问题 单项选择题

甲注册会计师负责审计ABC公司2011年度财务报表。在运用重要性水平时,甲注册会计师遇到下列事项,请代为做出正确的专业判断。

在计划审计工作时,注册会计师应当确定一个可接受的重要性水平,以发现在金额上重大的错报。注册会计师在确定计划的重要性水平时,需要考虑的因素不包括()。

A.对被审计单位及其环境的了解

B.审计报告类型

C.财务报表各项目的性质及其相互关系

D.财务报表项目的金额及其波动幅度

答案

参考答案:B

解析:

注册会计师在确定计划的重要性水平时,需要考虑对被审计单位及其环境的了解、审计的目标、财务报表各项目的性质及其相互关系、财务报表项目的金额及其波动幅度。

阅读理解

Melbourne, with a population of over 3.5 million, is the second largest city in Australia. It is clean, safe, dynamic and exciting, and well known internationally for its universities and other educational institutions. The city has well-planned tree-lined wide streets and many beautiful parks and gardens. It has a good transport system of roads, buses, trains, and trams. The La Trobe University campus is connected to the Central Business District by trams, express buses, and bus and train connections. Melbourne is a culturally rich city, and is home to large communities of people from all parts of Europe, the Americas, Africa, and Asia. The city is famous for its restaurants, theatres, music, opera, ballet, art, culture, and shops, and a lively and dynamic nightlife. Melbourne people are fond of sports, and the city hosts many famous international sports events. Near Melbourne there are beautiful coastlines with excellent beaches, national parks, forests, wineries (葡萄酒厂), winter snowfields and summer resorts. The climate is temperate and comfortable, with warm summers and cool winters. In summer, maximum daytime temperatures range from 26°C to 36°C, and in winter from 12°C to 18°C. The weather in Melbourne can be variable from day to day. Melbourne was rated the world's best city to live in by the Economist Intelligence Unit.

小题1: Melbourne is well-known in the world for its _____.

A.large population

B.educational institutions

C.transport system

D.beautiful parks and gardens小题2:According to the passage, Melbourne is a city where _____.

A.rich people choose to live

B.the best wine is produced

C.various cultures exist

D.Asian food is popular小题3:The underlined word “temperate” most probably means _____.

A.hot

B.mild

C.dry

D.cold小题4:The best title for the passage might be _____.

A.An Ideal Place for Shopping

B.A City with the Best Climate

C.The World's Best City to Live in

D.The World's Most Beautiful City

判断题