问题 单项选择题

A注册会计师负责审计甲公司2011年度财务报表,在与甲公司管理层和治理层沟通时,A注册会计师遇到下列事项,请代为作出正确的专业判断。

在与治理层沟通审计工作中遇到的重大事项时,下列各项中,A注册会计师通常认.为无需沟通的是()。

A.管理层在提供审计所需要信息时出现严重拖延

B.管理层对审计工作施加限制

C.审计项目组修改审计时间预算

D.注册会计师为获取充分、适当的审计证据需要付出的努力远远超过预期

答案

参考答案:C

解析:

根据《与治理层沟通的审计准则》,注册会计师对“审计工作中发现问题”沟通,包括:

(1)管理层在提供审计所需信息时出现严重拖延;

(2)不合理地要求缩短完成审计工作的时间;

(3)为获取充分、适当的审计证据需要付出的努力远远超过预期;

(4)无法获取预期的证据;

(5)管理层对注册会计师施加的限制;

(6)管理层不愿按照注册会计师的要求对持续经营能力作出评估,或拒绝将评估期间延伸至资产负债表日起12个月。可见,选项C不属于沟通的重大事项。

单项选择题
阅读理解

阅读理解。

     The Rockford police chief and some city officials want to install (安装) video cameras in all 100 police

cars. They think this will reduce the number of lawsuits (法律诉讼). In the last five years, Rockford has

paid out more than five million dollars to settle about 40 lawsuits.

     The chief said,"If cameras had been in those cars. we wouldn't have. had to pay one cent. We're always

pulling over drunks or drug users who try to fight the police or shoot them. Then they always claim (声称)

that the police start beating them first or start shooting at them first."

     The cost of installing cameras will be about $500 each. The city council (委员会) will vote on the

proposal (提议) next Monday. Ten of the 13 council members said that they like the idea. One member said

that it makes good sense.

     The police officers enthusiastically support camera use. One officer said that too many people think the

police often lie; cameras would show citizens that police tell the truth. "The money that we've been spending

on lawsuits will be better spent on more cameras," said one officer.

     Citizen opinions to the idea of police car cameras are mixed. One person, said that the police should have

started doing this years ago when video cameras were invented. But an elderly man strongly objected. "These

police are trying to stick their nose into everything," he said. He was going to attend the council meeting to

condemn the proposal. He hoped that other citizens would join him.

1. We can learn from what the chief said that with cameras on _____.

A. the police will not be treated unjustly

B. the police will be free from any lawsuits

C. the police can beat the law-breakers first

D. the police can monitor everything around

2. What's the purpose of installing video cameras in police cars?

A. To pay less money on lawsuits.

B. To cut the number of lawsuits.

C. To prevent lawsuits from happening.

D. To stop being beaten by law-breakers.

3. Which group of people support camera use most?

A. Council members.

B. Police officers

C. Local people.

D. Drug users.

4. What can be learned from the last paragraph?

A. Most citizens support camera use in police cars.

B. The police are trying to take control of everything.

C. The man showed great disagreement on camera use in police cars.

D. Other citizens will join the man to object to camera use in police cars.