问题 问答题

ABC会计师事务所承接了C公司2011年度财务报表审计业务,委派了甲、乙注册会计师进行审计。甲、乙注册会计师对应收账款审计采用了积极式函证程序,其中:债务人W和债务人M回函结果与C公司会计记录不一致;对债务人N进行了首次发函后未得到回函。
要求:

出现差异时注册会计师应相应实施哪些主要的审计程序

答案

参考答案:在出现差异时,注册会计师应相应实施的审计程序主要有:
①分析函证结果差异的原因,作进一步核实;
②应当估算应收账款总额中可能出现的累计错报是多少,为取得对应收账款累计错报更加准确的估计,也可以进一步扩大函证范围;
③提请被审计单位调整。

阅读理解

请认真阅读下面短文,并根据短文内容回答问题。

  We've had the Tiger Mom, the Wolf Dad, now we have the Eagle Dad. The

Eagle Dad is a man from Nanjing who uploaded a video of his four-year-old son

running through the snow and cold of New York's central Park. The boy was

dressed only in pants and sneakers. And the video shows the boy crying, his skin

bright red from the cold.

  The man was very proud of the video and his treatment of the boy. He said

that, just like the eagle, a parent should be tough on his child. He said hardship

and suffering would make the child strong and successful. I suppose the Tiger

Mom would agree. She said that punishment was one way to make the child work

harder. And the Wolf Dad would certainly agree. He said that beating a child

was a good way to make the child successful in school.

  Many people, of course disagree. They say that people who treat their

children the same way that some animals treat their young are close to

criminality. The fact that many people also agree with those kinds of parents

shows that they are confused (困惑) about how to raise children properly.

  All parents love their children and want to do what is best for them. But

tough love may not be the best way for all children. The better way for the Eagle

Dad is to take some of his feathers and use them to keep his child warm.

1. Where is the Eagle Dad from?

________________________________

2. What was his son doing in the video?

________________________________

3. Why is he called the Eagle Dad ?

________________________________

4. Who would agree with the Eagle Dad's treatment of the children?

________________________________

5. What is the writer’s advice?

________________________________

单项选择题