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The International Regulations for Preventing Collisions at S

题目
单选题
The International Regulations for Preventing Collisions at Sea（）while carrying out search and rescue operation.
A

apply fully

B

apply half

C

apply in part

D

not apply

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相似问题和答案

第1题：

____ day of June is International Children's Day.

A、The first

B、First

C、One


参考答案：A

第2题：

The word “breadth of a vessel” in International Regulations for Preventing Collision at Sea 1972 means ______.

A.The molded breadth

B.The registered breadth

C.The breadth amidships

D.The maximum breadth


正确答案：D
在1972年国际海上避碰规则中的“船宽”是指最大宽度。

第3题：

4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to

establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an

audit of financial statements.

Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention

during the conduct of an audit. (5 marks)


正确答案：
4 CLEEVES CO
(a) Reporting non-compliance
Non-compliance refers to acts of omission or commission by the entity being audited, either intentional or unintentional, that
are contrary to the prevailing laws or regulations.
To management
Regarding non-compliance that comes to the auditor’s attention the auditor should, as soon as practicable, either:
■ communicate with those charged with governance; or
■ obtain audit evidence that they are appropriately informed.
However, the auditor need not do so for matters that are clearly inconsequential or trivial and may reach agreement1 in
advance on the nature of such matters to be communicated.
If in the auditor’s judgment the non-compliance is believed to be intentional and material, the auditor should communicate
the finding without delay.
If the auditor suspects that members of senior management are involved in non-compliance, the auditor should report the
matter to the next higher level of authority at the entity, if it exists (e.g. an audit committee or a supervisory board). Where
no higher authority exists, or if the auditor believes that the report may not be acted upon or is unsure as to the person to
whom to report, the auditor would consider seeking legal advice.
To the users of the auditor’s report on the financial statements
If the auditor concludes that the non-compliance has a material effect on the financial statements, and has not been properly
reflected in the financial statements, the auditor expresses a qualified (i.e. ‘except for disagreement’) or an adverse opinion.
If the auditor is precluded by the entity from obtaining sufficient appropriate audit evidence to evaluate whether or not noncompliance
that may be material to the financial statements has (or is likely to have) occurred, the auditor should express a
qualified opinion or a disclaimer of opinion on the financial statements on the basis of a limitation on the scope of the audit.
Tutorial note: For example, if management denies the auditor access to information from which he would be able to assess
whether or not illegal dumping had taken place (and, if so, the extent of it).
If the auditor is unable to determine whether non-compliance has occurred because of limitations imposed by circumstances
rather than by the entity, the auditor should consider the effect on the auditor’s report.
Tutorial note: For example, if new legal requirements have been announced as effective but the detailed regulations are not
yet published.
To regulatory and enforcement authorities
The auditor’s duty of confidentiality ordinarily precludes reporting non-compliance to a third party. However, in certain
circumstances, that duty of confidentiality is overridden by statute, law or by courts of law (e.g. in some countries the auditor
is required to report non-compliance by financial institutions to the supervisory authorities). The auditor may need to seek
legal advice in such circumstances, giving due consideration to the auditor’s responsibility to the public interest.

第4题：

Said cargo spaces having been cleaned in accordance with the Regulations and the recommendations of the (US) National Cargo Bureau，Inc. This wording is likely to appear in ______.

A.CERTIFICATE OF CLEANLINESS

B.FUMIGATION AND GAS FREE CERTIFICATE

C.CERTIFICATE OF CLASS

D.INTERNATIONAL OIL POLLUTION PREVENTION CERTIFICATE


正确答案：A

第5题：

The safe operations of a liquified gas can be found in ________ ．

A.International Maritime Dangerous Goods Carried by Sea

B.International Code for the Construction and Equipment of Ships Carrying Gases in Bulk

C.International Convention for the Safety of Life at Sea

D.International Regulations for Preventing Collisions at Sea


正确答案：B

第6题：

China Calls for Unified International Rules Against Internet Crime

Cyber security has always been a serious issue as the Internet industry is ever growing. Nowadays, people can easily connect to the Internet with a simple click of a mouse. But the global network can be easily destroyed by a single leak. The world is facing a difficult situation in keeping web security.

Currently, there are no unified international rules for maintaining Internet security. China has called for unified international rules against Internet crime. Last year China and some other countries handed in a draft Code of Conduct on Information Security to the UN.

World leaders and experts discussed the possible Internet threats facing the world. They agreed that the only way to deal with Internet security threats was to trust each other and strengthen cooperation. The threats cannot be solved by any one country alone. And for these reasons, countries would have a greater chance of trusting each other in dealing with such threats.

Though great efforts were made to issue common regulations for the Internet, few results have been achieved yet. There's still a long way to go for unified global Internet security rules and regulations.

26. Maintaining web security is () for the world.

A. easy

B. a piece of cake

C. difficult

27. There are () to maintain cyberspace security.

A. no unified international regulations

B. unified international regulations

C. worldwide unified regulations

28. The only way to deal with cyber security threats was to()

A. depend on China and the United Nations

B. strengthen international cooperation and trust each other

C. ask world leaders and experts for help

29.().results have been achieved in terms of common regulations for the Internet.

A. A lot of

B. Few

C. Good

30.()summited a draft Code of Conduct on Information Security.

A. China only

B. The United States

C. China and some other countries


参考答案：26、C 27、A 28、B 29、B 30、C


第7题：

According to the international regulations concerning the prevention of pollution of sea areas from ships, the disposal into the sea of all plastics is______.

A.welcome

B.admitted in some special sea areas

C.prohibited

D.acceptable


正确答案：C

第8题：

The passage deals with all the following aspects bird flu EXCEPT _______.

A. the origin and history of bird flu

B. the importance of international cooperation

C. the possible dangers of a national outbreak

D. the significance of preventing it from spreading


正确答案：A

第9题：

Said cargo spaces having been cleaned in accordance with the Regulations of the United States Coast Guard and the Code of Federal Regulations so far as applicable，and in accordance with the recommendations of the National Cargo Bureau，Inc. This wording is likely to appear in ______.

A.CERTIFICATE OF CLEANLINESS

B.FUMIGATION AND GAS FREE CERTIFICATE

C.CERTIFICATE OF CLASS

D.INTERNATIONAL OIL POLLUTION PREVENTION CERTIFICATE


正确答案：A

第10题：

SOLAS is the abbreviation of ______.

A.International Maritime Dangerous Goods Carried by Sea

B.International Code for the Construction and Equipment of Ships Carrying Gases in Bulk

C.International Convention for the Safety of Life at Sea

D.International Regulations for Preventing Collisions at Sea


正确答案：C

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