问题
多项选择题
注册会计师在承接特殊目的审计业务前应当与委托人就以下方面达成一致意见( )。
A．编制基础的类型
B．业务性质
C．审计报告的格式
D．审计报告的内容
答案
参考答案：B,C,D
解析： 选项A属于管理层自己的决策，不是双方讨论的问题。
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注册会计师在承接特殊目的审计业务前应当与委托人就以下方面达成一致意见( )。
A．编制基础的类型
B．业务性质
C．审计报告的格式
D．审计报告的内容
参考答案：B,C,D
解析： 选项A属于管理层自己的决策，不是双方讨论的问题。
Have you ever offered a helping hand to those who are in trouble? One day, two ______ were walking along the road to school when they saw an old woman carrying a large basket of pears. They thought the woman looked very ______. They went up to her and said, “Are you going to town? If you are, we will help carry your basket.” “Thank you,” ______ the woman, “you are very kind. You see I’m weak and ill.” Then she told them that she was now going to market to ______ the pears which grew on the only tree in her little garden. “We are all going to the ______.” said the boys. “Let us have the basket.” And they took hold of it, one each side. They walked ______ with the heavy basket, but happily. The other day, I saw a little girl stop and ______a piece of orange peel (皮), which she threw into the dustbin (垃圾桶), “I wish ______ would throw that on the sidewalk,” said she. “Someone may step on it and fall.” Perhaps some may say that these are not ______ things. That is right. But such a little thing shows that you have a thoughtful mind and a feeling heart. We must not wait for the ______ to do great things. We must begin with little things of love.
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