问题 单项选择题

A注册会计师负责审计上市公司甲公司2011年度财务报表。在确定重要性时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

如果法律法规要求在审计报告中提及组成部分注册会计师,审计报告应当指明( )。

A.这种提及不会减轻项目合伙人及其所在的会计师事务所对审计意见承担的责任
B.这种提及可能减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任
C.这种提及不会减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任
D.这种提及不会减轻组成部分项目合伙人及其所在的会计师事务所对集团审计意见承担的责任

答案

参考答案:C

解析: 参见准则1401号第24条:集团项目合伙人应当按照职业准则和适用的法律法规的规定,负责指导、监督和执行集团审计业务,并确定出具的审计报告是否适合具体情况。注册会计师对集团财务报表出具的审计报告不应提及组成部分注册会计师,除非法律法规另有规定。如果法律法规要求在审计报告中提及组成部分注册会计师,审计报告应当指明,这种提及并不减轻集团项目合伙人及其所在的会计师事务所对集团审计意见承担的责任。

阅读理解

阅读理解。

     Each year, millions of people go abroad to work, study, or travel. It's a great way to find out what life is

like in another part of the world! You're probably hoping to make new friends and learn about the culture in

your host country everything from attitudes and beliefs to social customs and popular foods. But constantly

having to deal with new situations can be frustrating (挫折), even stressful.

     Homesickness, stress, fear, and confusion are all symptoms of "culture shock". At first, you may feel like

getting on the plane and heading home. It's OK to have those feelings,but the following are some tips to help

you handle the challenges that you will face.

     Don't expect to be perfect. You may feel frustrated that you have culture shock, especially since you

probably spent so much time preparing for your trip. No matter how much information you read, or how

well you speak the host language, it is natural to feel over-whelmed sometimes. If you give yourself some

time, things will gradually get easier.

     Have an open mind. While it's certainly OK to feel frustration or confusion in your new surroundings,

try not to form an opinion about the new culture too soon. Don't think of the host as better or worse, just

different-you'll be more willing to try new things.

     Participate. This is obvious, but everybody needs to be reminded. Just watching life go on around you

isn't good enough. You really need to try things for yourself. Don't worry about making a mistake; people

in your host country will generally be very understanding and willing to help if you have question. Your

study abroad experience is fl unique and special time in your life,one that you'll never forget. If you follow

our suggestions, you'll be able to handle it well, and have a wonderful time. Good luck!

1. What is culture shock?

A. Something you feel surprised at.

B. The problems you have when you go to another country.

C. The frightening feelings you have.

D. Something different from your own culture.

2. What should you do when you feel depressed?

A. Go back to your own homeland.

B. Talk to someone about your problem.

C. Give yourself some time to get used to it.

D. Stop thinking of it.

3. Which of the following statements is WRONG?

A. It is natural to feel overwhelmed sometimes.

B. Not everything is perfect.

C. Try to form the opinion about the new culture as soon as possible.

D. Tell others about your problems.

4. What is the main idea of this article? 

A. How to overcome culture shock.

B. Why do people have culture shock.

C. Who might have culture shock.

D. When will you have culture shock.

多项选择题