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问题 单项选择题

下列各项中，一般会导致产生认定层次重大错报风险的是（）。

A.被审计单位治理层和管理层不重视内部控制

B.被审计单位管理层凌驾于内部控制之上

C.被审计单位大额应收账款可收回性具有高度不确定性

D.被审计单位所处行业陷入严重衰退

答案

参考答案：C

解析：选项ABD均属于财务报表层次重大错报风险，选项C属于认定层次重大错报风险。

阅读理解

任务型阅读。

Dear Ann,

     Our school is great! There are about 1,800 students and 150 teachers in our school. I go to school

from Monday to Friday. I play games with my classmates on Sundays. I have three good friends. One is

Li Hong. She is a Chinese girl. The other two are Americans. They are Lucy and Lily. (1) They are very

friendly. I like them very much. OK, I must stop here. (2) I have many things to do. Please write soon.

                                                                                                                                      Yours,

                                                                                                                                        Kate

任务一：根据短文内容，回答下列问题。

1. Is this letter from Kate to Ann?

________________________________________________

2. How many students and teachers are there in the school?

________________________________________________

3. Who are Kate's good friends?

________________________________________________

任务二：将文中画线的句子翻译成汉语。

4. (1) ：

________________________________________________

5. (2) ：

________________________________________________
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选择题

人民币对美元升值，留学的欢喜，做外贸的发愁。这是因为汇率的这种变化，会使  [ ] 

A．以美元为结算单位的留学费用减少了

B．我国商品在国际市场上的价格降低

C．出口商的效益一定下降

D．我国对外贸易额急剧下降

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