问题 单项选择题

A注册会计师是P公司2005年度会计报表审计的外勤审计负责人,在编制审计报告过程中,A注册会计师需对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定,请代为做出正确的专业判断。 根据独立审计准则的要求,注册会计师在 ( )对被审计单位年度会计报表发表意见或出具无法表示意见的审计报告。

A.实施了必要的审计程序后

B.实施审计工作的基础上

C.实施了必要审计方法基础上

D.实施了符合性测试和实质性测试的程序后

答案

参考答案:B

解析: 根据独立审计准则的要求,注册会计师在实施审计工作的基础上对被审计单位年度会计报表发表意见或出具无法表示意见的审计报告;考虑到注册会计师在出具无法表示意见的审计报告时,审计范围受到限制产生的影响非常重大和广泛,无法实施必要的审计程序,以至不能获取充分、适当的审计证据,因此修订后的审计报告含义中将“实施了必要的审计程序”修改为“在实施审计工作的基础上”。

单项选择题

When I was young, my parents ran a snack bar in our small town.

One evening in early April, my mother told me to fill in at the snack bar (1) a worker who had the flu. I told her I would mess it up, (2) I had never worked at the bar before. I (3) that instead of making money, I would end up owing it.

"You can do it, " said my mother, " (4) , you won’t get much business until lunch. "

"But I’ll never remember the orders, and I’m no good (5) money. Please, Mom, don’t (6) me. "

"Then I’ll help you", she said.

I shrugged my shoulders. I thought my mother’s (7) was a bad one, but I (8) .

When I got to the bar the next day, I found my mother was (9) . Because the weather that day was rainy and cold, people wanted hot snacks and drinks. (10) , I was really slow at taking the orders and making change. The line of people grew, and everybody seemed (11) , I was so nervous that my hands shook, and I (12) a cup into pieces. What a mess! Then my mother came to (13) me, and she also showed me how to make (14) If someone gave me $ 5 for something that cost $ 3.25, I handed over (15) quarters and a dollar and said, "75 cents makes four dollars, plus one dollar makes five. " Things went more (16) after that.

By the end of the day, I could remember orders, (17) the bill, and make change quickly with a smile. I was even a little (18) when the sun came out and dried up business. My mother said she was proud of me, and when she (19) that I work at the snack bar again next year, I did not even shrug. I was too busy (20) the restaurant I would open one day.

8()。

A. guessed

B. obeyed

C. begged

D. admitted

单项选择题