问题 多项选择题

以下属于注册会计师需要判断的执行审计工作前提的事项包括()。

A.管理层按照适用的财务报告编制基础编制财务报表,并使其实现公允反映(如适用)

B.管理层和治理层向注册会计师绝对保证财务报表不存在舞弊

C.管理层设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报

D.管理层和治理层向注册会计师提供必要的工作条件

答案

参考答案:A, C, D

解析:注册会计师执行审计工作的前提指管理层和治理层(如适用)认可并理解其应当承担下列责任,这些责任构成注册会计师按照审计准则的规定执行审计工作的基础:(1)按照适用的财务报告编制基础编制财务报表,并使其实现公允反映(如适用);(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报;(3)向注册会计师提供必要的工作条件。选项B不恰当,管理层和治理层要使财务报表不存在由于舞弊或错误导致的重大错报。

阅读理解

Everybody likes a winner, and there are always people ready to cheer for a good winner. But who has ever heard a song for the man who comes in second? So this is in praise of the almost winner, the nearly champion(冠军), the next to the biggest, the second best. This is the song of Mister Two.

You hear unflattering(不讨好人的) names for Mister Two. “Alsoran”, they call him, and “runner­up”, names that make you think of a fellow who couldn’t quite make it. Don’t let that fool you. Ask the winner of any race how good a man Mister Two is. He will tell you it’s Mister Two who made him run so fast, Mister Two is always threatening to overtake and pass him.

Ask the salesman who won the contest and what kept him looking for extra order. Ask the directors of the big company why they keep changing their product, seeking the new equipment, the added advantage. What drives them? What keeps them going? It’s the salesman with nearly as many orders. It is the company with the product almost as good. It’s Mister Two.

In this country, we’re proud of the quality of our champions. Our big men come very big. Our fast men run very fast. Our wise men are the wisest and our greatest men are the greatest that a country could hope to be blessed with. And why is that? It is Mister Two that makes the race always open and everybody can run. So this is for you, Mister Two. This is your song. This is for all the days you tried for first, and came in second. It’s for the nights when you wonder if you ought to go on trying, since nobody seems to notice. . .

We notice, Mister Two. We know the score. Winner or not, you’re a natural champion. There couldn’t be a race without you, Mister Two.

48. People usually call Mister Two unflattering names to    him.

A. praise            B. encourage        C. laugh at          D. respect

49. According to the author, Mister Two is mentioned in connection with the following except    .

A. business          B. sports            C. greatness         D. failure

50. It is implied in this story that    .

A. Mister Two is as important as the winner     B. every leader needs someone to help him

C. the second today must be the first tomorrow    D. second place is always praised

51. The person who wins needs to understand that    .

A. winning is everything      B. being Mister Two is wonderful

C. without Mister Two he would do better

D. without strong competition he wouldn’t have worked so hard

单项选择题