legitimate. Yet the students who should be given the highest marks would actually be those who agreed with the statement. The surprise is how good things are, not how bad.

After all, the world´s population has more than tripled during this century, and world output has risen hugely, so you would expect the earth itself to have been affected. Indeed, if people lived, consumed and produced things in the same way as they did in 1900（or in 1950 or in 1980）, the world by now would be a pretty disgusting place: smelly, dirty, toxic, and dangerous.

But they don´t. The reasons why they don´t, and why the environment has not been ruined, have to do with prices, technological innovation, social change and government regulation in response to popular pressure. That is why today´s environmental problems in the poor countries ought, in principle, to be solvable.

Raw materials have not run out, and show no sign of doing so. Logically, one day they must: the planet is a finite place. Yet it is also very big, and man is very ingenious. What has happened is that every time a material seems to be running short, the price has risen and, in response, people have looked for new sources of supply, tried to find ways to use less of the material, or looked for a new substitute. For this reason prices for energy and for minerals have fallen in real terms during the century. The same is true for food. Prices fluctuate, in response to harvests, natural disasters and political instability; and when they rise, it takes some time before new sources of supply become available. But they always do, assisted by new farming and crop technology. The long-term trend has been downwards.

It is where prices and markets do not operate properly that this benign（良性的） trend begins to stumble, and the genuine problems arise. Markets cannot always keep the environment healthy. If no one owns the resource concerned, no one has an interest in conserving it or fostering it: fish is the best example of this.

106、According to the author, most students （ ）。

A、believe the world´s environment is not as it is thought to be

B、think the world´s environment is in an undesirable condition

C、are not worried about the state of the world´s environment

D、have deep knowledge about environment