甲注册会计师负责对A公司(上市的企业集团公司)2011年度财务报表_爱下问搜题

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问题单项选择题

甲注册会计师负责对A公司(上市的企业集团公司)2011年度财务报表进行审计。在考虑使用分析程序时，甲注册会计师遇到下列事项，请代为做出正确的专业判断。

在审计结束或临近结束时，使用分析程序对财务报表进行总体复核，甲注册会计师的目的是( )。

A．确定实质性分析程序对特定认定的适用性
B．再次测试认为有效的内部控制，评估控制风险
C．针对自上年以来尚未发生变化的账户余额收集证据
D．确定财务报表整体是否与其对A公司的了解一致

答案

参考答案：D

解析：在审计结束或临近结束时，注册会计师使用分析程序对财务报表进行总体复核的目的是确定财务报表整体是否与其对被审计单位的了解一致。

单项选择题

男性，28岁，心慌、怕热、多汗、消瘦、易饿4个月，甲状腺弥漫性I度肿大，血TSH降低、B和L增高，诊为甲亢。他巴唑每天30mg，20天后血白细胞2．2×109/L，中性粒细胞1．0×109/L。甲亢的下一步治疗宜选

A．他巴唑与升白细胞药合用

B．改用丙基硫氧嘧啶

C．白细胞恢复正常后立即手术治疗

D．核素131I治疗

E．他巴唑剂量减半再用

完形填空

阅读下面短文，掌握其大意，然后从各题所给的四个选项（A、B、C、D）中，选出最佳选项。
Tom was a businessman and he suffered many failures in his career, which made him a depressed（沮丧的）man, he often complained that others had been playing tricks on him. One day he told his wife he was so       with the city that he had to leave.
So his family moved to        city. In the evening of a weekend, Tom and his wife were busy        up their new home        the light suddenly went out. So they had to ___    work. Tom was regretful to have forgotten to bring along candles and had to wait       in a low mood. Just then he heard slight, hesitant knocks on his door that sounded clear in the        night.
“Who’s it?” he wondered, since Tom had no        in the new city. And this was the moment he especially disliked being disturbed.       , he went reluctantly(不情愿地) to the door and opened it impatiently. At the door was a little girl, shyly asking, “Sir, do you have        ? I’m your neighbor.” “No,” answered Tom in anger and shut the door violently. “What a nuisance（讨厌的人）!” he complained over it with his wife. “No sooner had we settled down       the neighbor came to        things.” After a while, the door was knocked       . He opened it and found the same girl outside. But this time she was holding two candles, saying, “My grandma told me the new neighbor downstairs might need candles. She         me here to give you these .” Tom was very __    by what he saw. When he became fully aware, he said, “Thank you and your     . God bless you!”
At that moment he suddenly realized what caused his        in life. It was his       and harshness(刻薄)with other people. The person who had cheated him in life was       nobody else but himself, for he had fallen for his unsympathetic       .

D．disappointed

A．dissatisfaction

D．determination

B．responsibility

A．in particular