问题 单项选择题

ABC会计师事务所的乙注册会计师作为项目负责人负责对B公司(上市公司)20×8年度财务报表进行审计,为了保证业务质量,会计师事务所应当制定业务质量控制政策和程序。对以下问题请根据《业务质量控制准则》的规定,代为做出正确的专业判断。

在业务执行过程中,项目负责人乙与项目质量控制复核人员之间出现了意见分歧,以下有关于该意见分歧的处理说法不正确的是( )。

A.ABC会计师事务所可以向监管机构进行咨询,以解决和处理这一意见分歧

B.对处理意见分歧形成的结论恰当的记录和执行

C.在意见分歧解决之后,乙项目负责人才能出具报告

D.如果意见分歧没有解决,应当在审计报告中说明对审计意见的影响

答案

参考答案:D

解析: 会计师事务所应当制定政策和程序,在意见分歧出现后处理和解决意见分歧,但是只有意见分歧问题得到解决时,项目负责人才能出具报告。

完形填空

阅读下面的短文,请根据短文后的要求答题(请注意问题后的字数要求)

People who drink a little, exercise, give up smoking and eat five servings of fruit and vegetables each day live on average 14 years longer than people who have none of these behaviors, researchers said on Tuesday . A collection of evidence has shown that these things contribute to healthier and longer lives, but the new study actually proved their mixed effect, the British team said.

“These results may provide further support for the idea that even small differences in lifestyle may make a big difference to health, ” the researchers wrote in the journal PLOS Medicine.

Between 1993 and 1997 the researchers questioned 20,000 healthy British men and women about their lifestyles. They also tested every participant’s(参与者) blood to measure vitamin C intake, an indicator(指标)of how much fruit and vegetables people ate.

Then they assigned(分配,分派)the participants---aged 45-79 a score of between 0 and 4,giving one point for each of the healthy behaviors. After allowing for age and other factors(因素) that could affect the likelihood of dying, the researchers found people with a score of 0 four times as likely to die.

The researchers, who tracked deaths among the participants until 2006,also said a person with a health score of 0 had the same risk of dying as someone with score of 4 who was 14 years older.

The lifestyle change with the biggest benefit was _____________________ ,which led to an 80 percent improvement in health, the study found. This was followed by eating fruits and vegetables. Drinking a little and keeping active brought the same benefits, Kay-Tee Khaw at the University of Cambridge said. Do you have the four healthy living habits?

小题1: What is the best title of the passage?(within 10 words))

____________             ____________________________________________.

小题2:Complete the following statement with proper words.( no more than 3 words)

_______               _ is an important figure to show how much fruit and vegetables people ate.

小题3: Fill in the blank in the last paragraph with a proper sentence.(within 3 words)

______________________________________________      ________      _.

小题4:What should be encouraged according to the result of the research?(within 10 words)

______________________________________________      ________      _.

小题5:What does the words “ these things”( Line 3, Paragraph 1) probably refer to? (no more than 15 words)

______________________________________________      ________      _.

单项选择题