问题 多项选择题

下列事项中,属于注册会计师确定审计的前提条件的有()。

A.就管理层认可并理解其对财务报表责任与管理层达成一致意见

B.确定管理层在编制财务报表时采用的财务报告编制基础是否是可接受的

C.确定是否利用其他注册会计师的工作

D.确定管理层已认可并理解其对财务报表承担的责任,包括向注册会计师提供必要的工作条件

答案

参考答案:A, B, D

解析:

注册会计师为确定审计的前提条件是否存在,应当实施以下工作:

(1)确定管理层在编制财务报表时采用的财务报告编制基础是否是可接受的(选项B);

(2)就管理层认可并理解其责任与管理层达成一致意见(选项A、选项D)。

阅读理解

阅读理解。

     Some people believe that international sport creates goodwill between the nations and that if countries

play games together they will learn to live together. Others say that the opposite is true: international

contests encourage false national pride and lead to misunderstanding and hatred. There is probably some

truth in both arguments, but in recent years the Olympic Games have done little to support the view that

sports encourage international brotherhood. Not only was there the incident of tragedy involving murders

of athletes, but the Games were also ruined by lesser incidents caused principally by minor national

contests.

     One country received its second-place medals with visible anger after the hockey final. There had

been noisy scenes at the end of the hockey match, as the losers disagreed with the final decisions. They

believed that one of their goals should have been allowed and that their opponents’ victory was unfair.

Their manager was in great anger when he said: “This isn’t hockey. Hockey and the International Hockey Federation are finished.” The president of the Federation said later that such behavior could result in the

suspension(停赛) of the team for at least three years.

     The American basketball team announced that they would not yield first place to Russia, after a

disputable(有争议的) end to their contest. The game had ended in disorder. It was thought at first that

the United States had won by a single point, but it was announced that there were three seconds still to

play. A Russian player then threw the ball from one end of the court to the other, and another player

popped it into the basket. It was the first time the US had ever lost an Olympic basketball match. An

appeal jury (评审委员会) debated the matter for four and a half hours before announcing that the result

would stand. The American players then voted not to receive the silver medals.

     Incidents of this kind will continue as long as sport is played competitively rather than for the love of

the game. The suggestion that athletes should compete as individuals or in non-national teams, might be

too much to hope for. But in the present organization of the Olympics there is far too much that encourages aggressive patriotism (爱国主义).

1. According to the author, recent Olympic Games have ____.

A. created goodwill between the nations

B. hardly showed any international friendship

C. caused only false national pride

D. led to more and more misunderstanding and hatred

2. What did the manager mean by saying, “...Hockey and the International Hockey Federation are

finished”?

A. Hockey and the Federation are ruined by the unfair decisions.

B. His team would no longer take part in international games.

C. There should be no more hockey matches organized by the Federation.

D. The Federation should be ended.

3. The basketball example implied that ____.

A. too much patriotism was displayed in the incident

B. the announcement to make the match last longer was wrong

C. the appeal jury was too hesitant in making the decision

D. The American team was right in receiving the silver medals

4. Which statement best summarizes this passage?  

A. Athletes should compete as individuals.  

B. Different teams often have disputes when fighting for the first place.  

C. Any team that has disrespectful behavior should be suspended.  

D. The organization of the Olympic Games must be improved.

多项选择题