搜题请搜索小程序“爱下问搜题”
问题 多项选择题

A注册会计师负责对X公司2009年度财务报表实施审计，现正在考虑与X公司持续经营假设相关的事项。在审计过程中，A注册会计师遇到下列问题，请代为做出正确的专业判断。

如果A注册会计师决定对X公司存在的导致对持续经营假设产生疑虑的重大不确定事项在审计报告的意见段后增加强调事项段进行说明，则应当在强调事项段中指出( )。

A．X公司针对重大不确定事项拟采取或已采取的改善措施

B．X公司对导致持续经营产生疑虑的情况所作披露的序号

C．X公司存在的重大不确定事项的主要情形和可能的后果

D．A注册会计师认为强调事项段不影响已发表意见的说明

答案

参考答案：B,C,D

解析：A：注册会计师无需在强调事项段中介绍被审计单位采取的措施，只需指出被审计单位披露相关措施的附注序号即可。

单项选择题

After a day’s hard work, we need some sleep. During the sleep, the fatigue (疲劳) of the body disappears and recuperation (恢复) begins. The tired mind gathers new energy, and the memory improves: Some adults require little sleep; others need eight to ten hours in every twenty-four hours. Infants (婴儿) sleep sixteen to eighteen hours dally, the amount gradually diminishing as they grow older. Young students may need twelve hours; university students may need ten. A worker with a physically demanding job may also need ten, whereas an executive working under great pressure may manage on six to eight. Many famous people have little sleep. Napoleon Bonaparte, Thomas Edison and Charles Darwin apparently averaged only four to six hours a night.

Whatever your individual need, you can be sure that by the age of thirty you will have slept for a total of more than twelve years. By that age you will also have developed a sleep routine: a favorite hour, a-favorite bed, a favorite position, and a rule you need to follow in order to rest comfortably.

Investigators have tried to find out how long a person can go without sleep. Several people have reached more than 115 hours—nearly five days. Whatever the limit, it is absolute. Animals that kept awake for from five to eight days have died of exhaustion. The limit for human beings is probably about a week.

If a person is not allowed to follow his own sleep routine, he will probably（）

A. never fall asleep

B. not sleep well

C. lose his memory

D. begin to daydream
查看答案
问答题

小调查：超导体如果应用于实际，会给人类社会带来哪些好处？
查看答案