问题 问答题

ABC会计师事务所某审计小组正在举行异常项目审计小组讨论会,在会上就审计证据的充分性和适当性的有关问题进行了讨论。甲注册会计师提出一种观点:审计证据的质量越高,需要的审计证据数量越少,可以得出审计证据的质量和审计证据的数量是呈反比的,所以审计证据质量越低,那么,需要审计证据的数量也就越多,也就是说,审计证据数量可以弥补审计质量上的不足;乙注册会计师也提出了一种观点:审计资源都是有限的,为了使事务所获取更多的利润,对于那些获取审计证据比较困难和成本比较高的程序,可以采取其他程序来代替,只要不影响最终的审计质量即可。

请简述一下审计证据的性质。

答案

参考答案:审计证据的性质包括充分性和适当性,其中,相关性和可靠性是审计证据适当性的核心内容。

补全对话,情景问答
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Beyond the Factory: Child Labor in the Cities

At the beginning of the nineteenth century, factory owners faced few restrictions on the way they employed their children workers, who were between the age of 7 and 12. Gradually laws came into being.

The first child-labor laws were passed at the state level in America and usually focused on both required education and a minimum age for employment. And added rules limited the length of the workday for children. Pennsylvania, for example, limited the workday to 10 hours for children under 12. However, government officials cared little whether businesses followed the law. In fact one group of children was left entirely unprotected by labor laws -- the children of immigrant families.

By the beginning of the twentieth century, piecework appeared, for which people were paid by the piece. Significant numbers of women sewed baby dresses or men's neckties and made the artificial flowers used to decorate hats. Piecework turned homes into factories that were free from the law, and countless children worked long hours alongside their mothers and old sisters.

Manufactures exploited the system shamelessly and paid the lowest wages they could. Embroidering (刺绣) a silk dress, which was a 10-day job, might generate a five-dollar payment. In the case of "willowing", workers needed to add more strands to ostrich feathers used on hats to make them longer and more graceful. The first willowers were paid 15 cents per inch, but a few months later, the pay was reduced to 13 cents. Within three years, willowers were earning only three cents per inch.

In order to survive under these circumstances, pieceworkers had even their youngest children help them. In one Italian neighborhood, a three-year-old girl helped her mother sew clothes. In another case, a child of eight who had lived in New York for three years had never been to school at all and could speak almost no English. Slowly child labor laws brought these abuses to an end.

31. The first child-labor laws required ______.

A. workplace safety and conditions

B. minimum payment and age

C. education and working time

D. minimum payment and schooling

32. Manufactures who hired women to do piecework ______.

A. were kind and concerned employers

B. were sometimes called "willowers"

C. usually paid the lowest salary

D. forced children to turn home into factories

33. "Willowing" was a kind of ______.

A. handwork activity           B. workplace

C. payment requirement              D. workers

34. By raising the example of the three-year-old girl's experience in the last paragraph, the author intended to ______.

A. show how poor the situations were for children workers

B. blame those adult pieceworkers for allowing children to work

C. attract attention to protect young children

D. emphasize the importance of educating young children

35. Which of the following sentences best summarizes the passage?

A. The first child-labor laws were limited due to working at the state level.

B. Early child-labor laws offered no protection to children who worked at home.

C. Some immigrant children did not learn English because of their piecework.

D. Child-labor laws should have come into being before children became workers.