甲注册会计师负责对X公司2011年度财务报表进行审计。在复核审计工作底稿时，甲注册会计师遇到下列事项，请代为做出正确的专业判断。
X公司2010年财务报表重大错报未更正，也未重新出具审计报告，且比较数据未经恰当重述和充分披露，甲注册会计师应对本期财务报表出具审计报告的类型是（）。
A．保留意见
B．否定意见
C．非无保留意见
D．无保留意见
参考答案：C
解析：
如果上期财务报表未经更正，也未重新出具新的审计报告，且比较数据未经恰当重述和充分披露，注册会计师应当对本期财务报表出具非无保留意见的审计报告，说明比较数据对本期财务报表的影响。
| 根据对话内容，从方框中的选项中选出能填入空白处的最佳选项。选项中有两项是多余选项。 | |
| A: Morning, Jack. You don't look well. 1._________ B: Well, I have got a cold. But it's not serious. Hey, Tom, did you see the movie on CCTV 6 last night. A: No, I didn't. 2._________ B: Harry Potter Ⅲ. It was so exciting. So, what were you doing at that time? A: 3._________ I'm not good at English, yon know. B: But English is not very hard to learn. 4._________ A: Thank you for your advice. 5._________ B: It's nearly 7:50. Hurry up, or we'll be late for school.
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