问题 多项选择题

A注册会计师是P公司2005年度会计报表审计的外勤审计负责人,在了解P公司基本情况后,A注册会计师及其助理人员在收集审计证据,撰写审计工作底稿过程中,A注册会计师需对助理人员提出的相关问题予以解答。根据独立审计准则的相关规定,请代为做出正确的专业判断。

注册会计师对会计报表审计的程序,按其运用目的进行分类,可以分为( )。

A.对被审计单位内部控制制度取得了解的程序

B.控制测试程序

C.实质性测试程序

D.对被审计单位会计报表发表审计意见的程序

答案

参考答案:A,B,C

解析: 对被审计单位会计报表发表审计意见的程序不屈按其运用目的进行的分类。

阅读理解

Look carefully at the back of a California state quarter. A man with a walking stick is pictured there. A bird called a California condor(大秃鹫)is flying overhead. Who is this man, and why is he so important that he is featured(处于显著地位)on the back of a coin?

The man on this quarter is John Muir. Even as a child, Muir loved watching nature. As a young man, he spent much of his life exploring the beauty of the wilderness. He walked more than a thousand miles across the country, through fields and woods. John Muir liked writing about the places he visited, describing their beauty.

Muir also wrote about problems. In order to create more farmland for sheep and cattle, many trees were being cut down. This made Muir unhappy and worried, because he knew that trees were important to forests and to the animals that lived in them.Muir believed that nature should be conserved(保护)instead of being changed by human beings. He wrote articles in magazines and newspapers to spread the word about conserving forests. Soon, others began to listen.

Muir wrote letters to important people, such as President Theodore Roosevelt. The president admired Muir’s love for nature. When Roosevelt came to visit Muir in California. Muir convinced(说服)the president to go camping with him for three nights under the trees so they could talk about conservation. Later, President Roosevelt set aside 148 million acres of land for national forests and established(建立)five national parks. National parks are large areas of land that are protected from development. This means that people cannot build homes or businesses there. One of these parks is Yosemite National Park, the area that is featured on the back of the California quarter.

Though it has been almost one hundred years since John Muir died, people continue his work today. His work as a conservationist helped us to see the beauty of our natural world. John Muir made us understand the importance of protecting our earth and our resources---then, now, and for the future.

小题1:Why did President Theodore Roosevelt visit John Muir?

A.Because Roosevelt loved watching nature.

B.Because Roosevelt received letters from John Muir.

C.Because Roosevelt admired John Muir’s love for nature.

D.Because Roosevelt was sad about the problems with farmland.小题2:Why is John Muir featured on the back of a California state quarter?

A.Because he walked over a thousand miles across the country.

B.Because he helped people understand the importance of protecting the natural world.

C.Because he wrote articles to spread the word about conserving forests.

D.Because he once wrote several letters to President Theodore Roosevelt.小题3:What is the writer’s purpose of writing this article?

A.To advise readers to become active conservationists.

B.To make us interested in the story about a great man.

C.To tell us something about an important person in history.

D.To give information about how to conserve the environment.

单项选择题