问题 多项选择题

D注册会计师负责对W公司20×9年度财务报表进行审计。在对因舞弊导致的财务报表重大错报风险进行识别、评估和应对时,D注册会计师遇到下列事项,请代为做出正确的专业判断。

在实施审计过程中,D注册会计师发现W公司财务经理贪污0.5万元。对该事项,D注册会计师应当采取的措施有( )。

A.重新评估舞弊导致的重大错报风险,并考虑重新评估的结果对审计程序的性质、时间和范围的影响

B.直接向W公司监管机构报告

C.尽早向W公司治理层报告

D.重新考虑此前获取的审计证据的可靠性

答案

参考答案:A,C,D

解析:注册会计师如果发现较高级别的管理层有舞弊行为,第一应当重新评估舞弊导致的重大错报风险,并考虑重新评估的结果对审计程序的性质、时间和范围的影响(即选项A);第二应考虑此前获取的审计证据的可靠性(即选项D);第三,应当尽早就舞弊事项与管理层沟通(即选项C);第四,注册会计师应当根据法律法规的规定,确定是否需要向监管机构报告管理层舞弊,很显然,选项B中直接向监管机构报告不恰当。

单项选择题
阅读理解

There are two kinds of physical activity which require special training. The first demands exact careful movements of the muscles. This kind of activity must be strictly controlled because even a slight movement in the wrong direction will lead a mistake. To type quickly, for example, a person needs training; the slightest movement of a finger in the wrong direction may cause a spelling mistake. A dancer who has to dance on the point of her shoes or turn around on one foot must be trained for a long period of time before she can sense her own center and balance herself. You may have seen a girl walking on a rope across an empty space, which, too, requires a lot of practice.  

The second kind of physical activity needs greater strength or extra effort. Most of us get tired if we try to run half a mile without stopping, but a specially-trained person can do this without much effort. Three years ago, some scientists carried out experiments, which produced meaningful and unexpected results. They wanted to find out whether a certain amount of physical exercise would injure those suffering from heart problems. They selected some male patients and trained them in continuous bicycle riding. They were surprised to find that the harmful effect of given amount of physical effort was actually less on the hearts of these trained patients than on those of the patients who were not similarly trained. This is important because it shows that regular physical exercise enables us to make better use of the oxygen we breathe in and that this training, in fact, reduces the amount of work our hearts do. Many tasks which are hard for untrained people are not hard at all for trained people.

小题1:The first kind of physical activity must be strictly controlled because _________.

A.a mistake in the wrong direction is dangerous to the fingers

B.a wrong movement in a direction will cause no mistakes

C.a movement in the wrong direction will cause a mistake

D.a slight movement of a finger will lead to a mistake小题2:What must a dancer do before she can balance herself?

A.She must dance on the point of her shoes.

B.She must receive long-time training.

C.She must turn around on one foot.

D.She must perform again and again.小题3:The experiments done by some scientists showed that ________.

A.some male patients were asked to ride bicycles regularly in the experiments

B.the physical exercise had more harmful effect on the hearts of the untrained patients

C.the physical exercise was harmless to the male patients with heart trouble

D.the physical exercise could be helpful for the patients to take in more oxygen小题4:What would be the best title for this text?

A.Training Our Bodies

B.Physical Activities

C.Movement Training

D.Extra Body Effort