问题 单项选择题

A注册会计师是甲公司2012年度财务报表的审计项目合伙人。2013年3月5日出具了审计报告,2013年3月10日甲公司对外公布了已审计财务报表。2013年3月1日,甲公司接到法院通知,甲公司的债务人乙公司已经破产,甲公司应收乙公司债权100万元无法收回。2013年3月16日,A注册会计师发现这一事项,提请甲公司管理层修改2012年度财务报表,甲公司完全采纳了A注册会计师的建议,此时,A注册会计师应当采取的措施不包括()。

A.根据具体情况对有关修改实施必要的审计程序

B.复核管理层采取的措施能否确保所有收到原财务报表和审计报告的人士了解这一情况

C.延伸实施审计程序,并针对甲公司修改后的2012年度财务报表,出具新的审计报告

D.在甲公司2013年度财务报表的审计报告中增加强调事项段,提醒财务报表使用者注意修改2012年度财务报表的原因

答案

参考答案:D

解析:

在甲公司财务报表报出后,如果注册会计师知悉了属于第三时段期后事项,且若在审计报告,知悉可能导致修改审计报告,则应当实施恰当的审计程序。如果管理层修改了财务报表,注册会计师应当采取如下必要的措施:(1)根据具体情况对有关修改实施必要的审计程序;(2)复核管理层采取的措施能否确保所有收到原财务报表和审计报告的人士了解这一情况;(3)延伸实施审计程序,针对修改后的财务报表出具新的审计报告,新的审计报告日不应早于修改后的财务报表被批准的日期;(4)特殊情况下,修改审计报告或提供新的审计报告。选项D,不正确,因为注册会计师应当在针对2012年的修改后的财务报表出具的新的审计报告中增加强调事项段或其他事项段,丽不能在针对2013年度财务报表的审计报告中增加强调事项段。

阅读理解

A recent study offers a picture of how dangerous it is to get a lift from a teenage driver. Indeed, a 16-year-old driver with three or more passengers is three times as likely to have a fatal(致命的)accident as a teenager driving alone. However, the possibility of death for drivers between 30 and 59 decreases with each additional (added) passenger.

  It was also found that the death rates for teenage drivers increased greatly after 10 p.m., and especially after midnight. With passengers in the car, the driver was even more likely to die in a late night accident.

  Robert Foss, a scientist at the University of North Carolina Highway Safety Research Center, says the higher death rates for teenage drivers have less to do with “really stupid behavior” than with just a lack of driving experience. Both he and the author of the study believe that the way to help solve the problem is to have states setting up so-called graduated licensing systems(等级执照制). A graduated license requires that a teenager first prove that he/she is able to drive in the presence of an adult, followed by a period of driving with a limited number of passengers, before graduating to full driving on his own. About half of the states now have some sort of graduated licensing system in place. The systems have reduced teenage driver crashes(相撞), according to recent studies.

小题1:Which of the following situations is most dangerous according to the passage?

A.Adults giving a lift to teenagers on the highway after 10 p.m.

B.A teenager driving after midnight with passengers in the car.

C.Adults driving with three or more teenage passengers late at night.

D.A teenager getting a lift from a stranger on the highway at midnight.小题2:According to Robert Foss, the high death rate of teenage drivers is mainly because __.

A.their preference for driving at night

B.their lack of driving experience

C.their careless way of driving

D.their driving with passengers

单项选择题