问题 单项选择题

下列关于审计委员会与外聘审计师之间关系表述不正确的是()。

A.承担就任命、重新任命或解聘、外聘审计师向董事会提出建议的主要责任

B.批准外聘审计师的业务条款

C.审计服务的报酬与审计委员会无关,由企业财务部门根据高层领导意见决定

D.为企业制定关于由外聘审计师提供非审计服务的政策,并向董事会提出相关建议

答案

参考答案:C

解析:本题考核审计委员会与外聘审计师的关系。审计委员会应承担就任命、重新任命或解聘、外聘审计师向董事会提出建议的主要责任,监督新审计师的选择过程。批准外聘审计师的业务条款及审计服务的报酬。审计委员会应复核审计师的审计工作范畴,并确信该审计范畴是充分的,并确保于每次年审开始之时已为审计制订了适当的计划。审计委员会执行完工后的复核。审计委员会还应为企业制定关于南外聘审计师提供非审计服务的政策,并向董事会提出相关建议。提供非审计服务时,不得损害审计师的独立性或客观性。审计委员会应制定一项政策,明确外聘审计师不得提供的服务类型,并且说明外聘审计师能够提供的无须请示审计委员会的服务。

完形填空
Whenever we meet with difficulty or failure, teachers, parents or others often say to us or perhaps we say to ourselves, “Never give up.” These can be encouraging words and words of determination. A person who believes in himself will keep trying to reach his goal no matter how many times he fails. In my opinion, the quality of determination to succeed is an important one to have. Therefore, I believe that we should never give up.
One reason is that if we give up too easily, we will rarely achieve anything. It is not unusual for us to fail in our first attempt at something new, so we should not feel disappointed and should try again. Besides, if we always give up when we fail, we will not be able to develop new skills and grow.
Another reason we should never give up is that we can learn from our mistakes so that we can not make the same ones. If we do not try again, the lesson we have learned is wasted.
Finally, we should never give up because as we work to reach our goals, we develop confidence, and this confidence can help us succeed in other areas of our lives. If we never challenge ourselves, we will begin to doubt our abilities.
In short, it is important that we do not give up when working for our goals. Whether we succeed in the end or not, we will learn something, and what we learn will help us to become better and more confident. Furthermore, if we give up, we have no chance of attaining our goals any more, but if we keep making great efforts, there is always a chance that we will succeed one day.
Topic: Never Give Up
 
Possible meanings and the author’s opinions
? The words “Never give up” can__1__ others or oneself and express one’s determination.
? A person who wants to succeed should have the___2___ of determination. So we should never give up.
 
______3____
?If we give up too easily, maybe we will achieve ____4___, so when we fail in our first attempt at something new, we should not__5____ ourselves but try again.
? Always giving up means that we will not be able to __6___ any progress.
? Never giving up will make us learn from the mistakes we’ve made before and learn the ___7____ so as not to make the same mistakes.
? To reach our goals and develop the confidence which can help us __8___ourselves, we must not give up but challenge ourselves.
Conclusions
If you give up, you will have no_9____of reaching your goals. Never give up and you will ___10___ sooner or later.
单项选择题