问题 单项选择题

注册会计师在对甲公司财务报表审计时,发现该公司具有良好的盈利记录并很容易获得外部资金支持,但管理层没有对持续经营能力作出初步评估。注册会计师应当( )。

A.与甲公司管理层讨论运用持续经营假设的理由,询问是否存在导致对持续经营能力产生重大疑虑的事项或情况

B.实施详细的审计程序,对甲公司持续经营能力作出评估

C.提请甲公司内部审计部门对持续经营能力作出评估

D.考虑出具保留意见或无法表示意见的审计报告

答案

参考答案:A

解析:【解析】如果管理层没有对持续经营能力做出初步评估,注册会计师应当与管理层讨论运用持续经营假设的理由,询问是否存在导致对持续经营能力产生重大疑虑的事项或情况,并提请管理层对持续经营能力作出评估。

单项选择题
阅读理解

阅读理解。

     Parents and kids today dress alike, listen to the same music, and are friends. Is this a good thing?

Sometimes, when Mr. Ballmer and his 16-year-old daughter, Elizabeth, listen to rock music together and talk

about interests both enjoy, such as pop culture, he remembers his more distant relationship with his parents

when he was a teenager.

     "I would never have said to my mom, 'Hey, the new Weezer album is really great. How do you like it?'"

says Ballmer." There was just a complete gap in taste."

     Music was not the only gulf. From clothing and hairstyles to activities and expectations, earlier generations

of parents and children often appeared to move in separate orbits.

     Today, the generation gap has not disappeared, but it is getting narrow in many families. Conversations on

subjects such as sex and drugs would not have taken place a generation ago. Now they are comfortable and

common. And parent-child activities, from shopping to sports, involve a feeling of trust and friendship that can

continue into adulthood.

     No wonder greeting cards today carry the message, "To my mother, my best friend."

     But family experts warn that the new equality can also result in less respect for parents.

     "There's still a lot of strictness and authority on the part of parents out there, but there is a change

happening," says Kerrie, a psychology professor at Lebanon Valley College. "In the middle of that change, there

is a lot of confusion among parents."

     Family researchers offer a variety of reasons for these evolving roles and attitudes. They see the 1960s as

a turning point. Great cultural changes led to more open communication and a more democratic process that

encourages everyone to have a say.

     "My parents were on the 'before' side of that change, but today's parents, the 40-year-olds, were on the 'after' side," explains Mr. Ballmer. "It's not something easily accomplished by parents these days, because life

is more difficult to understand or deal with, but sharing interests does make it more fun to be a parent now."

1. The underlined word "gulf" in Para.3 most probably means _____.

A. interest

B. distance

C. difference

D. separation

2. Which of the following shows that the generation gap is disappearing?

A. Parents help their children develop interests in more activities.

B. Parents put more trust in their children's abilities.

C. Parents and children talk more about sex and drugs.

D. Parents share more interests with their children.

3. The change in today's parent-child relationship is _____.

A. more confusion among parents

B. new equality between parents and children

C. less respect for parents from children

D. more strictness and authority on the part of parents

4. By saying "today's parents, the 40-year-olds, were on the 'after' side", the author means that today's

    parents _____.

A. follow the trend of the change

B. can set a limit to the change

C. fail to take the change seriously

D. have little difficulty adjusting to change

5. The purpose of the passage is to _____.

A. describe the difficulties today's parents have met with

B. discuss the development of the parent-child relationship

C. suggested the ways to handle the parent-child relationship

D. compare today's parent-child relationship with that in the past