问题 多项选择题

在下列情形中,可能表明管理层存在编制虚假报告舞弊风险因素的“动机或压力”因素的有()。

A.财务稳定性或盈利能力受到经济环境、行业状况或被审计单位经营情况的威胁

B.管理层为满足第三方要求或预期而承受过度的压力

C.管理层或治理层的个人财务状况受到被审计单位财务业绩的影响

D.被审计单位组织结构复杂或不稳定

答案

参考答案:A, B, C

解析:选项D不是舞弊的"动机或压力"因素,而是舞弊的"机会"因素。

阅读理解

阅读理解

     I remember that when I was in my teens, I used to go against many of the Dos and Don'ts my

parents taught me.For example, when I kept playing jazz records on the player, my father would

think of such music as making noise and replace  them with disks of classical music that I always

considered extremely dull.

     My mom and dad were also very particular about the friends I went out with, always saying that

"One rotten (腐烂) apple could ruin a whole barrel of apples". When I insisted on sleeping with my

pet dog, they immediately said NO because they thought that I would be bitten by fleas (跳蚤).

     These are just a few examples of many of the things that I thought my parents were unreasonable

about.Today, however, I am a father of a boy of sixteen, and I find that I, too, am pressuring my son

with a lot of rules that he seems to find hard to accept.The other day, I noticed that my son's hair was

too long, so I told him to go to the barber's and get it cut short.Usually, he is fairly obedient, but this

time he put_his_foot_down."What's wrong with my long hair?I don't think you have the right to order

me to cut it short, even if you're my father!"

     When I was a boy, if I had spoken in such a way to my father, he would have taught me a good

lesson.But now we are living in a world with more freedom.My son's insistence on wearing his long

hair was only an example of the generation gap that existed between us.So I tried to be more

understanding and now he still wears his long hair.

1. The writer's parents thought it proper for him to________.

A. sleep with his pet dog

B. listen to jazz

C. be careful about making friends

D. wear long hair

2. Which of the following is true?

A. The writer gave more freedom to his son.

B. The writer's son often went against him.

C. The writer always obeyed his parents as a child.

D. The writer liked wearing long hair.

3. The underlined phrase "put his foot down" in the third paragraph means ________.

A. obeyed  

B. insisted  

C. accepted  

D. left

4. The writer thinks that________.

A. parents should be more strict with their children

B. no generation gap exists between parents and children

C. parents have the right to order their children

D. parents should show more respect to their children

填空题