问题 问答题

X公司拟申请公开发行A股票,委托ABC会计师事务所审计其2006年度财务报表,双方于2006年底签定审计业务约定书。 假定:ABC会计帅事务所及其审计小组成员与X公司存在以下情况: (1)ABC会计师事务所与X公司签订的审计业务约定书约定:审计费用为1 000 000元,X公司在ABC会计师事务所提交审计报告时支付50%的审计费用,剩余50%视股票能否发行上市决定是否支付; (2)2006年7月,ABC会计师事务所按照正常借款程序和条件,由X公司做为担保人向银行取得借款10 000元,用于购置办公用房; (3)ABC会计师事务所的合伙人B注册会计帅日前担任X公司的独立董事; (4)ABC会计师事务所聘用专家协助进展工作,要求该专家书画承诺按照中国注册会计师职业道德规范的要求提供服务; (5)审计小组成员D注册会计师的妻子自2004年度起一直担任x公司的会计员。 (6)X公司要求ABC会计帅事务所在出具审计报告的同时,提供正式纳税鉴证意见。为此,双方另行签订了业务约定书。 要求:请分别上述6种情况,判断ABC会计师事务所或相关注册会计师的独立性是否会受到损害,并简要说明理由。

答案

参考答案:

解析:[答案] (1)损害独立性。因为AUL会计师事务所的部分审计收费与X银行股票发行上市目标挂钩,已构成或有收费方式承办业务。 (2)不损害独立性;因为该担保金额并不重大。 (3)损害独立性,B注册会计帅目前担任X银行的独立董事,参与其重大决策,包括决定是否接受审计报告和会计师事务所的聘任,可能导致自我评价,影响独守性行为. (4)不损害独立性。会计师事务所应当要求专家就遵守中国注册会计师职业道德规范提供书面承诺。 (5)损害独立性,审计小组成员D注册会计师的妻子是x公司的财务人员能够影响到鉴证业务的对象。 (6)不损害独立性。为X公司提供纳税鉴证不会产生自我评价的威胁,两者是相容的业务。

阅读理解

For the last couple of weeks, I had been stuck in front of my computer working on a project that was very important to me. My every waking hour was consumed(消耗) by the project and although I imagined that I would feel happy after completing parts of the project, I was confused to find that instead, I was feeling rather depressed. I tried a range of methods to help cheer myself up. I had a relaxing bath, cooked a delicious meal to enjoy with my family and even watched a lighthearted(轻松地) movie, but to no avail. It was only when I turned to meditation(沉思)for a solution that the answer came to me: turn to nature!

The very next day, I grabbed my camera and a bottle of water and set off to spend a few hours walking in a nature reserve, even though it was pouring with rain. Within a couple of minutes I felt alive again. To be honest, I felt like a young school girl again and had to stop myself from hopping(单脚跳) along the path singing, "I'm singing in the rain", a song I used to sing when I was a child. I think as adults we often try too hard to control our inner children and as a result we restrain(限制) our own spirits, which only leads to depression and stress.

Interestingly, it has been shown that people who spend 40 minutes walking in a nature reserve have a drop in their blood pressure levels, but this does not happen when they spend a similar amount of time walking in a busy city centre.

If you feel a little low in spirit and know that you have spent too much time indoors, relax completely, remove your shoes and let your inner child come out and play.

小题1:The author felt depressed because she __________.

A.couldn't consume her waking hour.

B.had not seen a film for a long time.

C.had not finished her work on time.

D.had worked on a hard job for too long.小题2:The author walked in a nature reserve in the rain in order to__________.

A.take photos.

B.find a solution to the project.

C.hop along the path.

D.cheer herself up.小题3:The underlined part "to no avail" in Paragraph 1 probably means

" __________.".

A.unsuccessful

B.unrelated(不相关的)

C.uninteresting

D.unexpected小题4:In the author's opinion, __________.

A.a bath can make people relaxed.

B.depression is usually caused by hard work.

C.walking in a busy city centre harms people's health.

D.adults should express their inner feelings freely.小题5:The last paragraph mainly serves as a(n) __________.

A.explanation

B.suggestion

C.introduction

D.reminder

单项选择题