A注册会计师首次接受委托，负责审计上市公司甲公司2016年度财务报表。A注册会计师对营业收入的发生认定进行审计，编制了审计工作底稿，部分内容摘录如下：
金额单位：万元
针对资料中的审计说明第（1）至（3）项，逐项指出A注册会计师实施的审计程序中存在的不当之处，并简要说明理由。
参考答案：
（1）存在的不当之处：A注册会计师未测试收货通知单。
理由：根据销售合同，被审计单位应以获取客户签发的收货通知单作为收入确认的时点，A注册会计师检查销售合同并不足以就营业收入的发生认定获取充分、适当的审计证据。
（2）存在的不当之处：A注册会计师对1月转字10号记账凭证未实施检查。
理由：该记账凭证的日期早于发票日期和出库单日期。
（3）存在的不当之处：A注册会计师对11月转字28号和12月转字50号记账凭证未实施进一步检查。
理由：上述两笔记账凭证反映的销售额明显高于其他测试项目，表明收入确认方面可能存在舞弊风险迹象，A注册会计师不应仅仅依赖管理层的解释。
| With 2005 fast becoming "the year of the natural disaster", it is time to reflect on how engineering, science and technology can play their fullest part in protecting the planet. Long before the Asian tsunami struck, the science community predicted the particular region of Indonesia to be hit by the next big earthquake; and the engineering and technology community had developed early warning systems costing only ＄ 30 million. But no government in the region heeded the warnings and no early warning systems were in place. We ignored technology of the advance warnings at our peril of 100,000 victims of the tsunami. Governments are not alone in ignoring the views of their scientific community; the public too has its doubts. Part of the reason for this lack of confidence must be down to the failure to engage them in a meaningful way about their concerns. Trust is a two-way street. Instead of claiming that everything would be rosy in the scientific garden "if only the public understood", we must work hard to explore concerns, discover fears and delve deep into the depths of public perceptions. We are getting there. There is a growing realization that effective public engagement is of far greater value than banging the "public understanding" drum. There are still doubters, of course, and sadly their cause is helped whenever they come across opinions presented as fact. All of us must guard against this debilitating practice. In time, effective public engagement should help deliver improved trust as well as better policy, which -- in turn -- might make it more difficult for scientists’ warnings to be ignored. Today’s technology community is a triumph of international collaboration where engineers and scientists combine to develop solutions to our biggest problems. Of course, technology cannot stop natural disasters but it can mitigate their impact. We are able to identify the birds affected by avian flu. We can chart their migration patterns around the world. We have the means to pursue vaccines. And we have the communication channels to keep people informed. Extolling the virtues of technology is not to pretend technology is perfect in every regard. Far from it. The profligate and unsustainable use of technology in energy and transport has contributed to climate change. But that doesn’t mean technology has failed us. We must never lose sight of the fact that technology itself will deliver the solutions to the very problems it can create. If we do, technology will remain sidelined and undervalued, and this major social failure will progressively disadvantage us all. Our vision is of a society embracing technology as a weapon of both progress and defense. Since the beginning of civilization, we have relied on it and enjoyed its benefits -- and most new technologies have had hugely beneficial effects for most people. But now, in an age when the death toll from natural disasters is increasing year on year, with more people living in danger zones, it is ever more urgent that we rely on science and technology to warn us of the dangers to come and provide the solutions we need. |
The main idea of Paragraph 5 is that ______.
A．today’s technology community is a victory of international co-operation
B．technology can not stop natural disasters but can mitigate their impact
C．we can spot the birds affected by avian flu
D．we have communication channels to keep people informed