问题 单项选择题

(二)ABC会计师事务所接受委托,对乙公司2×10年度财务报表进行审计,B注册会计师遇到下列有关管理层的书面声明的事项,请代为做出正确的专业判断。

下列关于管理层的书面声明的有关说法中,正确的是( )。

A.书面声明,是指管理层向注册会计师提供的书面陈述,用以确认某些事项或支持其他审计证据。书面声明通常也可以包括财务报表及其认定,以及支持性账簿和相关记录

B.书面声明可以提供必要的审计证据,特别是针对管理层的判断或意图等事项,所以其本身可以为所涉及的财务报表的特定认定提供充分、适当的审计证据

C.如果未从管理层获取其确认已履行的责任,注册会计师也可以通过在审计过程中获取其他有关管理层已履行这些责任的充分、适当的审计证据

D.在管理层签署书面声明前,注册会计师不能发表审计意见,也不能签署审计报告

答案

参考答案:D

解析: 书面声明不包括财务报表及其认定,以及支持性账簿和相关记录,所以选项A不正确;尽管书面声明能够提供必要的审计证据,但其本身并不能为财务报表特定认定提供充分、适当的审计证据,所以选项B不正确;如果未从管理层获取其确认已履行的责任,注册会计师在审计过程中获取的有关管理层已履行这些责任的其他审计证据是不充分的。所以选项C不正确。

阅读理解

Learners of English, especially self-taught learners may have troubles in understanding speeches by native speakers. The following ways might help improve their listening ability.

First of all, do things step by step. It is not good to listen to something beyond your level. Better choose a proper course and start with the first book. Go on to the second book only after you are sure you understand the first one.

Secondly, stick to (坚持) one course of study. Don't change books often. Never let your attention be attracted (吸引) by another course just because it seems to be more "fashionable" (时髦).

Thirdly, listen to the English news program over the radio from time to time. Better go through the news stories in the Chinese-language newspaper first. That will make it easy for you to understand the English news on the radio.

Fourthly, if you have time, listen to some interesting stories in Special English from the V. O. A. or other listening materials(材料)of the same level as that of your textbook.

小题1:This is a piece of advice to learners of English on how to ______.

A.improve their listening ability

B.read fast

C.write better English and read faster

D.speak correctly小题2:If you want to understand the English news program on the radio, you should ________.

A.read the Chinese-language newspaper step by step

B.read again and again the Chinese-language newspaper

C.go through the Chinese-language newspaper

D.be able to recite the Chinese language newspaper小题3:"Beyond your level" means something _______.

A.easy for you

B.too difficult for you

C.not too easy and not too difficult for you.

D.just all right for you小题4:The author advised that once you have taken up a course, you ______.

A.should stick to it

B.should begin with the last book

C.should take up other courses if they are more fashionable

D.shouldn't do anything else

单项选择题