问题 单项选择题

ABC公司董事会决定将2006年的会计报表审计业务委托给X事务所,x事务所委派注册会计师J任该项目经理,具体业务承接和制定审计计划、对助理人员的工作进行指导、监督和复核工作。请代为作出正确的专业判断。

在本期审计开始时应进行初步业务活动,下列活动中不应属于初步业务活动的是()。

A.针对保持客户关系和具体审计业务实施相应的质量控制程序

B.评价遵守职业道德规范的情况

C.了解被审计单位及其环境

D.及时签订或修改审计业务约定书

答案

参考答案:C

解析:

了解被审计单位及其环境是在审计开始后进行的。

单项选择题
问答题

Passage 2 A Different Consensus Even as the U.S. Senate debates a vast new tax and spend regime in the name of fighting climate change, a more instructive argument was taking place in Copenhagen, Denmark. Some of the world’s leading economists met earlier this month to decide how to do the most good in a world of finite resources. Scarcity is a core economic concept. There isn’t an unlimited amount of money to be spent on every problem, so choices have to be made. The question addressed by the Copenhagen Consensus Center is what investments would do the most good for the most people. The center’s blue-ribbon panel of economists, including five Nobel laureates, weighed more than 40 proposals to improve the world by spending a total of $75 billion over the next four years. What would do the most good most economically Supplements of vitamin A and zinc for malnourished children. Number two A successful outcome to the Doha Round of global flee-trade talks. Global warming mitigation It ranked 30th, or last, right behind global warming mitigation research and development. On the benefits of freer trade, it was estimated that a successful Doha Round could generate up to $113 trillion in new wealth during the 21st century, at a cost of $420 billion or less from inefficient industries going bust. Meanwhile, providing vitamin A and zinc would help some 112 million children in sub-Saharan Africa and South Asia for merely $60 million a year. The minerals would help prevent blindness and stunted growth—increasing lifetime productivity by an estimated $1 billion. Similar if not quite so bountiful returns apply to investments in iron supplements, salt iodization and deworming, all low-cost measures that the economists in Copenhagen ranked highly.