注册会计师在对鉴证对象作出合理一致的评价时，需要有适当的标准。下列有关标准的说法中，正确的有（）。
A.注册会计师基于自身的预期、判断和个人经验对鉴证对象进行的评价和计量，构成适当的标准
B.对于公开发布的标准，注册会计师通常无需对标准的适当性进行评价，只需评价该标准对具体业务的适用性
C.标准应当具有相关性、完整性、可靠性、中立性和可理解性
D.采用的标准的类型不同，注册会计师为评价该标准所需执行的工作也不同
参考答案：B, C, D
解析：B、D属于“常识”，但超出2015年教材内容，需要理解；C是教材原文，需要记忆；A是“会哭的孩子”：准则明确指出“注册会计师基于自身的预期、判断和个人经验对鉴证对象进行的评价和计量，不构成适当的标准”。
| 阅读理解。 | |||
| |||
| 1．Where do you usually see these kinds of information? | |||
[ ] | |||
| A．On television B．In the books C．In the newspapers D．In the magazines | |||
| 2．Mr. Hanson who is from Germany _______. | |||
[ ] | |||
| A．can not join the Evening Post English club free of charge B．will not be accepted to teach primary school pupils spoken English C．has to pay if he wants to join the Wutong Mountain one-day trip D．will get paid badly if he teaches for Shenzhen Daily | |||
| 3．If people take part in the activities held by the Evening Post English club, they can do the following EXCEPT _______. | |||
[ ] | |||
| A．make new friends B．go to the English club for free C．make themselves more fit for society D．get new ideas from others | |||
| 4．If Mark, an Australian, wants to teach pupils oral English, he has to ______. | |||
[ ] | |||
| A．write a letter about himself and get in touch with Shenzhen Daily B．visit the website of Shenzhen Daily C．work every other week D．offer his childhood photo to Shenzhen Daily | |||
| 5．Which of the following is TRUE according to the passage? | |||
[ ] | |||
| A．All the foreigners will go to the Evening Post English club. B．All the people can take the one-day trip without any pay. C．Any English speaker can apply for the part-time job. D．the date of Wutong Mountain one-day trip is Apr. 27, 2009. |