问题 阅读理解

阅读理解。

     Learning new words is learning new ideas: High school students can take control of their learning by

always looking up new words and finding out what they mean. They should keep a dictionary and a

thesaurus (分类词典) close at hand.

     Make clear lists: Students should make a list of everything that they need to get done. They should

check off assignments (作业) once completed. They should include clear due dates.

     Make a commitment: Active learners will resolve to keep up-to-date from the start. They will avoid

procrastinating. They will complete most of their work as early as possible.

     Independent work is best: Students will do all assignments independently-they will never copy! Students

who copy are passive learners. Passive learners do not give their mind a chance to think on its own.

     Organization is key: Students should keep an excellent folder and notebook. All problems should be clearly

stated and solutions given. All tests and quizzes should be corrected and used as study guides for exams and

finals.

     All actions without solutions are dead: Active learners will always show their work needed to solve a

problem. Active learners will never turn in a list of answers without giving an explanation or a solution.

     Advanced reading: Students should do any required reading for the topic before class. They should write

an outline of the section or chapter. They should actively take notes as they read to help them remember.

1. If you want to be successful in exams and finals you should _____.

A. give your mind a chance to think on its own

B. check off your papers once completed

C. keep an excellent folder and notebook

D. hand in your homework on time

2. What does the underlined word "procrastinating" mean?

A. being active doing something

B. finishing doing something

C. delaying doing something

D. doing something ahead

3. The best title of the passage is "_____".

A. How to Be an Effective Reader

B. How to Get Good Scores in Tests

C. How to Collect Academic Information

D. How to Actively Study in High School

答案

1-3: CCD

问答题 简答题

ABC会计师事务所2014年1月5日首次承接甲公司2013年度财务报表审计业务,A注册会计师担任审计项目合伙人。A注册会计师了解到甲公司2012年以及以前年度是XYZ会计师事务所的审计客户,XYZ会计师事务所对甲公司2012年度财务报表出具了保留意见的审计报告,审计事项涉及甲公司收入确认可能存在虚假信息。A注册会计师同时了解到,中国证券监管部门正在对甲公司连续几年财务报表收入增长、股价增长等问题进行监督检查,但一直未公布最终检查结果。A注册会计师根据其了解的情况制定了以下具体审计计划:(1)A注册会计师直接将甲公司的营业收入的发生认定和应收账款的存在认定作为重点审计领域;

(2)A注册会计师在进行存货监盘前,与甲公司管理层讨论甲公司的存货盘点计划和审计项目组存货监盘计划;

(3)A注册会计师在对应收账款函证前,向甲公司索取债务人联系方式,并验证该联系方式,以便尽早实施函证;

(4)A注册会计师与甲公司签订审计业务约定书时,提请甲公司允许审计项目组接触与编制财务报表相关的所有财务信息、非财务信息,以及允许审计项目组不受限制地接触其认为必要的内部人员和其他相关人员;(5)A注册会计师要求甲公司就财务报表是否不存在舞弊提供书面声明,如果书面声明中回答甲公司财务报表不存在舞弊,则减少对甲公司各业务流程了解的范围,主要依赖控制测试,减少实质性程序,以便提高审计质量的同时降低审计成本。

要求:请根据审计准则的相关规定,结合了解到的甲公司具体情况,对A注册会计师的以上(1)至(5)的具体审计计划进行分析,判断是否恰当,并简要说明理由。

单项选择题