问题 多项选择题

A注册会计师负责对甲公司2010年度财务报表进行审计。在组织项目组讨论时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

A注册会计师组织项目组讨论的主要内容有()。

A.管理层是否倾向于高估或低估收入

B.管理层是否存在严重诚信问题

C.会计政策是否发生重大变化

D.甲公司是否面临重大的经营风险

答案

参考答案:A, B, C, D

解析:

项目组应当讨论被审计单位面临的经营风险、财务报表容易发生错报的领域以及发生错报的方式,特别是由于舞弊导致重大错报的可能性。选项A是财务报表容易发生错报的方式,选项B是容易产生舞弊行为导致重大错报发生的可能性,选项C属于财务报表容易发生错报的领域,选项D是被审计单位面临的经营风险,所以本题的答案应该是A、B、C、D。

阅读理解

阅读理解。

     Hank Viscardi was born without legs. He had no legs but stumps (残肢) that could be fitted with a kind

of special boots. People stared at him with cruel interest. Children laughed at him and called him 'Ape Man'

because his arms practically dragged on the ground.

     Hank went to school like other boys. His grades were good and he needed only eight years to finish his

schooling instead of the usual twelve. After graduating from school, he worked his way through college. He

swept floors, waited on table, or worked in one of the college offices. During all this busy life, he had been

moving around on his stumps. But one day the doctor told him even the stumps were not going to last much

longer. He would soon have to use a wheel chair. Hank felt himself got cold all over. However, the doctor

said there was a chance that he could be fitted with artificial legs (假腿). Finally a leg maker was found and

the day came when Hank stood up before the mirror. For the first time he saw himself as he has always

wanted to be-a full five feet eight inches tall. By this time he was already 26 years old.

     Hank had to learn to use his new legs. Again and again he marched the length of the room, and marched

back again. There were times when he fell down on the floor, but he pulled himself up and went back to the

endless marching. He went out on the street. He climbed stairs and learned to dance. He built a boat and learned

to sail it.

     When World War II came, he talked the Red Cross into giving him a job. He took the regular training. He

marched and drilled along with the other soldiers. Few knew that he was legless. This was the true story of

Hank Viscardi, a man without legs.

1. It can be inferred from the story that five feet eight inches tall is _____. [ ]

A. an average height for a fully grown person

B. too tall for an average person

C. too short for an average person

D. none of the above

2. The sentence "he talked the Red Cross into giving him a job" implies that the Red Cross _____.[ ]

A. was only glad to give him a job

B. gave him a job because he was a good soldier

C. gave him a job after he talked to someone whom he knew in the organization

D. was not willing to give him a job at first

3. When Hank marched and drilled along with the other soldiers, he _____. [ ]

A. did everything the other soldiers did

B. did most of the things the other soldiers did

C. did some of the things the other soldiers did

D. took some special training

4. The writer suggests that Hank Viscardi _____. [ ]

A. had no friends

B. never saw himself as different from others

C. was very shy

D. was too proud to accept help from others

单项选择题