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问题 单项选择题

如果认为将审计业务变更为审阅业务具有合理理由，并且截至变更日已执行的审计工作与变更后的审阅业务相关，在出具审阅报告时，注册会计师正确的做法是（）。

A.在审阅报告中提及原审计业务中已执行的工作

B.在审阅报告中提及原审计业务

C.在审阅报告中说明业务变更的合理理由

D.在审阅报告中不提及原审计业务的任何情况

答案

参考答案：D

解析：

选项D正确。如果注册会计师认为将审计业务变更为审阅业务或相关服务业务具有合理理由，为避免引起报告使用者的误解，对审阅业务出具的报告中不应提及原审计业务和在原审计业务中已执行的程序。

听力题

根据短文内容及首字母提示，填写所缺单词。(每小题1分，计10分)

Kitty was a student in a small town. It was going to be her mother’s birthday. She wanted to buy her a present that would be nice and useful but not e   1 .

She went s   2 after a quick and simple lunch. After she looked for about forty minutes, she found a shop that was selling cheap umbrellas, and she d  3 to take a black one. She thought, “Mom can carry it when she is wearing clothes of any c  4  .” So she bought a lovely black umbrella and took it to school with her until her classes finished.

On her way home on the train she felt h    5 . So she went to the buffet car (餐车). She left the umbrella on her seat. But when she r   6 , it had gone. Kitty began to cry. The other passengers felt very sorry for her and asked what the matter was. She told them the black umbrella she bought for her mother had gone, and she had to get off at the next station. After the three passengers h   7 this, they asked her for her mother’s a   8 so that they could send the umbrella to her if someone took it by mistake (弄错) and brought it b   9  .

And now a week passed. Kitty got a letter from her mother. It said, “Thank you very much for your lovely g   10  , but why do you send me three black umbrellas?”
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判断题

陶瓷壁画能巧妙地运用绘画艺术和陶瓷装饰技术，可以拼成人物、风景、花卉、动物等图案，用于公共活动场所，达到巧夺天工的艺术效果。( )
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