考试题目来源于：华医网题库助手（https://gongxuke.net/）

HavingattendedalectureonTrainingandDevelopment,astudentaccountantattemptsthe

A、oncreteexperiences

B、Observationandreflection

C、ormationofabstractconcepts

D、pplyingandtestingtheconceptslearnt

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答案解析：BydefinitionanddescriptionofKolb’slearningcycle.

Whichoneofthefollowingcanbeconsideredasanadvantageofoutsourcinginternalaudit?

A、Managementcanconcentrateonthecoreactivitiesofthebusiness

B、Theoutsourcingstaffwillnot“getunderthefeet”ofmanagementandothercompanystaff

C、The“expectationgap”willbenarrowed

D、Thecorporateculturewillbechanged

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答案解析：OutsourcinghasnoimpactonCandD.Whetheroutsourcedornot,internalauditorswouldstill“getunderthefeet”ofmanagement–theywouldalwaysbeonsiteatvarioustimesandvariousdegrees.

Whoarethethreemainpartiestoanassuranceengagementreportingontheoperationof

A、uditcommittee,employees,shareholders

B、uditcommittee,internalauditors,externalauditors

C、Shareholders,directors,externalauditors

D、irectors,shareholders,internalaudit

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答案解析：Responsibleparty(directors)preparethesubjectmatter(internalcontrols)thatisevaluatedbyapractitioner(externalauditor)forreportingtotheintendeduser(shareholders).

Kateisamemberofaprojectgroup.Sheishighlyknowledgeableandconsideredbyhercolleagues

A、Specialistexpert

B、inishercompleter

C、Plant

D、Shaper

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答案解析：Specialistexpertwouldbesingle-minded,technicallycompetentintheirfield,passionateabouttheirfieldoverlookingthewhole.Finishercompleterorderly,perfectionist,chasestheteamtoperfection,attendstodetail,worr

AccordingtoWarrenBennis,whichoneofthefollowingrelatestotransactionalleadership?

A、Leadersdotherightthings

B、Managersmanage

C、Leaderslead

D、Managersdothingsright

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答案解析：Aistransformationalleadership.B&Carecommonsense“definitions”.

Kimisamanagingdirectorwhoisresultsdriven,totheexclusionofeverythingelseinherjob.

A、TheoryY

B、Psychologicallydistant

C、TheoryX

D、ountryclub

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答案解析：TheoryYmanagersorganiseenvironmentsthatallowtheirsubordinatestoachieve.Theyknowtheirworkersarewillingtoacceptresponsibilityandwillexerciseself-directiontomeetgoals.Psychologicallydistantmanagersformal

WhenplanningtheauditofDoshTravel,thelargestmanufacturingcompanywithinthecountry,

A、Transaction,analyticalreviewandsubstantive

B、omplianceandsubstantive

C、Testsofcontrol,analyticalreviewandbalancesheet

D、Substantiveonly

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答案解析：Complianceandsubstantivearethegeneralnamesgiventoacombinationofvarioustests.Testsofcontrolarecompliancetests.Transactiontests,analyticalreviewandbalancesheettestsaresubstantivetests.

Whichoneofthefollowingisanexampleofunfairdismissal?

A、Theaccountantisdismissedfollowingherconvictionoftheftfromherpreviousemployer

B、nemployeeisdismissedforarepeatedminoroffencefollowinganoralwarningwhentheoffencewasfirstcommitted

C、shopfloorworkerisdismissedforcontinuallyturninguplateforwork.Thecorrectdismissalprocedurewasfollowed

D、managerisdismissedforgrossmisconduct.Whilstthemeaningofgrossmisconductisfullyexplainedwithintheirtermsandconditionsofemployment,theiroffencewasnotgivenasanexamplewithinthetermsandconditions

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答案解析：A,CandDhavebeendismissedfairly,eventhoughinthecaseofDtheoffencewasnotspecificallylisted,themeaningofgrossmisconductwasfullyexplained.WithB,aformalwrittenwarningshouldhavebeenissuedforthesecondoffence(

Asamanager,Anniisrequiredtosetobjectives,establishaplantoachievethoseobjectives,

A、Task

B、Team

C、Individual

D、Manager

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答案解析：Teamrelatestostandards,spirit,motivation,dynamics,communication,performance,monitoring,succession.Individualmeansdeveloping,training,strengths,weaknesses,appraisal,rewards,balance.Themanageristheoverl

Infinity&Beyondisatraditionaltravelcompanyprovidingaspecialisedserviceintailormade

A、Product,price

B、People,place

C、Promotion,product

D、Price,place

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答案解析：Usingtheinternetwouldmeancustomersnolongerhavedirectinterfacewithpeople,thewebsitetakesoverthatimportantroleofformingfirstimpressions.Theplaceofcarryingoutselling/marketingandhowtheproductisplacedinfr