问题 单项选择题

ABC会计师事务所正在审计XYZ股份有限公司2009年的财务报表,在编制审计计划过程中注册会计师需对以下问题进行分析判断,请代为作出选择。

下列关于财务报表层次重大错报风险的说法不正确的是( )。

A.通常与控制环境有关

B.与财务报表整体存在广泛联系

C.可能影响多项认定

D.可以界定于某类交易、账户余额、列报的具体认定

答案

参考答案:D

完形填空

二、完型填空(共20小题;每小题1分,满分20分)

阅读下面短文,掌握其大意,然后从41—60各题所给的四个选项(A、B、C和D)中,选出最佳选项,并在答题卡上将该项涂黑。

When I was twelve years old, my family were the first black people to move into an all-white part of Grand Rapids, Michigan.Many of our new __16  weren’t very welcoming.Some of the adults said __17   that we should return where we came __18 .The children sometimes threw stones at me or drove me home from __19 .

Most of my teachers __20   took no notice of me, but not Dorothy Bean, my history teacher.Miss Bean was angry at how badly I was being __21  ,but she didn’t say this to me.Miss Bean __22   her respect for me by teaching me just like __23   else.Instead of being unnoticed, I was given a __24   to show that I was smart.Miss Bean was the first teacher who ever made me __25 myself.She insisted on knowing what I thought about difficult questions.Was Thomas Jefferson __26   to buy Louisiana from France?__27  ?She expected me to have an opinion and to be able to __28   it up.Miss Bean was teaching me that thinking for yourself was the real key to __29 .

One day, when I was not paying attention in class, Miss Bean suddenly __30   an eraser at me.Unbelievably, the eraser hit me right on the hand and __31   my pencil flying.The whole class was __32  at first, then started laughing.This incident became famous in the school and,__33   it happened to me, the students wanted to get to __34   me.So that's the story of how Dorothy Bean made me her target, and how I became just another __35  in school.

16.A.friends             B.schoolmates       C.teachers            D.neighbors

17.A.kindly       B.surprisingly       C.angrily            D.happily

18.A.to                 B.from            C.for               D.in

19.A.school       B.street            C.office             D.downtown

20.A.hardly       B.simply           C.never              D.only

21.A.taught       B.considered              C.welcomed          D.treated

22.A.kept         B.expected          C.showed             D.refused

23.A.anyone       B.anywhere         C.someone            D.wherever

24.A.question      B.chance           C.test               D.place

25.A.worry about  B.look about        C.work for           D.think for

26.A.necessary     B.important         C.right              D.known

27.A.How        B.Where           C.When             D.Why

28.A.back         B.set              C.put               D.give

29.A.respect        B.education          C.friendship         D.children

30.A.aimed        B.threw             C.passed            D.found

31.A.sent         B.left               C.made             D.sprang

32.A.excited       B.frightened         C.moved            D.shocked

33.A.so           B.then             C.because            D.whether

34.A.ask           B.know            C.praise             D.understand

35.A.kid           B.problem          C.friend            D.example

填空题