下列有关书面声明的说法中，正确的是（）。
A.书面声明的日期应当和审计报告日在同一天，且应当涵盖审计报告针对的所有财务报表和期间
B.管理层已提供可靠书面声明的事实，影响注册会计师就管理层责任履行情况或具体认定获取的其他审计证据的性质和范围
C.如果对管理层的诚信产生重大疑虑，以至于认为其做出的书面声明不可靠，注册会计师在出具审计报告时就应当对财务报表发表无法表示意见
D.如果书面声明与其他审计证据不一致，注册会计师应当要求管理层修改书面声明
参考答案：C
解析：B错：书面声明不影响获取其他审计证据的性质和范围；审计准则要求注册会计师在C中情况下出具无法表示意见审计报告；D错：如审计证据不一致，应调查原因，而不是武断地要求修改某项证据；A错：书面声明的日期不能晚于审计报告日，并非必须与审计报告日相同。
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| Last week I went to a supermarket. After I 1 the bill and was passing through the door, the alarm suddenly started to ring. Suddenly, a young guard ran toward me and ordered me to 2 him. I felt so upset and 3 . He took me to a small room, but I was 4 frightened that I stopped at the door. Finding me 5 to enter the room, he shouted that I had to go into the room. He closed the door. I thought he was going to hurt me. Suddenly, a 6 voice said in my ear: "Take out the things you've stolen!" "I stole nothing." I said. "Do as I tell you. If we find them, you'll be in trouble." "There is nothing." I answered. "I didn't take anything." I said, taking everything out of my pockets and bag. 7 this point, a guard came in and asked a salesgirl to 8 me. 9 , they found nothing. But they didn't believe that I hadn't stolen anything. So the young guard ordered me to pass through the door alarm again. I was 10 when it rang again. I felt 11 and burst into tears. I didn't know how to prove 12 I was innocent(清白的). They made me go into the small room again. "Take out the stolen things quickly, 13 we will dial 110." They said. "OK, call the police. I' m not afraid." I said 14 . Suddenly, they 15 their tone. After a while, a salesgirl asked me to raise my feet. I did 16 she had told me. There was a label (标签) on the bottom of my shoe. That was it! That was the 17 thing that had brought me such great trouble. But it 18 my innocence. After that, they 19 to me in the small room, But they should have apologized 20 , shouldn't they? A lot of people were there when I was taken away. What did they think of me? | ||||
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