问题 单项选择题

如果应付账款项目的重要性水平为6万元,通过实质性测试程序发现的错报漏报为4万元,推断的错报为3万元,则李辉应当提请C公司调整会计报表或( )。

A.扩大实质性测试的范围

B.在C公司拒绝调整后发表保留意见

C.实施追加的实质性测试程序

D.形成本项目无重要错报的审计结论

答案

参考答案:C

解析: 当已发现的错报接近重要性水平时,注册会计师应选择实施追加实质性测试程序的策略。

阅读理解

信息匹配。

阅读下列应用文及相关信息,并按照要求匹配信息.

请阅读下列交友信息,并按照要求匹配信息.

A. Piotrek Kowalski, 18, from Italy. Looking for a penfriend who is interested in discussing the current

(当前的)political situation in the world. Like jazz and playing tennis in my free time.

B. Olga, 32 years old, historian, from Warsaw, Poland. Looking for a penfriend to exchange(交流,交换)

views on the political problems in East European countries after the Second World War.

C. Jack, 27, from London. My favorite pastime(消遣)is learning foreign languages. I go to evening

language classes and use my computer to improve my language learning by visiting Internet sites.

D. Elle, 35 years old, from Paris. I like learning languages, but do not like using modern technology.

Need a penfriend who also enjoys learning languages in a traditional(传统的)way.

E.Petro, 42, businessman, from Argentina(阿根廷). Trying to get a penfriend with the same profession

(职业)and lives in North America. Married, with three children and like surfing the Internet.

F. Kim Lee, 18, high school student in Seoul, South Korea. I love traveling and hope to visit Great Britain

in the future. I would like a friend about the same age to get some information about the differences

between life in Europe and that in Asia.

以下是交友者的信息.请匹配交友者与他们所对应的信息.

1. Mary, 21, a university student on history, comes from Scotland and would like to find a penfriend

who comes from East Europe. She is interested in the things of the past in those countries.

2. Helga, 33, comes from Germany and speaks French, English and Russian. She prefers a penfriend

who is also fond of exchanging ideas about language learning by writing letters and she firmly believes

that language learning can only happen in a classroom.

3. Alessandro, 25, comes from Rome. He is interested in finding a penfriend who speaks English and

can exchange ideas on using the computer for learning purpose.

4. Bob, 17, a middle school student in Liverpool, is interested in making a penfriend. He once visited

China with his parents when he was a child and then fell in love with Asian culture. He would like a

friend of the same or nearly the same age.

5. Jim, 35, has a company in Boston. His hobby is surfing the Internet in his spare time and looking

for any useful information for him, whether at home or abroad.

填空题