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中英文对照学习版Harry Potter and the Prisoner of Azkaban《哈利˙波特与阿兹卡班囚徒》Chapter TwelveThe Patronus第12章守护神Harry knew that Hermione had meant well, but that didn't stop him being angry with her. He had been the owner of the best broom in the worl d for a few short hours, and now, because of her interference, he didn't know whether he woul d ever see it again. He was positive that there was nothing wrong with the Firebolt now, but what sort of state would it be in once it had been subjected to all sorts of anti-jinx tests?哈利知道赫敏的用意是好的，但还是忍不住生她的气。
世界上最好的飞天扫帚，他拿到手里才短短几个小时，就因为赫敏横插一杠子，现在还不知道这辈子能不能再见到它。
哈利可以肯定火弩箭目前没有一点毛病，但是做了各种反恶咒的检测之后，会是什么模样，那就只有天知道了。
Ron was furious with Hermione, too. As far as he was concerned, the stripping-d own of a brand-new Firebolt was nothing l ess than criminal damage. Hermione, who remained convinced that she had acted for the best, started avoiding the common room. Harry and Ron supposed she had taken refuge in the library, and didn't try and persuad e her to come back. All in all, they were glad when the rest of the school returned shortly after New Year, and Gryffind or Tower became crowd ed and noisy again.罗恩也很生赫敏的气。
第十二的英文怎么读_第十二的单词是什么你知道序数词的第十二它的英文翻译成什么吗?它的音标又是什么?以下是店铺给大家带来第十二的英文读音，以供参阅。
第十二的英文单词与读音第十二的英文单词：twelfth第十二的英文读音：英[twelfθ] 美 [twɛlfθ]第十二的词组习语twelfth grade1.十二年级twelfth century1.十二世纪December twelfth1.十二月十二日第十二的英文例句1. The first British attempt to colonize Ireland was in the twelfth century.英国最早尝试在爱尔兰开拓殖民地是在12世纪。
2. She is entitled to a twelfth of the cash.她有权获得这笔钱的1/12。
3. For her twelfth birthday, she asked for a chemistry set.她要一个化学箱作她12岁生日的礼物.4. December is the twelfth month of the year.12月是一年中的第12个月.5. As usual there will be the local and regional elections on June the twelfth.照例，6月12日将会进行地方及区域选举。
6. The tower, incidentally, dates from the twelfth century.那座塔，顺便提一下，可以追溯到12世纪。
7. They are going to play " Twelfth Night " next week.下周,他们将演出 " 第十二夜 ".8. During the twelfth century there is little to report.关于12世纪的情况,我们可谈的很少.9. Today is the twelfth. Why?今天是十二号. 怎么?10. It's November the twelfth.今天是十一月十二日.11. I had scarcely passed my twelfth birthday when I entered the inhospitable regions of examinations.我跨进那冷淡无情的考区时才十二周岁.12. Let's hope it's a bright sunny day on the twelfth! With much love.希望12日那天,是一个明朗的晴天! 顺致热情的问候.13. Twelfth: Life buoy . Feel free to come when you need to talk.第十二件: 救生圈(救生圈形的糖果)当你需要谈一谈时,随时可以来.14. There are two experiments is to be tested in twelfth chapter.本文第十二章中对可能测试的实验,有相关描述.15. As 2010 begins, Uranus is still in Pisces and your twelfth house.由于2010年开始, 天王星在双鱼座仍是和你的第12宫.第十二的双语例句1. Agassi was playing well above his world ranking of 12.阿加西的比赛表现大大超出了他在世界上第12位的排名。
final的用法和搭配单词：final1.1 词性：形容词、名词1.2 释义：- 形容词：最后的；最终的；决定性的。
- 名词：决赛；期末考试；期终考试。
1.3 英文解释：- 形容词：Coming at the end; ultimate; conclusive.- 名词：The last game in a competition; an examination at the end of a term or course.1.4 相关词汇：- 同义词（形容词）：last, ultimate, conclusive；（名词）：finale, championship game。
- 派生词：finally（副词，最后；终于）。
---2 起源与背景2.1 词源：来自拉丁语“finis”，意思是“结束，边界”。
2.2 趣闻：在古代罗马，当一场比赛或一场法律审判接近“finis”（结束）阶段时，会有各种仪式和紧张的氛围。
比如在角斗士比赛的“final”阶段，观众们会屏住呼吸，因为那是决定胜负的关键时刻。
---3 常用搭配与短语3.1 短语：- final decision：最终决定。
例句：The boss's final decision is that we should postpone the project.（老板的最终决定是我们应该推迟这个项目。
）- final exam：期末考试。
例句：I'm so nervous about the final exam next week.（我对下周的期末考试感到非常紧张。
）- final stage：最后阶段。
例句：The project is now in its final stage and we need to be careful.（这个项目现在处于最后阶段，我们需要小心。
）- final destination：最终目的地。
Chapter 12 第三题和第五题练习提示3. (a)Credit Debit An American buys a share of German stock(Financial account, U.S. asset import) -The American pays with a check on his Swiss bank account(Financial account, U.S. asset import) +(b) If the German stock seller deposits the U.S. check in its German bank,Credit Debit An American buys a share of German stock(Financial account, U.S. asset import) -The American pays with a check on his American bank account(Financial account, U.S. asset export) +(c)Credit Debit The sale of dollars by the Korean government(Financial account, U.S. asset export) -The Korean citizens who buy the dollars use them to buy American goods(Current account, U.S. goods export) +Credit Debit The sale of dollars by the Korean government(Financial account, U.S. asset export) -The Korean citizens who buy the dollars use them to buy American assets(Financial account, U.S. asset export) +(d) Suppose the company issuing the traveler’s check uses a checking account in France to make payments,Credit Debit The company issuing the traveler’s check pays the French restaurateur for the meal (Current account, U.S. service import) - Sale of claim on the company issuing the traveler’s check(Financial account, U.S. assets export) +(e)Credit Debit The California winemaker contributes a case of cabernet sauvignon abroad(Current account, U.S. unilateral current transfers) - Receivable of the California winemaker(Current account, U.S. goods export) +Credit Debit Receivable of the California winemaker(Current account, U.S. goods export) -The California winemaker contributes a case of cabernet sauvignon abroad(Current account, U.S. unilateral current transfers) +(f)Credit Debit The U.S. owned factory in Britain makes local earning(Current account, U.S. income receipts) +The U.S. owned factory in Britain deposits its local earning in a British bank(Financial account, U.S. asset import) -Credit Debit The U.S. owned factory in Britain uses its local earning to reinvest(Current account, U.S. income receipts) -The U.S. owned factory in Britain makes the payment for reinvestment(Financial account, U.S. asset import) +5.(a) Since Pecunia had a current account deficit of $1b and a nonreserve financial account surplus of $500m in 2002, the balance of Pecunia’s official reserve transaction should be +$500m as follow:Pecunia international transactionCredit Debit Current account -$1b Financial accountThe balance of Pecunia’s official reserve transaction +$500mThe balance of nonreserve assets +$500mThe balance of payment of Pecunia = the negative value of the balance of Pecunia’s official reserve transaction= -$500m.Pecunia had a financial account surplus of $1b in 2002; it implies Pecunia’s net foreign assets decreased by $1b in 2002.(b) Pecunian central bank had to sell $500m, so Pecunian central bank’s foreign reserves decreased by $500m:Pecunia international transactionCredit Debit Current account -$1b Financial accountPecunian official reserve assets +$500mForeign official reserve assets 0 0The balance of nonreserve assets +$500m(c) There was no need for Pecunian central bank to sell dollar, and Pecunian central bank’s foreign reserves increased by $100m as shown below:Pecunia international transactionCredit Debit Current account -$1b Financial accountPecunian official reserve assets -$100m Foreign official reserve assets + $600mThe balance of nonreserve assets +$500m(d)Pecunia international transactionCredit Debit Current account -$1b Financial accountPecunian official reserve assets -$100m Foreign official reserve assets + $600mThe balance of nonreserve assets +$500mThe following is for your reference:3.(a) The purchase of the German stock is a debit in the U.S. financial account. There is acorresponding credit in the U.S. financial account when the American pays witha check on his Swiss bank account because his claims on Switzerland fall by theamount of the check. This is a case in which an American trades one foreign assetfor another.(b) Again, there is a U.S. financial account debit as a result of the purchase of a Germanstock by an American. T he corresponding credit in this case occurs when theGerman seller deposits the U.S. check in its German bank and that bank lends themoney to a German importer (in which case the credit will be in the U.S. currentaccount) o r to an individual or corporation that purchases a U.S. asset (in whichcase the credit will be in the U.S. financial account). Ultimately, there will be someaction taken by the bank which results in a credit in the U.S. balance of payments.(c) The foreign exchange intervention by the French government involves the sale of aU.S. asset, the dollars it holds in the United States, and thus represents a debititem in the U.S. financial account. The French citizens who buy the dollars mayuse them to buy American goods, which would be an American current accountcredit,or an American asset, which would be an American financial accountcredit.(d) Suppose the company issuing the traveler’s check uses a checking account inFrance to make payments. When this company pays the French restaurateur for themeal, its payment represents a debit in the U.S. current account.The company issuing the traveler’s check must sell assets (deplete its checking account in France) to make this payment. This reduction in the French assetsowned by that company represents a credit in the American financial account.(e) There is no credit or debit in either the financial or the current account sincethere has been no market transaction.(f) There is no recording in the U.S. Balance of Payments of this offshore transaction.5.(a) Since non-central bank financial inflows fell short of the current-account deficit by$500 million, the balance of payments of Pecunia (official settlements balance) was–$500 million. The country as a whole somehow had to finance its $1 billioncurrent-account deficit, so Pecunia’s net foreign assets fell by $1 billion.(b) By dipping into its foreign reserves, the central bank of Pecunia financed theportion of the country’s current-account deficit not covered by private financialinflows. Only if foreign central banks had acquired Pecunian assets could thePecunian central bank have avoided using$500 million in reserves to complete the financing of the current account. Thus,Pecunia’s central bank lost $500 million in reserves, which would appear as anofficial financial inflow (of the same magnitude) in the country’s balance ofpayments accounts.(c) If foreign official capital inflows to Pecunia were $600 million, the Central Banknow increased its foreign assets by $100 million. Put another way, the countryneeded only $1 billion to cover its current-account deficit, but $1.1 billion flowed into the country (500 million private and600 million from foreign central banks). The Pecunian central bank must, therefore, have used the extra $100 million in foreign borrowing to increase its reserves. The balance of payments is still –500 million, but this is now comprised of 600 million in foreign Central Banks purchasing Pecunia assets and 100 million of Pecunia’s Central Bank purchasing foreign assets, as opposed to Pecunia selling 500 million in assets. Purchases of Pecunian assets by foreign central banks enter their countries’balance of payments accounts as outflows, which are debit items. The rationale is that the transactions result in foreign payments to the Pecunians who sell the assets.(d) Along with non-central bank transactions, the accounts would show an increase inforeign official reserve assets held in Pecunia of $600 million (a financial account credit, or inflow) and an increase Pecunian official reserve assets held abroad of $100 million (a financial account debit, or outflow). Of course, total net financial inflows of $1 billion just cover the current-account deficit.。
2023年新高考全国Ⅰ卷英语真题及答案解析本试卷共12页。
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第一部分听力（1-20小题）在笔试结束后进行。
第二部分阅读(共两节，满分50分)第一节(共15小题;每小题2.5分，满分37.5分)阅读下列短文，从每题所给的A、B、C、D四个选项中选出最佳选项。
ABike Rental&Guided ToursWelcome to Amsterdam,welcome to MacBike.You see much more from the seat of a bike! Cycling is the most economical,sustainable and fun way to explore the city,with its beautiful canals,parks,squares and countless lights.You can also bike along lovely landscapes outside of Amsterdam.Why MacBikeMacBike has been around for almost30years and is the biggest bicycle rental company in Amsterdam.With over2,500bikes stored in our five rental shops at strategic locations,we make sure there is always a bike available for you.We offer the newest bicycles in a wide variety, including basic bikes with foot brake(刹车),bikes with hand brake and gears(排挡),bikes with child seats,and children’s bikes.PricesHand Brake,Three Gears Foot Brake,No Gears1hour€7.50€5.003hours€11.00€7.501day(24hours)€14.75€9.75Each additional day€8.00€6.00Guided City ToursThe2.5-hour tour covers the Gooyer Windmill,the Skinny Bridge,the Rijksmuseum, Heineken Brewery and much more.The tour departs from Dam Square every hour on the hour, starting at1:00pm every day.You can buy your ticket in a MacBike shop or book online.1.What is an advantage of MacBike?A.It gives children a discount.B.It of offers many types of bikes.C.It organizes free cycle tours.D.It has over2,500rental shops.2.How much do you pay for renting a bike with hand brake and three gears for two days?A.€15.75.B.€19.50.C.€22.75.D.€29.50.3.Where does the guided city tour start?A.The Gooyer,Windmill.B.The Skinny Bridge.C.Heineken Brewery.D.Dam Square.【答案】1.B 2.C 3.D【解析】【导语】本文是一篇应用文。
A CLEAN, WELL-LIGHTED PLACE (1933)Ernest HemingwayIt was late and every one had left the cafe except an old man who sat in the shadow the leaves of the tree made against the electric light. In the day time the street was dusty; but at night the dew settled the dust and the old man liked to sit late because he was deaf and now at night it was quiet and he felt the difference. The two waiters inside the cafe knew that the old man was a little drunk, and while he was a good client they knew that if he became too drunk he would leave without paying, so they kept watch on him."Last week he tried to commit suicide," one waiter said."Why?""He was in despair.""What about?""Nothing."How do you know it was nothing?""He has plenty of money."They sat together at a table that was close against the wall near the door of the cafe and looked at the terrace where the tables were all empty except where the old man sat in the shadow of the leaves of the tree that moved slightly in the wind. A girl and a soldier went by in the street. The street light shone on the brass number on his collar. The girl wore no head covering and hurried beside him."The guard will pick him up," one waiter said."What does it matter if he gets what he's after?""He had better get off the street now. The guard will get him. They went by five minutes ago."The old man sitting in the shadow rapped on his saucer with his glass. The younger waiter went over to him."What do you want?"The old man looked at him. "Another brandy," he said."You'll be drunk," the waiter said. The old man looked at him. The waiter went away. "He'll stay all night," he said to his colleague. "I'm sleepy now. I never get into bed before three o'clock. He should have killed himself last week."The waiter took the brandy bottle and another saucer from the counter inside the cafe and marched out to the old man's table. He put down the saucer and poured the glass full of brandy."You should have killed yourself last week," he said to the deaf man. The old man motioned with his finger."A little more," he said. The waiter poured on into the glass so that the brandy slopped over and ran down the stem into the top saucer of the pile. "Thank you," the old man said. The waiter took the bottle back inside the cafe. He sat down at the table with his colleague again."He's drunk now," he said."He's drunk every night.""What did he want to kill himself for?""How should I know.""How did he do it?""He hung himself with a rope.""Who cut him down?""His niece.""Why did he do it?""For his soul.""How much money has he got?""He's got plenty.""He must be eighty years old.""Anyway I should say he was eighty.""I wish he would go home. I never get to bed before three o'clock. What kind of hour is that to go to bed?""He stays up because he likes it.""He's lonely. I'm not lonely. I have a wife waiting in bed for me.""He had a wife once too.""A wife would be no good to him now.""You can't tell. He might be better with a wife.""His niece looks after him.""I know. You said she cut him down.""I wouldn't want to be that old. An old man is a nasty thing.""Not always. This old man is clean. He drinks without spilling. Even now, drunk. Look at him.""I don't want to look at him. I wish he would go home. He has no regard for those who must work."The old man looked from his glass across the square, then over at the waiters. "Another brandy," he said, pointing to his glass. The waiter who was in a hurry came over."Finished," he said, speaking with that omission of syntax stupid people employ when talking to drunken people or foreigners. "No more tonight. Close now." "Another," said the old man."No. Finished." The waiter wiped the edge of the table with a towel and shook his head.The old man stood up, slowly counted the saucers, took a leather coin purse from his pocket and paid for the drinks, leaving half a peseta tip.The waiter watched him go down the street, a very old man walking unsteadily but with dignity,."Why didn't you let him stay and drink?" the unhurried waiter asked. They were putting up the shutters. "It is not half-past two.""I want to go home to bed.""What is an hour?""More to me than to him.""An hour is the same.""You talk like an old man yourself. He can buy a bottle and drink at home.""It's not the same.""No, it is not," agreed the waiter with a wife. He did not wish to be unjust. He was only in a hurry."And you? You have no fear of going home before your usual hour?""Are you trying to insult me?""No, hombre, only to make a joke.""No," the waiter who was in a hurry said, rising from putting on the metal shutters. "I have confidence. I am all confidence.""You have youth, confidence, and a job," the older waiter said. "You have everything.""And what do you lack?""Everything but work.""You have everything I have.""No. I have never had confidence and l'm not young.""Come on. Stop talking nonsense and lock up.""I am of those who like to stay late at the cafe," the older waiter said."With all those who do not want to go to bed. With all those who need a light for the night.""I want to go home and into bed.""We are of two different kinds," the older waiter said. He was now dressed to go home. "It is not only a question of youth and confidence although those things are very beautiful. Each night I am reluctant to close up because there may be some one who needs the cafe.""Hombre, there are bodegas open all night long.""You do not understand. This is a clean and pleasant cafe. It is well lighted. The light is very good and also, now, there are shadows of the leaves.""Good night," said the younger waiter."Good night," the other said. Turning off the electric light he continued the conversation with himself. It is the light of course but it is necessary that the place be clean and light. You do not want music. Certainly you do not want music. Nor can you stand before a bar with dignity although that is all that is provided for these hours. What did he fear? It was not fear or dread. It was a nothing that he knew too well. It was all a nothing and a man was nothing too. It was only that and light was all it needed and a certain cleanness and order. Some lived in it and never felt it but he knew it was already nada y pues nada y pues nada. Our nada who art in nada, nada be thy name thy kingdom nada thy will be nada in nada as it is in nada. Give us this nada our daily nada and nada us our nada as we nada our nadas and nada us not into nada but deliver us from nada; pues nada. Hail nothing full of nothing, nothing is with thee. He smiled and stood before a bar with a shining steam pressure coffee machine. "What's yours?" asked the barman."Nada.""Otro loco mas," said the barman and turned away."A little cup," said the waiter.The barman poured it for him."The light is very bright and pleasant but the bar is unpolished," the waiter said.The barman looked at him but did not answer. It was too late at night for conversation."You want another copita?" the barman asked."No, thank you," said the waiter and went out. He disliked bars and bodegas. A clean, well-lighted cafe was a very different thing. Now, without thinking further, he would go home to his room. He would lie in the bed and finally, with daylight, he would go to sleep. After all, he said to himself, it is probably only insomnia. Many must have it.。
CHAPTER 12 Multiple-Choice Questions1. easy IT has several significant effects on an organization. Which of the following would not be important from an auditing perspective?d a. Organizational changes.b. The visibility of information.c. The potential for material misstatement.d. None of the above; i.e., they are all important.2. easy The audit procedure which is least useful in gathering evidence on significant computer processes is:b a. documentation.b. observation.c. test decks.d. generalized audit software.3. Which of the following is not a benefit of using IT-based controls?easy a. Ability to process large volumes of transactions.d b. Ability to replace manual controls with computer-based controls.c. Reduction in misstatements due to consistent processing of transactions.d. Over-reliance on computer-generated reports.4. easy One significant risk related to an automated environment is that auditors may ____ information provided by an information system.b a. under-rely onb. over-rely onc. rely to little ond. over test5. Which of the following is not a risk specific to IT environments?easy a. Reliance on the functioning capabilities of hardware and software.b b. Increased human involvement.c. Loss of data due to insufficient backup.d. Reduced segregation of duties.6. easy Which of the following is not an enhancement to internal control that will occur as a consequence of increased reliance on IT?d a. Computer controls replace manual controls.b. Higher quality information is available.c. Computer-based controls provide opportunities to enhance separation of duties.d. Manual controls replace automated controls.7. Which of the following is not a risk to IT systems?easy a. Need for IT experiencec b. Separation of IT dutiesc. Improved audit traild. Hardware and data vulnerability8. Which of the following is not a category of an application control?easy a. Processing controls.c b. Output controls.c. Hardware controls.d. Input controls.9. Old and new systems operating simultaneously in all locations is a test approach known as: easy a. pilot testing.d b. horizontal testing.c. integrative testing.d. parallel testing.10. easy a When the client uses a computer but the auditor chooses to use only the non-IT segment of internal control to assess control risk, it is referred to as auditing around the computer. Which one of the following conditions need not be present to audit around the computer?a. Computer programs must be available in English.b. The source documents must be available in a non-machine language.c. The documents must be filed in a manner that makes it possible to locate them.d. The output must be listed in sufficient detail to enable the auditor to trace individualtransactions.11. Which of the following is a category of general controls?easy a. Processing controls.c b. Output controls.c. Physical and online security.d. Input controls.12. Which of the following statements related to application controls is correct?easy d a. Application controls relate to various aspects of the IT function including softwareacquisition and the processing of transactions.b. Application controls relate to various aspects of the IT function including physical securityand the processing of transactions in various cycles.c. Application controls relate to all aspects of the IT function.d. Application controls relate to the processing of individual transactions.13. General controls include all of the following except:easy a. systems development.c b. online security.c. processing controls.d. hardware controls.14. Which of the following IT duties should be separated from the others? easy a. Systems development.d b. Operations.c. Data control.d. All of the above should be separated.15. The extent to which IT duties are separated in an organization depends on: easy a. the organization’s size.c b. the organization’s compl exity.c. both a and b.d. neither a nor b.16. easy Predesigned formats for audit documentation and letters can be created and saved using both electronic spreadsheets and word processors. These are called:b a. desktop publishing.b. templates.c. macros.d. work files.17. easy ______ involves implementing a system in one part of the organization, while other locations continue to use the current system.c a. Parallel testingb. Online testingc. Pilot testingd. None of the above.18. To determine that user ID and password controls are functioning, an auditor would most likely: easy a. attempt to sign on to the system using invalid user identifications and passwords.a b. write a computer program that simulates the logic of the client’s access control software.c. extract a random sample of processed transactions and ensure that the transactions wereappropriately authorized.d. examine statements signed by employees stating that they have not divulged their useridentifications and passwords to any other person.19. easy When IT programs or files can be accessed from terminals, users should be required to enter a(n):d a. echo check.b. parity check.c. self-diagnosis test.d. authorized password.20. A n auditor’s flowchart of a client’s system is a graphical representation that depicts theauditor’s:easy a. program for tests of controls.b b. understanding of the system.c. understanding of the types of errors that are probable given the present system.d. documentation of the study and evaluation of the system.21. Which of the following is not a characteristic of an online processing system?medium a. Output of the data files is available on request.d b. Master files are updated at the time the entry is made.c. Display terminals are used for both input and output purposes.d. Programming is not allowed online and must be done separately.22. Typical controls developed for manual systems which are still important in IT systems include: medium a. proper authorization of transactions.d b. competent and honest personnel.c. careful and complete preparation of source documents.d. all of the above.23. The effectiveness of manual controls depends largely on:medium a. the competence of the person performing the control.d b. diligence of the person performing the control.c. neither a nor b, but other factors.d. both a and b.24. medium Which of the following does not properly complete the following sentence: “In put controls are designed to ensure that the information entered into the computer is _____.”b a. authorized.”b. for transactions occurring in the correct period.”c. accurate.”d. a complete record of the transactions entered.”25. ______ controls prevent and detect errors while transaction data are processed.medium a. Softwarec b. Applicationc. Processingd. Transaction26. A database management system:medium a. physically stores each element of data only once.a b. stores data on different files for different purposes, but always knows where they are andhow to retrieve them.c. allows quick retrieval of data but at a cost of inefficient use of file space.d. allows quick retrieval of data, but it needs to update files continually.27. Which of the following is not associated with converting from a manual to an IT system? medium a. It usually centralizes data.d b. It permits higher quality and more consistent controls over operations.c. It may eliminate the control provided by division of duties of independent persons whoperform related functions and compare results.d. It may take the recordkeeping function and the document preparation function away fromthose who have custody of assets and put those functions into the IT center.28. Which of the following statements about general controls is not correct?medium a. Disaster recovery plans should identify alternative hardware to process company data.d b. Successful IT development efforts require the involvement of IT and non-IT personnel.c. The chief information officer should report to senior management and the board.d. Programmers should have access to computer operations to aid users in resolvingproblems.29. Which of the following statements is correct?medium a. Auditors should evaluate application controls before evaluating general controls.c b. Auditors should evaluate application controls and general controls simultaneously.c. Auditors should evaluate general controls before evaluating application controls.d. None of these statements is correct.30. An important characteristic of IT is uniformity of processing. Therefore, a risk exists that: medium a. auditors will not be able to access data quickly.c b. auditors will not be able to determine if data is processed consistently.c. erroneous processing can result in the accumulation of a great number of misstatements ina short period of time.d. all of the above.31. medium Auditors should evaluate the ________ before evaluating application controls because of the potential for pervasive effects.d a. input controlsb. control environmentc. processing controlsd. general controls32. A control that relates to all parts of the IT system is called a(n):medium a. general control.a b. systems control.c. universal control.d. applications control.33. Controls which apply to a specific element of the system are called:medium a. user controls.d b. general controls.c. systems controls.d. applications controls.34. Which of the following is not an example of an applications control?medium a. An equipment failure causes system downtime.a b. There is a preprocessing authorization of the sales transactions.c. There are reasonableness tests for the unit selling price of a sale.d. After processing, all sales transactions are reviewed by the sales department.35. medium Which of the following is least likely to be used in obtaining an understanding of client general controls?c a. Examination of system documentationb. Inquiry of client personnel (e.g., key users)c. Observation of transaction processingd. Reviews of questionnaires completed by client IT personnel36. Which of the following is not a general control?medium a. Reasonableness test for unit selling price of a sale.a b. Equipment failure causes error messages on monitor.c. Separation of duties between programmer and operators.d. Adequate program run instructions for operating the computer.37. Controls which are built in by the manufacturer to detect equipment failure are called: medium a. input controls.c b. fail-safe controls.c. hardware controls.d. manufacturer’s controls.38. Auditors usually evaluate the effectiveness of:medium a. hardware controls before general controls.c b. sales-cycle controls before application controls.c. general controls before applications controls.d. applications controls before the control environment.39. medium Controls which are designed to assure that the information processed by the computer is authorized, complete, and accurate are called:a a. input controls.b. processing controls.c. output controls.d. general controls.40. Programmers should be allowed access to:medium a. user controls.d b. general controls.c. systems controls.d. applications controls.41. Programmers should do all but which of the following?medium a. Test programs for proper performance.b b. Evaluate legitimacy of transaction data input.c. Develop flowcharts for new applications.d. Programmers should perform each of the above.42. ______ tests determines that every field in a record has been completed.medium a. Validationc b. Sequencec. Completenessd. None of the above43. In an IT-intensive environment, most processing controls are:medium a. input controls.c b. operator controls.c. programmed controls.d. documentation controls.44. Which of the following is not a processing control?medium a. Control totals.c b. Logic tests.c. Check digits.d. Computations tests.45. Output controls are not designed to assure that data generated by the computer are: medium a. accurate.d b. distributed only to authorized people.c. complete.d. used appropriately by employees in making decisions.46. Auditors usually obtain information about general and application controls through: medium a. interviews with IT personnel.d b. examination of systems documentation.c. reading program change requests.d. all of the above methods.47. When auditors consider only non-IT controls in assessing control risk, it is known as: medium a. the single-stage audit.c b. the test deck approach.c. auditing around the computer.d. generalized audit software (GAS).48. medium The auditor’s objective to determine whether the client’s computer programs can correctly handle valid and invalid transactions as they arise is accomplished through the:a a. test data approach.b. generalized audit software approach.c. microcomputer-aided auditing approach.d. generally accepted auditing standards.49. medium The audit approach in which the auditor runs his or her own program on a controlled basis to verify the client’s data recorded in a machi ne language is:c a. the test data approach.b. called auditing around the computer.c. the generalized audit software approach.d. the microcomputer-aided auditing approach.50. medium Which of the following is not one of the three categories of testing strategies when auditing through the computer?a a. Pilot simulation.b. Test data approach.c. Parallel simulation.d. Embedded audit module.51. medium d Companies with non-complex IT environments often rely on microcomputers to perform accounting system functions. Which of the following is not an audit consideration in such an environment?a. Limited reliance on automated controls.b. Unauthorized access to master files.c. Vulnerability to viruses and other risks.d. Excess reliance on automated controls.52. Internal control is ineffective when computer personnel:medium a. participate in computer software acquisition decisions.c b. design flowcharts and narratives for computerized systems.c. originate changes in customer master files.d. provide physical security over program files.53. When using the test data approach:medium a. test data should include only exception conditions.d b. application programs tested must be virtually identical to those used by employees.c. select data may remain in the client system after testing.d. none of the above statements is correct.54. medium Because general controls have a _____ effect on the operating effectiveness of application controls, auditors must consider general controls.b a. nominalb. pervasivec. mitigatingd. worsening55. Errors in data processed in a batch computer system may not be detected immediately because: medium a. transaction trails in a batch system are available only for a limited period of time.b b. there are time delays in processing transactions in a batch system.c. errors in some transactions cause rejection of other transactions in the batch.d. random errors are more likely in a batch system than in an online system.56. ______ link equipment in large geographic regions. medium a. Cosmopolitan area networks (CANs)c b. Local area networks (LANs)c. Wide area networks (WANs)d. Virtual area networks (VANs)57. medium c Which of the following computer-assisted auditing techniques allows fictitious and real transactions to be processed together without client operating personnel being aware of the testing process?a. Parallel simulation.b. Generalized audit software programming.c. Integrated test facility.d. Test data approach.58. Firewalls are used to protect:medium a. erroneous internal handling of data.d b. against insufficient documentation of transactions.c. illogical programming commands.d. unauthorized use of system resources.59. In an IT system, automated equipment controls or hardware controls are designed to: medium a. correct errors in the computer programs.c b. monitor and detect errors in source documents.c. detect and control errors arising from the use of equipment.d. arrange data in a logical sequential manner for processing purposes.60. medium If a control total were to be computed on each of the following data items, which would best be identified as a hash total for a payroll IT application?b a. Gross wages earned.b. Employee numbers.c. Total hours worked.d. Total debit amounts and total credit amounts.61. What tools do companies use to limit access to sensitive company data? medium a. Encryption techniques.d b. Digital signatures.c. Firewalls.d. All of the above.62. medium Rather than maintain an internal IT center, many companies use ________ to perform many basic functions such as payroll.b a. general service providersb. application service providersc. either a or bd. neither a nor b63. medium d A company uses the account code 669 for maintenance expense. However, one of the company clerks often codes maintenance expense as 996. The highest account code in the system is 750. What internal control in the company’s computer program would detect this error?a. Pre-data input check.b. Valid-character test.c. Sequence check.d. Valid-code test.64. Which of the following is not an application control?challenging a. Preprocessing authorization of sales transactions.d b. Reasonableness test for unit selling price of sale.c. Post-processing review of sales transactions by the sales department.d. Separation of duties between computer programmer and operators.65. challenging d It is common in IT systems to have certain types of transactions initiated automatically by the computer. Which of the following activities would not be an appropriate candidate for automatic computer initialization?a. In a bank, periodic calculation of interest on customer accounts.b. In a manufacturing facility ordering inventory at preset order levels.c. In a hospital, the ordering of oxygen when pre-specified levels are achieved.d. In an investment brokerage firm, the sale of pharmaceutical stocks when the Dow-JonesIndustrial Average falls below a certain level.66. challenging Application controls vary across the IT system. To gain an understanding of internal control for a private company, the auditor must evaluate the application controls for every:d a. every audit area.b. every material audit area.c. every audit area in which the client uses the computer.d. every audit area where the auditor plans to reduce assessed control risk.67. challenging Many clients have outsourced the IT functions. The difficulty the independent auditor faces when a computer service center is used is to:c a. gain the permission of the service center to review their work.b. find compatible programs that will analyze the service center’s pro grams.c. determine the adequacy of the service center’s internal controls.d. try to abide by the Code of Professional Conduct to maintain the security andconfidentiality of client’s data.68. challenging An auditor who is testing IT controls in a payroll system would most likely use test data that contain conditions such as:a a. time tickets with invalid job numbers.b. overtime not approved by supervisors.c. deductions not authorized by employees.d. payroll checks with unauthorized signatures.69. Which of the following is not a general control?challenging a. The plan of organization and operation of IT activity.c b. Procedures for documenting, reviewing, and approving systems and programs.c. Processing controls.d. Hardware controls.70. challenging In comparing (1) the adequacy of the hardware controls in the system with (2) the organization’s methods of handling the errors that the computer identifies, the independent auditor is:c a. unconcerned with both (1) and (2).b. equally concerned with (1) and (2).c. less concerned with (1) than with (2).d. more concerned with (1) than with (2).71. Service auditors do not issue which of the following types of reports?challenging a. Report on implemented controlsb b. Report on controls that have been implemented and tested for design effectivenessc. Report on controls that have been implemented and tested for operating effectivenessd. Each of the above is issued.72. The most important output control is:challenging b a. distribution control, which assures that only authorized personnel receive the reportsgenerated by the system.b. review of data for reasonableness by someone who knows what the output should look like.c. control totals, which are used to verify that the computer’s results are correct.d. logic tests, which verify that no mistakes were made in processing.Essay Questions73.easyBriefly define general controls and application controls.Answer:General controls are those that relate to all aspects of the IT function. They includecontrols related to administration, software acquisition and maintenance, physical and on-line security, backup and disaster recovery planning, and hardware controls. Applicationcontrols relate to the processing of individual transactions. Application controls arespecific to certain software applications and typically do not affect all IT functions.74.easyWhat are three specific risks to IT systems?Answer:Three specific risks to IT systems include risks to hardware and data, a reduced audit trail,and the need for IT experience and separation of IT duties.75.mediumDiscuss how the integration of IT into accounting systems enhances internal control.Answer:Enhancements to internal control resulting from the integration of IT into accountingsystems include:•Computer controls replace manual controls. Replacing manual procedures withprogrammed controls that apply checks and balances to each processed transactionand that process information consistently can reduce human error that is likely tooccur in traditional manual environments.•Higher quality information is available. IT systems typically provide managementwith more and higher quality information faster than most manual systems.76.Identify the three categories of application controls, and give one example of each.mediumAnswer:Application controls fall into three categories:•Input controls. Key verification and check digits are examples of input controls.•Processing controls. One example is a reasonableness test for the unit selling price ofa sale.•Output controls. One example is post-processing review of sales transactions by thesales department.Discuss what is meant by the term “auditing around the computer.”77.mediumAnswer:“Auditing around the computer”occurs when the auditor considers only the non-ITcontrols when assessing control risk. Under this approach, the auditor obtains anunderstanding of internal control and performs tests of controls, substantive tests oftransactions, and account balance verification procedures in the same manner as in manualsystems. However, there is no attempt to test, or rely on, the client’s IT controls.78.Discuss the circumstances that must exist for the auditor to “audit around the computer.”mediumAnswer:To “audit around the computer,” the following conditions must exist:•The source documents must be available in a form readable by a human.•The documents must be maintained in a manner that makes it possible to locate themfor auditing purposes.•The output must be listed in sufficient detail to enable the auditor to trace individualtransactions from the source documents to the output and vice versa.If any of these conditions does not exist, the auditor will have to rely on computer-orientedcontrols.79.Describe three computer auditing techniques available to the auditor.mediumAnswer:Computer auditing techniques available to the auditor are:•Test data approach. Using this approach, the auditor develops different types oftransactions that are processed under his or her own control using the client’scomputer programs on the client’s IT equipment.•Parallel simulation. Using parallel simulation, the auditor writes a computer programthat replicates some part of the client’s application system. The client’s data is thenprocessed using the auditor’s computer program. The auditor then compares the outputgenerated by his or her program with that generated by the client’s program to test thecorrectness of the client’s program. Generalized audit software may be used.•Embedded audit module. Using this approach, the auditor inserts an audit module inthe client’s application system to capture transactions with characteristics that are ofinterest to the auditor.80. medium What are the two software testing strategies that companies typically use? Which strategy is more expensive?Answer:Companies may use pilot testing and parallel testing to test new software. Pilot testing involves operating the new software at a limited number of facilities, while continuing to operate the old software at all other locations. Parallel testing involves operating the new and old software simultaneously. Parallel testing is more expensive than pilot testing.81.mediumDiscuss the advantages and benefits of using generalized audit software.Answer:Advantages and benefits of using generalized audit software include:•they are developed in such a manner that most of the audit staff can be trained to use the program even if they have little formal IT education.• a single program can be applied to a wide range of tasks without having to incur the cost or inconvenience of developing individualized programs.•generalize audit software can perform tests much faster and in more detail than using traditional manual procedures.82.mediumWhy do businesses use networks? Describe a local area network and a wide area network.Answer:Networks are used to link equipment such as microcomputers, midrange computers,mainframes, work stations, servers, and printers. A local area network links equipmentwithin a single or small cluster of buildings and is used only within a company. A widearea network links equipment in larger geographic regions, including global operations.83. medium Discuss the four areas of responsibility under the IT function that should be segregated in large companies.Answer:The responsibilities for IT management, systems development, operations, and data control should be separated:•IT Management. Oversight of the IT function should be segregated from the systems development, operations, and data control functions. Oversight of IT should be theresponsibility of the Chief Information Officer or IT manager.•Systems development. Systems analysts are responsible for the overall design of each application system. Programmers develop, test, and document applications software.Programmers and analysts should not have access to input data or computeroperations.•Operations. Computer operators are responsible for the day-to-day operations of the computer.•Data control. Data control personnel independently verify the quality of input and the reasonableness of output.。
