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甲公司主要生产和销售汽车零部件。A注册会计师连续三年负责审计甲公司的财务报表。在2014年度财务报表审计中,A注册会计师了解的相关情况、实施的部分审计程序及相关结论(如适用)摘录如下:要求:针对以上资料中所述的审计程序及相关结论(如适用),假定不考虑其他条件,逐项指出其是否恰当,并简要说明理由。

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The famous director of a big and expensive movie planned to film a beautiful sunset over the ocean so that the audiences could see his hero and heroine in front of it at the end of the film as they said goodbye to each other for ever . He sent his camera crew(摄制组)out one evening to film the sunset for him .

The next morning he said to the men , “ Have you provided me with that sunset ? ”

“ No , sir . ” the men answered .

The director was angry . “ Why not ? ” he asked .

“ Well , sir , ” one of the men answered . “ we’re on the east coast here , and the sets in the west . We can get you a sunrise over the sea , if necessary , but not a sunset . ”

“ But I want a sunset ! ” the director shouted . “ Go to the airport . take the next flight to the west coast , and get one . ”

But then a young secretary had an idea . “ Why don’t you photograph a sunrise . ” she suggested . “ and then play it backwards ? Then it’ll look like a sunset . ”

The camera crew went out early the next morning and filmed a bright sunrise over the beach in the middle of a beautiful bay(海湾). Then at nine o’clock they took it to the director . “ Here it is sir . ” they said , and gave it to him . He was very pleased .

They all went into the studio(摄影棚). “ All right . ” the director explained . “ now our hero and heroine are going to say good-bye . Run the film backwards so that we can see the ‘ sunset behind them . ’ ”

The “ sunset ” began , but after a quarter of a minute , the director suddenly put his face in his hands and shouted to the camera crew to stop .

The birds in the film were flying backwards . and the waves on the sea were going away from the beach .

小题1:One evening, the director sent his camera crew out       .

A.to watch a beautiful sunset

B.to find an actor and an actress

C.to film a sunset scene on the sea

D.to meet the audience小题2:Why did the director want to send his crew to the west coast ?

A.Because he changed his mind about getting a sunset .

B.Because he wanted to get a scene of sunset .

C.Because it was his secretary’s suggestion .

D.Because he was angry with his crew .小题3:Which of the following is NOT true ?

A.The crew had to follow the secretary’s advice .

B.If you want to see a sunrise , the east coast is the place to go to .

C.The camera crew wasn’t able to film the scene the first day .

D.The director ordered his crew to stop filming the “ sunset ” .小题4:The director wanted to film a sunset over the ocean because       .

A.it went well with the separation of the hero and the heroine

B.when they arrived at the beach it was already in the evening

C.it was more moving than a sunrise

D.the ocean looked more beautiful at sunset小题5:After the “ sunset ” began , the director suddenly put his face in his hands       .

A.because he was moved to tears

B.as he saw everything in the film moving backwards

C.as the sunrise did not look as beautiful as he had imagined

D.because he was disappointed with the performance of the hero and heroine

单项选择题