单项选择题

根据《标准》，以下哪项内容属于在开展确认业务时内部审计师必须履行的应有的职业审慎的内容？Ⅰ．考虑被审计对象的需要和期望。Ⅱ．考虑出现严重失误、违法乱纪现象和违犯相关法律法规行为的概率。Ⅲ．考虑需要审计的会计事项的数量。Ⅳ．相对于审计可能带来的种种好处，考虑审计业务的成本。

A.Ⅰ和Ⅳ是对的。
B.Ⅱ和Ⅲ是对的。
C.Ⅱ和Ⅳ是对的。
D.Ⅰ、Ⅱ、Ⅲ，Ⅳ都对。
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听力原文：Dear Sir,Last night I watched a Party Political broadcast on television. It was on behalf of the present government and in it the Prime Minister outlined the aims of the government. It made me very angry.To be fair, their plans for the future of this country are certainly interesting. They say they are going to build more day nurseries for mothers who go out to work, they say they are going to build more schools and increase the grants of university and college students. Then they say they are going to reduce unemployment; improve the National Health Service; cut the cost of dental treatment. And they say they intend to reduce the level of personal taxation. In the same breath they say they are going to cut inflation and thereby reduce the cost of living and help family budgets. Oh, yes, I nearly forgot. They are going to spend millions of pounds on a nuclear defense system to protect us from an enemy attack.But the question I want to ask is: where are they going to get all the money to put their ideas into practice? Well, I think 1 know the answer. The money is going to come out of the taxpayers' pocket. That's fight. It's you and me who are going to pay the bill.Sir, may I suggest the present state of the national economy means these plans are not only unrealistic, they're irresponsible and completely unbelievablE.Yours faithfully,Jennifer HudsonWhy is the woman writing the letter?A.Because she feels satisfied with the government.B.Because she feels angry with the government.C.Because she feels disappointed with the government.D.Because she feels proud of the government.
A.B.
C.
D.
E.Because
F.
B.Because
G.
C.Because
H.
D.Because
单项选择题
某位刚任职的内部审计师发现对于审计业务客户的运算发生了重大变化，该公司的高级审计师告诉他这是由于新任的经理吸引的客户增加引起的，所以告知其不用在意，那么该新任职的内部审计师应该：
A.听从高级审计师的建议，并因为节约成本的原因不再进行审计程序
B.该新任职的内部审计师不与高级审计师进行沟通独自进行调查
C.高级审计师应该帮助这位刚任职的内部审计师建立一个计划来收集恰当的审计证据
D.该高级审计师应该停止审计工作，直到该重大变化趋于正常
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