广东的审计师什么时候报名啊，有什么条件？

某组织委托服务机构处理其小时工资支付行为。内部审计人员关注当年的小时工资支付是否正确，特别是由统一合同规定应当按季度计提的养老金项目是否计算正确。下列哪项审计程序能够最好实现该项目标?

A.对整个报告期间内的小时工资支付活动进行随机抽样，重新计算支付金额和养老金金额，并与服务机构获得的数据进行核对;

B.对整个报告期间内的小时工资支付活动进行分层抽样，通过重新计算，核对从服务机构获得的数据;

C.对整个报告期间内的小时工资支付活动进行探索抽样，对结果进行处理;

D.在年度审计过程中向服务机构提交一系列测试数据，将其处理结果与审计人员预先计算好的结果进行对比。

听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based.

(3)

A．Banks will deal with the documentary credit along with the sales contract.

B．Banks take no care of the sales contract while dealing with the documentary credit.

C．Documentary credit and the sales contract are both important to banks.

D．Banks will care for either the documentary credit or the sales contract.

短文理解

听力原文： The banking system of China evolved from a mono-banking system between the 1940s and the early 1970s. Not until 1978 did China's banking system make a drastic shift in its banking philosophy and structure. The shift is not only a necessity for the country's development, but also acts as a gesture showing the "openness" of the country to the outside world.

Today, after nearly forty years of rapid development, China is moving towards a modem and market-oriented banking structure although there is still much to be improved to meet the needs of the country's development.

In the mid 1990s, banks in China began to focus their attention on capital adequacy requirements, non-performing and bad loans, profitability and also the industry's overall expansion strategy. Reforms of monetary and financial system in China are speeding up in the 90s. Existing specialized banks gradually have become commercial banks.

21. What kind of banking system did China have before the 1980s?

22.Up to now, how long has China experienced rapid development?

23.What are the banks in China focusing their attention on?

(21)

A．The same system as in the western countries.

B．A mono-banking system.

C．A modern banking system.

D．A commercial banking system.