A注册会计师负责对甲公司20×9年度财务报表进行审计。在对甲公司_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题多项选择题

A注册会计师负责对甲公司20×9年度财务报表进行审计。在对甲公司的销售与收款循环实施审计时，A注册会计师遇到以下事项，请代为做出正确的专业判断。

在确定函证对象后，如果甲公司不同意对某函证对象进行函证，以下方案中，应选取的有（）。

A．如果甲公司的要求合理，则应当实施替代审计程序

B．如果甲公司的要求合理，但无法实施替代审计程序，则应视为审计范围受到限制

C．如果甲公司的要求不合理，可以不实施替代审计程序，并将其视为审计范围受到限制

D．如果甲公司的要求不合理，且无法实施替代审计程序，则应视为审计范围受到限制

答案

参考答案：A, B, D

解析：

选项C错误，注册会计师之所以对应收账款进行函证就是为了确定销售交易的真实性，如果注册会计师无法通过函证来确认销售交易的真实性就必须直接审查销售交易发生时的原始凭证。如果仍不能实施替代程序应视为审计范围受到限制，其余三个选项的审计方案均正确。

填空题

一次数学测试，满分为100分．测试分数出来后，同桌的李华和吴珊同学把他俩的分数进行计算，李华说：我俩分数的和是160分，吴珊说：我俩分数的差是60分．那么对于下列两个命题：①俩人的说法都是正确的，②至少有一人说错了．真命题是（填写序号）．

完形填空

After forty-three years I have forgotten the name of the old lady, who was a   16   on the newspaper route in my hometown when I was a twelve-year-old boy. Yet it remains in my memory that she taught me a lesson in     17   that I shall never forget.
On a winter afternoon, my fellows and I were throwing stones onto the slanted (倾斜的) roof of the old lady’s house to observe how the stones    18    off the roof’s edge and shot out like missiles. I found a   19   smooth rock and threw it out, but it 20  straight not for the roof but for a small window of the old lady’s house.   21   the sound of broken glass, we knew we were in trouble. We ran faster than any of our   22    flew off her roof.
I was so   23   about getting caught that first night   24   I was not concerned about the old lady with the broken window in winter.    25  , a few days later I started to feel guilty for her misfortune. She    26   greeted me with a smile when I gave her the newspaper, but I was no longer able to act    27   in her presence.
I    28   my mind that I would save my newspaper delivery money, and in three weeks I had seven dollars. I put the money in an envelop with a    29   explaining that I was sorry for breaking her window and hope that the seven dollars would    30   the cost for repairing it.
I waited until it was     31     to avoid being seen, and put the letter I didn’t    32   into her yard. To my relief, I could have the   33  of, once again, looking straight into the old lady’s kind eyes.
The next day, I handed the old lady her newspaper. She thanked me and gave me a bag of cookies she had made herself.   34  eating cookies, I felt an envelope and pulled it out of the bag. After opening it, I was shocked. Inside were the seven dollars and a short note    35  , “I’m proud of you.”

B．carelessness

C．forgiveness

B．disappointed

C．embarrassed

D．comfortably