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根据国家审计准则的制定,下列各项中不属于审计组成员工工作职责的是()。

A、保持审计的独立性
B、按照分工完成审计任务如实记录实施的审计工作
C、如实记录实施的审计工作
D、对审计报告提出审理意见
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正确答案:

D

答案解析:

审计组成员的职责包括:遵守国家审计准则,保持审计独立性 ;按照分工完成审计任务,获取审计证据;如实记录实施的审计工作并报告工作结果;完成分配的其他工作。选项属于审计机关审理机构的工作职责。

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Passage4

Questions16to20arebasedonthefollowingpassage:

Cultureshockisanoccupationaldisease(职业病)forpeoplewhohavebeensuddenlytransplantedabroad.

Cultureshockiscausedbytheanxietythatresultsfromlosingallfamiliarsignsandsymbolsofsocialintercourse.Thosesignsareasfollowing:whentoshakehandsandwhattosaywhenmeetpeople,whenandhowtogivetips,howtomakepurchases,whentoacceptandrefuseinvitations,whentotakestatementsseriouslyandwhennot.Thesesigns,whichmaybewords,gestures,facialexpressions,orcustoms,areacquiredbyallofusinthecourseofgrowingupandasmuchapartofourcultureasthelanguagewespeakorthebeliefsweaccept.Allofusdependonhundredsofthesesignsforourpeaceofmindandday-to-dayefficiency,butwedonotcarrymostatthelevelofconsciousawareness.

Nowwhenanindividualentersastrangeculture,allormostofthesefamiliarsignsareremoved.Nomatterhowbroadmindedorfullofgoodwillyoumaybeaseriesofsupportshavebeenknockedfromunderyou,followedbyafeelingoffrustration.Whensufferingfromcultureshockpeoplefirstrejecttheenvironmentwhichcauseddiscomfort.Thewaysofthehostcountryarebadbecausetheymakeusfeelbad.Whenforeignersinastrangelandgettogetherincomplainaboutthehostcountryitspeople,youcanbesurethattheyaresufferingfromcultureshock.

16.Accordingtothepassage,cultureshockis.

A.anoccupationaldiseaseofforeignpeopleB.mayleadtoveryserioussymptoms

C.actuallynotadiseaseD.incurable

17.Accordingtothepassage,cultureshockresultfrom.

A.thesuddenchangeofsocialatmosphereandcustoms

B.thesuddenchangeofourdailyhabits

C.thesuddenlossofourownsignsandsymbols

D.thediscomfortthatwefeelwhenfacedwithaforeigner

18.Whichoneofthefollowingmaynotbeasymptomofcultureshock?

A.Youdon’tknowhowtoexpressyourgratitude.

B.Youdon’tknowhowtogreetotherpeople.

C.Yousuddenlyforgetwhatawordmeans.

D.Youdon’tunderstandwhyaforeignershrugs.

19.Accordingtothepassage,howwouldapersonwhostaysabroadmostprobablyreactwhenheisfrustratedbythecultureshock?

A.Heismostlikelytorefusetoabsorbthestrangeenvironmentatfirst.

B.Heisreallytoacceptthechangeandadapthimselftothenewenvironment.

C.Althoughhetakestheculturedifferenceforgranted,hestilldoesn’tknowhowtodowithit.

D.Hemaybegintohatethepeopleorthingsaroundhim.

20.Themainideaofthispassageisthat.

A.cultureshockisanoccupationaldisease

B.cultureshockiscausedbytheanxietyoflivinginastrangeculture

C.cultureshockhaspeculiarsymptoms

D.itisveryhardtocopewithlifeinanewsetting

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