问题 单项选择题

在确定函证时间时,下列所述情形中最不恰当的是()。

A.因被审计单位固有风险和控制风险低,在预审时函证

B.注册会计师在被审计年度终了后接受委托对被审计年度财务报表进行审计,在项目小组进驻审计现场后立即进行函证

C.在年终对存货进行监盘的同时,对应收账款进行函证

D.为了减少函证差异,在执行其他审计程序后实施函证

答案

参考答案:D

解析:因函证应当充分考虑对方复函时间,如果在其他审计程序实施后再函证,有一段"等待回函"时间被浪费掉;另外,一般情况下,是根据函证结果来确定是否需要实施替代程序及是否辅之以其他程序,所以选项D的论述是不恰当的。

完形填空

请先通读短文,掌握其大意,然后从所给的选项中选出最佳选项。

Jack is a boy of fifteen. His parents died 3 years ago. One day when he was walking in the street, he   56  a wallet. He returned it to the owner, Mr. Baker. He gave his    57   to the boy. As the boy had no job, Mr. Baker made him work for him in his    58  . Jack worked so hard that Mr. and Mrs. Baker were    59   with him.

Mr. Baker loved planting    60 . The week before last, he brought a few trees home, planted them in the    61  himself and watered them every day. Several days    62  , he had to leave for another city. Before he started, he said to Jack, “Take good care of these trees. Some boys near our house always want to steal them.” “ Don’t     63   about them, sir.” answered Jack," I’ll try my best to watch them."  Six days passed, and Mr. Baker came back. He asked, “   64   anyone ever stolen the  trees?” “No, sir.” said Jack. “To stop someone from stealing the trees, I    65   them up six days ago. I have hidden them for almost a week.”

小题1:A. bought                     B. found                             C. carried

小题2:A. wallet                        B. pity                                C. thanks 

小题3:A. office                          B. factory                          C. home

小题4: A. pleased                           B. angry                             C. sad

小题5:A.  trees                      B. flowers                         C. vegetables

小题6: A. garden                    B. office                             C. room

小题7:A. ago                             B. later                              C. after

小题8:A. think                           B. talk                                   C. worry

小题9:A. Did                              B. Does                              C. Has

小题10:A. sent                            B. pulled                            C. put

选择题