问题 多项选择题

ABC会计师事务所的注册会计师A负责对甲公司20×9年度财务报表进行审计,按照审计准则的要求,注册会计师应当就与财务报表审计相关且根据职业判断认为与治理层责任相关的重大事项以适当的方式及时与治理层进行明晰的沟通。请对以下与治理层沟通事项进行判断。

注册会计师A与治理层沟通的主要目的有( )。

A.及时向治理层告知审计中发现的与治理层责任相关的事项

B.就审计范围和时间以及注册会计师、治理层和管理层各方在财务报表审计和沟通中的责任,取得相互了解

C.就审计程序的性质、范围与时间与治理层沟通取得相互协调

D.共享有助于注册会计师获取审计证据和治理层履行责任的其他信息

答案

参考答案:A,B,D

解析:选项C不恰当,注册会计师为了增加审计程序的不可预见性,不应当将审计程序的性质、范围与时问与治理层沟通。

阅读理解

Long ago, Bluebird’s feathers were the colour of dust. She did not like her ugly colour. She was attracted by the colour of the lake near her home. It was as blue as the sky after a storm. Bluebird wanted to be the colour of that beautiful lake very much. Flapping her wings one morning, Bluebird flew from her tree to the blue lake. Then she bathed in the water three times. After each bath, she sang, “Blue water. Still water. I went in. I am blue.” Bluebird repeated this every morning. On the third day, she came out of the lake with beautiful blue feathers.

Now Coyote was a trickster(骗子)—and hungry too. He stayed behind Bluebird’s tree for a long time every day and watched her go to the lake. He pretended(伪装) to be interested in everything she did. He wanted Bluebird for lunch, but he was afraid of the blue water. On the third morning, Coyote saw Bluebird come out of the lake with beautiful blue feathers. Impressed, he sat next to Bluebird’s tree and waited for her. When she returned, he asked, “How did you get blue feathers? I want to be blue like the mountains too.” Bluebird didn’t believe Coyote, but she taught him how to bathe three times each morning and how to sing her song. Coyote did what she said, and after three days of bathing in the lake, his white fur turned deep blue.

Convinced(确信的) that blue fur was even more beautiful than blue feathers, Coyote forgot all about being hungry. He ran as fast as he could to the top of the hill. Standing on his back legs, he raised his front legs off the ground and howled. But Coyote slipped(滑倒) and rolled down the hill. He couldn’t stop himself, and the dust and dirt covered his new blue fur. He rolled and rolled until he hit into Bluebird’s tree heavily. No matter how much he tried, foolish Coyote could not shake the dust from his fur. And so the fur of all coyotes had the dull colour of dust to this very day.

小题1:How many times did Bluebird bathe every morning before she had beautiful blue feathers?

A.Three times.

B.Four times.

C.Five times.

D.Six times.小题2:Why was Coyote a trickster?

A.He wanted to fly like Bluebird near the mountains.

B.He wanted to eat Bluebird but pretended to be curious.

C.He wanted to swim in the lake but was afraid of the water.

D.He wanted to sing Bluebird’s song but didn’t know the words.小题3:Where did Coyote go after his fur turned blue?

A.To the lake.

B.To the tree.

C.To the cave.

D.To the hill.小题4:Why did Coyote forget all about being hungry?

A.Because his fur had the dull colour of dust.

B.Because the dust and dirt covered his new blue fur.

C.Because he thought blue fur was much more beautiful.

D.Because he hit into Bluebird’s tree and hurt himself.小题5:What words does the writer use to help you imagine the colour blue?

A.sky, lake, mountains

B.bird, coyote, storm

C.flapped, climbed, bathed

D.fur, feathers, dust

多项选择题