问题 单项选择题

如果在终结审计之前对控制风险的最终评估水平高于其初步评估水平,注册会计师应当()。

A.重新了解内部控制

B.重新执行符合性测试

C.重新确定重要性水平和可接受审计风险水平

D.考虑是否追加相应的审计程序

答案

参考答案:D

解析:

注册会计师在执行审计程序过程中对控制风险一般有二步评价:第一步,执行了解内控制程序后,对控制风险做出初步评价,并确定控制测试的性质、时间和范围;第二步,执行了控制测试后,可以对控制风险做出进一步评价,并确定实质性测试的性质、时间和范围;最后,执行了实质性测试后,还要最终评价控制风险,并将其与前面评价的结果对照,若最终评价的控制风险高于以前所评估的控制风险水平,则注册会计师所执行的实质性测试程序是不够的。应考虑是否追加相应的审计程序。

阅读理解

Christopher Thomas, 27, was a writer by night and a teacher by day when he noticed he was always tired and was losing weight fast.Diagnosed with diabetes(糖尿病), Thomas would need to inject himself with insulin(胰岛素) three times a day for the rest of his life or risk nerve damage, blindness, and even death.And if that weren't bad enough, he had no health insurance.

After a month of feeling upset, Thomas decided he’d better find a way to fight back.He left Canton, Michigan for New York, got a job waiting tables, nicknamed himself the Diabetic Rockstar, and created diabeticrockstar.com, a free online community for diabetics(糖尿病患者) and their loved ones ---- a place where over 1,100 people share personal stories, information, and resources.

Jason Swencki’s son, Kody, was diagnosed with type diabetes at six.Father and son visit the online children’s forums(论坛) together most evenings.“Kody gets so excited, writing to kids from all over,” says Swencki, one of the site’s volunteers. “They know what he’s going through, so he doesn't feel alone.”

Kody is anything but alone. Diabetes is now the seventh leading cause of death in the United States, with 24 million diagnosed cases.And more people are being diagnosed at younger ages.

These days, Thomas’s main focus is his charity, Fight It, which provides medicines and supplies to people ---- 225 to date ---- who can’t afford a diabetic’s huge expenses.Fight-it org has raised about $23,000 ---- in products and in cash.In May, Thomas will hold the first annual Diabetic Rockstar Festival in the Caribbean.

Even with a staff of 22 volunteers, Thomas often devotes up to 50 hours a week to his cause, while still doing his full-time job waiting tables.“Of the diabetes charities out there, most are putting money into finding a cure,” says Bentley Gubar, one of Rockstar’s original members. “But Christopher is the only person I know saying people need help now.”

小题1:Diabeticrockstar.com was created for ____.

A.diabetics to communicate

B.volunteers to find jobs

C.children to amuse themselves

D.rock stars to share resources小题2:According to the text, Kody ____.

A.feel lonely because of his illness

B.benefits from diabeticrockstar.com

C.helps create the online kid’s forums

D.writes children’s stories online小题3:What can we learn about Fight It?

A.It helps the diabetics in financial difficulties.

B.It organizes parties for volunteer once a year.

C.It offers less expensive medicine to diabetics.

D.It owns a well-known medical website.小题4:The last paragraph suggests that Thomas ____.

A.works full-time in a diabetes charity

B.employs 22 people for his website

C.helps diabetics in his own way

D.manages to find a cure for diabetes

选择题