问题 单项选择题

注册会计师在计划审计工作时需要了解被审计单位及其环境,评估重大错报风险。请对以下事项进行判断。

下列说法不正确的是( )。

A.内部控制只能对财务报告的可靠性提供合理的保证,而非绝对的保证

B.在了解被审计单位的内部控制时,只需关注控制的设计

C.特别风险通常与重大的非常规交易和判断事项有关

D.在某些情况下,仅通过实施实质性程序不能获取充分、适当的审计证据

答案

参考答案:B

解析: 注册会计师了解被审计单位的内部控制。

阅读理解

Once upon a time, a young man was standing in the middle of the town announcing that he had the most beautiful heart in the world. A large crowd gathered, and they al praised his heart for it was perfect.

Suddenly, an old man appeared and said, “Why ,your heart is not as beautiful as mine.”

The old man’s heart was ful of scars(伤疤). Some pieces of his heart were removed and some pieces from other people were put in, but they didn’t fit quite right. So there were several jagged(锯齿状的)edges. In fact, there were stil some holes in his heart where the pieces were missing.

The  young  man  laughed,“Comparing yours with mine, mine is perfect and yours is a mess.”

“Yes,”said the old man. “But, every scar shows that I took out a piece of my heart and gave it to a person, and often he gave me a piece of his heart in return.”

“Why do you have some jagged edges in your heart?”asked the young man.“Because the shapes of the pieces weren’t the same.”“Then the holes?”“Sometimes I gave pieces of my heart away, and the other person hasn’t given back a piece of his, so … but I don’t care.”“How come?”“They remind me of the love we shared.”

The young man was deeply moved. He walked up to the old man, took a piece of his heart out and gave it to the old man.

The old man placed it in his heart, then took a piece from his old scarred heart and placed it in the wound(伤口)in the young man’s heart. It fitted, but not perfectly, as there were some jagged edges.

The young man looked at his heart, not perfect any more but more beautiful than ever.

How sad it must be to go through  life  with  a  whole untouched heart!

小题1: The young man stood in the town to _____.

A.meet the old man

B.compare his heart with others’

C.show his beautiful heart

D.give pieces of his heart to others小题2: It’s clear that the old man was _____.

A.a sily man

B.a humorous man

C.a wel-known man

D.a kind-hearted man小题3: We learn from the story that in the end the young man was _____.

A.lost

B.moved

C.hurt

D.untouched小题4: The old man said“… but I don’t care”means _____.

A.he didn’t expect others’return

B.he didn’t feel pain

C.he didn’t think it serious

D.he cared nothing小题5:We can get more beautiful hearts by sharing _____

A.ideas

B.scars

C.love

D.beauty

填空题