问题 多项选择题

ABC会计师事务所的注册会计师A负责对Y公司20×9年度财务报表进行审计。在了解Y公司及其环境后设计进一步审计程序。请代注册会计师A对以下事项做出正确的专业判断。

注册会计师在确定何时实施审计程序时,需要考虑的因素有( )。

A.控制环境

B.何时能得到相关的信息

C.确定的重要性水平

D.错报风险的性质

答案

参考答案:A,B,D

解析:选项ABD均是注册会计师在确定何时实施审计程序时需要考虑的因素;选项C是注册会计师在确定进一步审计程序的范围时要考虑的因素。

阅读理解

阅读理解。

     When Christopher Columbus landed on the then unnamed Costa Rica in 1502, he saw many

Indians wearing gold earrings. So he thought the land must be rich in gold. He named the place

Costa Rica, which means "rich coast" in Spanish.

     Though little gold was found, Costa Rica today is indeed rich with coffee and bananas. Coffee

is the most important product in Costa Rica and most of it is exported (出口) to other countries

like America and West Germany. Bananas are the country's second most important export.

Costa Ricans also grow many other crops such as fruits, corn and beans for their own use. Costa

Ricans love colors and their houses are painted in bright colors.

     Education is very important to the Costa Ricans. Almost every village has a school and education

is a must for children between seven and fourteen years of age. Boys and girls go to separate

(单独的) schools. Classes begin in March and end in November. The other three months of the

year are harvest time and the children have to help their parents to pick coffee beans.

1. What's the main idea of the first paragraph?

A. How Columbus found Costa Rica.  

B. How Costa Rica got its name.

C. What the Costa Ricans wore.    

D. What language the Costa Ricans spoke.

2. The Costa Ricans may NOT paint their houses ______.

A. pink and red    

B. grey and black

C. blue and green      

D. yellow and orange

3. In Costa Rica, boys and girls between seven and fourteen ______.

A. must go to school              

B. study in the same school

C. do not have to go to school at all    

D. can choose to stop schooling at any time

4. This passage is mainly about ______.

A. Christopher Columbus        

B. Costa Rica  

C. some products from Costa Rica  

D. the education of Costa Rica

单项选择题