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3.应当实施控制测试的情形有(    )。
A、相关控制虽未得到执行,但设计合理
B、预期控制的运行是有效的
C、仅实施实质性程序不足以提供认定层次充分、适当的审计证据
D、相关控制虽然设计有缺陷,但预期运行有效

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单项选择题Task2Directions:ThistaskisthesameasTask1.The5questionsorunfinishedstatementsarenumbered41to45.Thehumanbodyhasdevelopeditsmillionsofnervestobehighlyawareofwhatgoesonbothinsideandoutsideofit.ThishelpsusadjusttotheoutsideworlD.Withoutournervesandourbrain,whichisasystemofnerves,wecouldn’tknowwhatshappening.Butwepayforoursensitivity.Wecanfeelpainwhentheslightestthingiswrongwithanypartofourbody.Thehistoryoftorture(折磨)isbasedonthehumanbodybeingopentopain.Butthereisawaytohandlepain.LookattheIndianfakir(苦行僧)whositsonabedofnails.Fakirscanputaneedlefightthroughanarm,andfeelnopain.Thisabilitythatsomehumanshavedevelopedtohandlepainshouldgiveusideasabouthowthemindcandealwithpain.Thebigthinginwithstandingpainisourattitudetowardit.Ifthedentistsays,'Thiswillhurtalittle,'ithelpsustoacceptthepain.Bystayingrelaxed,andbytreatingthepainasaninterestingsensation(感觉),wecanhandlethepainwithoutfallingapart.Afterall,althoughpainisanunpleasantsensation,itisstillasensation,andsensationsarethestuffoflifE.41.ThehumanbodyhasdevelopedasystemofnervesthatenablesustoA)stayrelaxedB)avoidpainC)standtortureD)feelpain

A.The5questionsorunfinishedstatementsarenumbered41to45.
Thehumanbodyhasdevelopeditsmillionsofnervestobehighlyawareofwhatgoesonbothinsideandoutsideofit.
ThishelpsusadjusttotheoutsideworlD.Withoutournervesandourbrain,whichisasystemofnerves,wecouldn’tknowwhatshappening.Butwepayforoursensitivity.Wecanfeelpainwhentheslightestthingiswrongwithany
partofourbody.Thehistoryoftorture(折磨)isbasedonthehumanbodybeingopentopain.
Butthereisawaytohandlepain.LookattheIndianfakir(苦行僧)whositsonabedofnails.Fakirscanputaneedlefightthroughanarm,andfeelnopain.Thisabilitythatsome
humanshavedevelopedtohandlepainshouldgiveusideasabouthowthemindcandealwithpain.
Thebigthinginwithstandingpainisourattitudetowardit.Ifthedentistsays,'Thiswillhurtalittle,'ithelpsustoaccept
thepain.Bystayingrelaxed,andbytreatingthepainasaninterestingsensation(感觉),wecanhandlethepainwithoutfallingapart.Afterall,althoughpainisanunpleasantsensation,itisstillasensation,
andsensationsarethestuffoflifE.
41.Thehumanbodyhasdevelopedasystemofnervesthatenablesusto
A)stayrelaxed
B)avoidpain
C)standtorture
D)feelpain