问题 单项选择题

在应对评估的P公司2006年度财务报表认定层次的重大错报风险时,注册会计师H决定使其拟实施的进一步审计程序的性质、时间、范围均具有针对性,并为此采用以下策略。你认为其中正确的是( )。

A.进一步审计程序性质、时间范围韵针对性同等重要

B.以确保进一步审计程序时间的针对性为主

C.以确保进一步审计程序范围的针对性为主

D.以确保进一步审计程序性质的针对性为主

答案

参考答案:D

解析: 只有确保进一步审计程序的性质与特定风险相关时,扩大审计程序的范围才是有效的。

单项选择题

"Congratulations, Mr. Jones, it’s a girl. "

Fatherhood is going to have a different meaning and bring forth a different answer from every man who hears these words. Some feel proud when they receive the news, while others worry, wondering whether they will be good fathers. Although there are some men who like children and may have had considerable experience with them, others do not particularly care for children and spend little time with them. Many fathers and mothers have been planning and looking forward to children for some time. For other couples, pregnancy was an accident that both husband and wife have accepted willingly or unwillingly.

Whatever the reaction to the birth of a child, it is obvious that the change from the role of husband to that of father is a difficult task. Yet, unfortunately, few attempts have been made to educate fathers in this re-socialization process. Although many good books have been written about American mothers, only recently have some books discussed the role of a father.

It is argued by some writers that the transition to the father’s role, although difficult, is not nearly as great as the transition the wife must make to the mother’s role. The mother’s role seems to require a complete transformation of daily routine and adaptation to a new life, on the other hand, the father’s role is less demanding and immediate. However, even though we have mentioned the fact that growing numbers of women are working outside the home, the father is still thought by many as the breadwinner in the household.

The transition to the mother’s role requires that the wife()

A. changes her life style in a quite different way

B. makes a complete change in her everyday life to deal with the new situation

C. stays at home to take care of the baby

D. helps her husband in his re-socialization process

多项选择题