问题 多项选择题

在了解和测试与特别风险相关的内部控制时,注册会计师的下列做法正确的有()。

A.评价相关控制的设计情况,并确定其是否已经得到执行

B.如果拟信赖相关控制,每年测试控制的有效性

C.如果拟信赖相关控制,且相关控制自上次测试后未发生变化,每两年测试一次控制的有效性

D.如果相关控制不能恰当应对特别风险,应当就该事项与被审计单位治理层沟通

答案

参考答案:A, B, D

解析:对特别风险,注册会计师应当评价相关控制的设计情况,并确定其是否已经得到执行,选项A正确;如果注册会计师拟信赖针对特别风险的控制,那么所有关于该控制运行有效性的审计证据必须来自当年的控制测试。相应地,注册会计师应当在每次审计中都测试这类控制,选项B正确;如果管理层未能实施控制以恰当应对特别风险,注册会计师应当认为内部控制存在重大缺陷,并考虑其对风险评估的影响。在此情况下,注册会计师应当考虑按照审计准则的规定,就此类事项与治理层沟通,选项D正确。

阅读理解

nickname is a shortened form of a person's name. A nickname also can be a descriptive name for a person, place or thing. Many American cities have nicknames. These can help establish an identity, spread pride among citizens and build unity.

A few years ago, some marketing and advertising experts were asked to name the best nickname for an American city. The winner was the nation's largest city, New York. The top nickname was The Big Apple.

You might wonder how New York got this nickname. In the early nineteen seventies, the city had many problems. The number of visitors was falling. So a campaign was launched to give the city a new image. The head of the New York Conventions and Visitors Bureau decided to call the city, The Big Apple.

There are several explanations for where this name came from. Language expert Barry Popik studied the question and wrote about it on his Web site. He says John Fitz Gerald, a writer for a New York newspaper, used the name The Big Apple to mean New York in the nineteen twenties. Mister Fitz Gerald wrote about horse races. He heard the name used by men who worked at a racetrack in New Orleans, Louisiana.

Mister Fitz Gerald wrote: "The Big Apple. The dream of every lad that ever threw a leg over a thoroughbred and the goal of all horsemen. There's only one Big Apple. That's New York."

In horse racing, the expression meant "the big time," the place where large amounts of money could be won. The Big Apple became the name of a night club in the Harlem area of New York City in nineteen thirty-four. It also was the name of a popular dance and a hit song in the nineteen thirties.

But it is not the only nickname for America's largest city. Barry Popik's web site lists almost one hundred nicknames that describe New York. The best known are The Capital of the World. Empire City. Gotham. The City So Nice They Named it Twice. And, The City That Never Sleeps. You can hear about the city in the song, "New York, New York," by Frank Sinatra.

小题1:Why do many American cities have nicknames?(回答词数不超过15个)

小题2:What did John Fitz Gerald write about for the New York newspaper?(回答词数不超过5个)

小题3:Besides “The Big Apple”, how many best known nicknames that describe New York are listed according to Barry Popik's web site?(回答词数不超过2个)

单项选择题