问题 多项选择题

申花会计师事务所的注册会计师王刚为戊公司2007年度财务报表审计的项目负责人,对于戊公司审计过程中助理人员提出的问题,请代为做出正确的判断;

基于责任方认定的业务和直接报告业务的主要区别表现在以下( )方面。

A.责任方的责任不同

B.鉴证报告的内容和格式不同

C.注册会计师提出结论的对象不同

D.预期使用者获取鉴证对象信息的方式不同

答案

参考答案:A,B,C,D

问答题
单项选择题

Robert Moody, 52, is an experienced police officer. Much of his work involves dealing with (16) and gang (团伙)problems in the schools of his community. Knowing that many kids often (17) trouble, he decided to do something about it. So in 1991 he began to invite small groups of kids to go fishing with him on his day (18) .

Those fun trips had a(n) (19) impact. A chance encounter in 2000 proved that. One day, (20) working security at a school basketball game, Moody noticed two young guys (21) . He sensed trouble between them. (22) one of them headed toward Moody and gave him a hug. "I (23) you. You took me (24) when I was in fifth grade. That was one of the (25) days of my life. "

Deeply touched by the boy’ s word, Moody decided to create a foundation (基金会)that (26) teenagers to the basics of fishing in camping programs. "As a policeman, I saw (27) there was violence, drugs were always behind it. They have a damaging (28) on the kids," says Moody.

By turning kids on to fishing, he (29) to present an alternative way of life, "When you’ re sitting there waiting for a (30) ," he says, "you can’t help but talk to each other, and such (31) can be pretty deep. "

"Talking about drugs helped prepare me for the peer(同龄人)pressures in high school," says Michelle, 17, who (32) the first program. "And I was able to help my little brother (33) drugs. "

Moody faces (34) in three years, when he hopes to run the foundation full-time. "I’ m living a happy life and I have a responsibility to my (35) to give back," Moody says. "If I teach a kid to

fish today, he can teach his brother to fish tomorrow. \

23().

A. understand

B.hear

C. see

D. remember