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ACCAP1模拟测试题及答案解析(8)

来源 :中华考试网 2017-04-10

  Question:What is power distance?

  A. A system of measuring how approachable senior mangers are perceived to be

  B. The number of metres between the boardroom and the area where operational staff work

  C. The degree of acceptance of the unequal distribution of power

  D. The extent to which the organisation emphasises the importance of following the instructions of directors and managers

  E. The number of levels between the top and bottom of an organisational hierarchy

  The correct answer is: The degree of acceptance of the unequal distribution of power.

  Question:Under the Sarbanes-Oxley requirements, boards will not be able to conclude that controls are effective if there are material weaknesses in controls, severe deficiencies that result in _________ that material misstatements won't be prevented or detected?

  What words should be where the gap is?

  A. A strong probability

  B. Absolute certainty

  C. A reasonable probability

  D. An expectation beyond reasonable doubt

  E. A more than remote likelihood

  The correct answer is: A more than remote likelihood.

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