问题 多项选择题


每小题均有多个正确答案,请从每小题的备选答案中选出你认为正确的答案。

(一)A注册会计师负责审计甲公司2×10年度财务报表。在了解内部控制时,A注册会计师遇到下列事项,请代为做出正确的专业判断。

控制环境包括治理职能和管理职能,以及治理层和管理层对内部控制及其重要性的态度、认识和措施,下列有关控制环境的说法中正确的有( )。

A.诚信和道德价值观念是控制环境的重要组成部分,影响到重要业务流程的设计和运行

B.控制环境本身可以防止或发现并纠正各类交易、账户余额和披露认定层次的重大错报

C.在确定构成控制环境的要素是否得到执行时,注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据

D.控制环境对重大错报风险的评估具有广泛影响,注册会计师应当考虑控制环境的总体优势是否为内部控制的其他要素提供了适当的基础,并且未被控制环境中存在的缺陷所削弱

答案

参考答案:A,C,D

解析: 控制环境本身不能防止或发现并纠正各类交易、账户余额和披露的认定层次重大错报,注册会计师在评估重大错报风险时,应当将控制环境连同其他内部控制要素产生的影响一并考虑。所以选项B表述错误。

阅读理解

阅读短文,回答问题。

     On March 27, Saturday evening, people all over the world once again turned their lights off for an hour

to help fight against global climate changes and give the world a brighter future.

     For Earth Hour 2010, many best-known buildings went dark from 8:30 to 9: 30 local time, such as the

Eiffel Tower, Big Ben, Sydney's Opera House and Beijing's Forbidden City, etc. Millions of businesses and

homes around the world also turned off their lights.

     Some 4, 000 cities in more than 120 countries volunteered to turn off Saturday to reduce energy

consumption (能量消耗). "We have everyone from Casablanca to the camps of Namibia and Tanzania taking

part," said Greg Bourne, CEO of WWF (World Wildlife Fund) in Australia, which started Earth Hour.

     Earth Hour began in Sydney, Australia, in 2007. In 2008, the event turned into an international one, which

has drawn the participation of hundreds of towns and cities worldwide. Now in its fourth year, more and

more cities from the world took part in Earth Hour as a show of support for action against global warming.

     In a WWF survey after Earth Hour 2009, 80 million U.S. citizens said they had participated, according to

Ann. "Earth Hour has always been an event about families and individuals as well," Ann said, "and it's really

about Americans and people all over the world standing up and saying climate change is real and we need to

do something about it now."

     However, Earth Hour's energy-saving influence is limited. But WWF says that Earth Hour's real value is

symbolic (象征的).

1. Did people all over the world turn off the lights on March 27?

    ________________________________________________________________

2. What time did the best-known buildings go dark? 

    ________________________________________________________________

3. Where did Earth Hour start in 2007? 

    ________________________________________________________________

4. How many times have we had this event since 2007? 

    ________________________________________________________________

5. What is the passage mainly about? 

    ________________________________________________________________

判断题