问题 单项选择题

下列情形中,通常表明存在财务报表层次的重大错报风险的是()。

A.被审计单位从事复杂的金融工具投资

B.被审计单位的竞争者开发的新产品上市

C.被审计单位存在重大关联方交易

D.被审计单位资产的流动性出现问题

答案

参考答案:D

解析:

通常与财务报表层次的重大错报风险有关的迹象:比如控制环境薄弱;在不稳定的国家和地区开展业务;资产的流动性出现问题;重要客户流失;融资能力受到限制;采用新的会计准则或启用新的会计信息系统;资不抵债、无法偿还到期债务等导致对持续经营能力产生重大疑虑的事项。

阅读理解

阅读理解。

     Do you know what Fear and Faith have in common? Fear believes in a negative future. Faith

believes in a positive future. Both believe in something that has not yet happened. So I ask you, if

neither the positive nor negative future has happened yet then why not choose to believe in the positive

future?

     I believe during these challenging times we have a choice between two roads: the positive road

and the negative road. And our bus can't be on two roads at the same time. So we have to make a

choice and this choice determines our belief about the future and the attitude and actions we bring

to the present.

     I'm not saying we shouldn't have any fear. There are times when fear is a gift. A healthy dose(剂量)

of fear causes us to examine our situation and plan for the future. It moves us to smell the cheese and

expect change. When used wisely it allows us to manage risk and make better decisions. Some fear

is good.

     However, what I have observed lately is a supersized, huge dose of fear that is spreading the

hearts and minds of far too many people. This oversized fear is causing leaders and their organizations

to either act unreasonably or to not act at all. They are either hurrying in a million different directions

because of fear. In both cases, fear is leading them to take the negative road to failure.

     The answer is the positive road paved (铺满) with faith and a belief that your best days are not

behind you but ahead of you. With this belief you make the right choices and actions today that will

create your positive future tomorrow. You stay calm, focused and committed to your purpose. You

look for ways to save money and cut costs without making unreasonable fear-based decisions that

sacrifice your future success. You identify opportunities in the midst of the challenges and you focus

on solutions instead of problems.

     Your faith and belief in a positive future leads to powerful actions today. The future has not

happened yet and you have a say in what it looks like by the way you think and act. Fear or Faith.

     The choice is yours.

1. According to the passage, we can know that ________.

A. Fear and Faith have nothing in common

B. both Fear and Faith trust something in the future

C. neither negative nor positive future will happen

D. people usually choose to believe in the positive future

2. What does the writer mean by saying "our bus can't be on two roads"?

A. We usually choose the negative road

B. We should choose the positive road

C. We must choose either a positive or negative road

D. Our belief about the future depends on our choice

3. Which of the following about "Fear" is true?

A. We should have fear because it is a gift.

B. Reasonable fear helps to plan for future.

C. Fear can bring cheese and risk to people.

D. Leaders usually have oversized fear.

4. If we have faith in future, we will ________.

A. have the best days ahead of us

B. be committed to saving money

C. stay away from any challenges

D. take powerful actions today

5. What does the writer intend to tell us in the passage?

A. Fear is closely related to faith.

B. Life is full of fear and faith.

C. We should have faith in a positive future.

D. Wrong decisions sacrifice our future success.

多项选择题