问题 多项选择题

A注册会计师作为审计项目合伙人负责审计甲公司2011年度财务报表。在编制和归整审计工作底稿时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

在出具审计报告前,A注册会计师作为项目合伙人有责任采取的措施包括( )。

A.确定会计师事务所已委派项目质量控制复核人员

B.与项目质量控制复核人员讨论在审计过程中遇到的重大事项

C.在项目质量控制复核完成后,才能出具审计报告

D.确定审计工作底稿的归档时间

答案

参考答案:A,B,C

解析: 审计工作底稿的归档期限为审计报告日后的60天内,不需项目合伙人确定,因此ABC是恰当的。

阅读理解

根据短文内容,回答下列问题。

     Many years ago, there was a family named Franklin. They lived in Boston. There were five girls and

six boys in the family. On a January day in 1706 another baby was born. The boy's mother and her

husband gave the boy a name-Benjamin. Benjamin was the cleverest of all the children. He could read

when he was five and write when he was seven. The next year his parents sent him to school.

     In school Benjamin was good at reading and writing, but not good at math. He read all of his father's

books. And when he had money, he always went to buy books. He liked books. They told him how to

do something. The boy liked to use his head and tried to find ways to help people enjoy life more. For

example, he tried to know if there was some way to swim farther, maybe with something on his hands or

feet. Slowly a picture of swimming shoes, or paddles, grew in his mind. The paddles must be neither too

big nor too small. And they must be neither too heavy nor light. At last he invented the paddle for

swimming.

1. How many children did Mr Franklin have?

                                                                          

2. Why was it said Benjamin was clever?

                                                                          

3. When did Benjamin begin to go to school?

                                                                          

4. Why did Benjamin like books?

                                                                          

5.What did Benjamin invent the paddles for?

                                                                          

单项选择题