D注册会计师负责对W公司20×9年度财务报表进行审计。在了解内部控制和测试内部控制时，D注册会计师遇到下列事项，请代为做出正确的专业判断。
下列情形中，最有可能导致D注册会计师不能执行财务报表审计的是( )。
A．W公司会计记录的可靠性存在重大疑虑
B．W公司管理层没有根据变化的情况修改相关的内部控制
C．W公司管理层凌驾于内部控制之上
D．W公司管理层没有清晰区分内部控制要素
参考答案：A
解析：如果被审计单位会计记录的状况和可靠性存在重大问题或者管理层的诚信存在严重疑虑有可能导致注册会计师解除业务约定。
| 完形填空。 | ||||
| Once there was a grasshopper (蚱蜢), who was the best hopper (跳跃者) in the world. She taught other grasshoppers how to hop. Soon all grasshoppers were hopping well, so she felt very 1 . Then one day an eagle showed up. She immediately 2 to teach the eagle how to hop, as she was sure that hopping was the key to 3 , but every time she advised the eagle to hop, he just said,"There is no need. You are 4 with hopping, but I can fly." "Stop this silly talking of flying!" screamed the grasshopper. "Flying is 5 in your imagination." The next day, some of the grasshoppers went to talk to the eagle. "How is it that you don't know how to hop, yet you still talk of flying? It 6 our teacher's orders." "Hopping is useful, but when you can fly, it is no longer 7 ." said the eagle. "Tell us more," said the grasshoppers. The eagle began telling them what the world 8 he grass fields was like. It was a world that included mountains, rivers and oceans (海洋). Then the eagle took one 9 grasshopper in his powerful talon to the sky. The grasshopper could see the mountains, rivers and oceans that the eagle had 10 . After the eagle landed, he saw a spark (闪光) in the grasshopper's eyes. The grasshopper told others what he had seen in the sky. Therefore, the grasshoppers dreamt of flying in the sky. | ||||
|