问题 多项选择题

在对N公司2009年度财务报表进行审计的过程中,Y注册会计师负责有关期初余额的审计。在审计过程中遇到以下问题,请代为作出正确的专业判断。

以下与期初存货余额相关的论述中,不正确的是( )。

A.对于未能对期初存货余额实施监盘这一事项,不应直接视为审计范围受到限制

B.上年度财务报表已由前任注册会计师发表无保留意见,可直接确认期初存货余额

C.根据已经确认期末存货余额,倒推期初存货余额并予以确认

D.无需专门对期初存货余额发表意见

答案

参考答案:B,C,D

解析: 选项A,尽管未能对期初存货余额实施监盘,但只要注册会计师通过适当程序,如查阅前任注册会计师工作底稿等,就会获取充分适当的审计证据,确认期初余额的真实性,不应直接视为审计范围受到限制。注册会计师对报表进行审计,就是对所审财务报表整体发表意见,一般无需专门对期初余额发表审计意见,选项D的表述过于绝对。

单项选择题 A3/A4型题
问答题

Discussion of the assimilation of Puerto Ricans (波多黎各人 ) in the United States has focused on two factors: social standing and the loss of national culture. In general, excessive stress is placed on one factor or the other, depending on whether the commentator is North American or Puerto Rican. Many North American social scientists, such as Oscar Handlin, Joseph Fitzpatrick, and Oscar Lewis, consider Puerto Ricans as the most recent in a long line of ethnic entrants to occupy the lowest rung on the social ladder. (46) Such a " socio demographic" approach tends to regard assimilation as a benign process, taking for granted increased economic advantage and inevitable cultural integration, in a supposedly egalitarian context. However, this approach fails to take into account the colonial nature of the Puerto Rican case, with this group, unlike their European predecessors, coming from a nation politically subordinated to the United States. (47) Even the "radical" critiques of this mainstream research model, such as the critique developed in Divided Society, attach the issue of ethnic assimilation too mechanically to factors of economic and social mobility and are thus unable to illuminate the cultural subordination of Puerto Ricans as a colonial minority.

In contrast, the "colonialist" approach of island based writers such as Eduardo Seda- Bonilla, Manuel Maldonado-Denis, and Luis Nieves-Falcon tends to view assimilation as the forced loss of national culture in an unequal contest with imposed foreign values. There is, of course, a p tradition of cultural accommodation among other Puerto Rican thinkers. The writings of Eugenio Fernandez Mendez clearly exemplify this tradition, and many supporters of Puerto Rico’s commonwealth status share the same universalizing orientation. (48) But the Puerto Rican intellectuals who have written most about the assimilation process in the United States all advance cultural nationalist views, advocating the preservation of minority cultural distinctions and rejecting what they see as the submission of colonial nationalities.

This cultural and political emphasis is appropriate, but the colonialist thinkers misdirect it, overlooking the class relations at work in both Puerto Rican and North American history. They pose the clash of national cultures as an absolute polarity, with each culture understood as static and undifferentiated. (49) Yet both the Puerto Rican and North American traditions have been subject to constant challenge from cultural forces within their own societies, forces that may move toward each other in ways that cannot be written off as mere "assimilation. " Consider, for example, the indigenous and Afro-Caribbean traditions in Puerto Rican culture and how they influence and are influenced by other Caribbean cultures and Black cultures in the United States. (50) The elements of compulsion and inequality, so central to cultural contact according to the colonialist framework play no role in this kind of convergence of racially and ethnically different elements of the same social class.

(49) Yet both the Puerto Rican and North American traditions have been subject to constant challenge from cultural forces within their own societies, forces that may move toward each other in ways that cannot be written off as mere "assimilation. "