问题 单项选择题

"This is a really exciting time—a new era is starting," says Peter Bazalgette, the chief creative officer of Endemol, the television company behind "Big Brother" and other popular shows. He is referring to the upsurge of interest in mobile television, a nascent industry at the intersection of telecoms and media which offers new opportunities to device-makers, content producers and mobile- network operators. And he is far from alone in his enthusiasm.

Already, many mobile operators offer a selection of television channels or individual shows, which are " streamed" across their third-generation (3G) networks. In South Korea, television is also sent to mobile phones via satellite and terrestrial broadcast networks, which is far more efficient than sending video across mobile networks; similar broadcasts will begin in Japan in April. In Europe, the Italian arm of 3, a mobile operator, recently acquired Canale 7, a television channel, with a view to launching mobile-TV broadcasts in Italy in the second half of 2006. Similar mobile-TV networks will also be built in Finland and America, and are being tested in many other countries.

Meanwhile, Apple Computer, which launched a video-capable version of its iPod portable music-player in October, is striking deals with television networks to expand the range of shows that can be purchased for viewing on the device, including "Lost", "Desperate Housewives" and "Law & Order". TiVo, maker of the pioneering personal video recorder (PVR), says it plans to enable subscribers to download recorded shows on to iPods and other portable devices for viewing on the move. And mobile TV was one of the big trends at the world’s largest technology fair, the Consumer Electronics Show, which took place in Las Vegas this week.

Despite all this activity, however, the prospects for mobile TV are unclear. For a start, nobody really knows if consumers will pay for it, though surveys suggest they like the idea. Informa, a consultancy, says there will be 125 million mobile-TV users by 2010. But many other mobile technologies inspired high hopes and then failed to live up to expectations. And even if people do want TV on the move, there is further uncertainty in three areas: technology, business models and the content itself.

According to the text, substantial work in mobile-TV networks has been conducted in()

A. an oriental nation

B. USA

C. an European nation

D. Japan

答案

参考答案:A

解析:

[考点解析] 这是一道细节题,测试考生对原文细节的准确识别和把握能力。本题答案的信息来源在第二段的第二句,该句的大意是:“在韩国,电视节目通过卫星和陆地广播网被发送到移动电话……”。这暗示韩国(位于世界东方的一个国家)已经在移动电视方面迈出了实质性的一步。故本题的正确选项是A“an oriental nation”(一个东方的国家)。考生在阅读时要重视对原文中细节的理解,更要注意原文中细节之间的比较和分析。

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问答题

ABC会计师事务所首次接受委托,承办V公司2002年度会计报表审计业务,外于2002年底与V公司签订审计业务约定书。假定存在以下情况:
(1)ABC会计师事务所以明显低于前任注册会计师的审计收费承接了业务,并且通过与前任注册会计师和当地相同规模的其他会计师事务所进行比较,向V公司保证,在审计中能够遵循独立审计准则,审计质量不会因降低收费而受到影响。
(2)在签订审计业务约定书后,ABC会计师事务所的A注册会计师受聘担任V公司独立董事。按照原定审计计划,A注册会计师为该审计项目的外勤审计负责人。为保持独立性,ABC会计师事务所在执行该审计业务前,将A注册会计师调离审计小组。
(3)ABC会计师事务所聘用律师协助开展工作,要求该律师书面承诺按照中国注册会计师职业道德规范的要求提供服务。
(4)V公司要求ABC会计师事务所在出具审计报告的同时,提供正式纳税鉴证意见。为此,双方另行签订了业务约定书。
(5)前任注册会计师对V公司2001年度会计报表出具了标准无保留意见审计报告,ABC会计师事务所在审计过程中发现该会计报表存在重大错报,因认为事实已经非常清楚,所以决定不再提请V公司与前任注册会计师联系。
(6)V公司在某国设有分支机构,该国允许会计师事务所通过广告承揽业务,因此,ABC会计师事务所委托该分支机构在该国媒体进行广告宣传,以招揽该国在中国设立的企业的审计业务。相关广告费已由ABC会计师事务所支付。
要求:请分别上述6种情况,判断ABC会计师事务所是否违反中国注册会计师职业道德规范的要求,并简要说明理由。