问题 单项选择题

下列与舞弊相关的表述中不恰当的是()。

A、注册会计师有责任按照审计准则的规定执行审计工作,获取财务报表在整体上存在重大错报的合理保证

B、侵占资产通常伴随着虚假或误导性的文件记录

C、由于审计的固有限制,即使按照审计准则的规定恰当地计划和执行审计工作,注册会计师也不能对财务报表整体不存在重大错报获取绝对保证

D、注册会计师不应将审计中发现的舞弊视为孤立发生的事项

答案

参考答案:A

解析:注册会计师有责任按照审计准则的规定实施审计工作,获取财务报表在整体上不存在重大错报的合理保证。

阅读理解

阅读理解。

     The first day of school our professor introduced himself and challenged us to get to know

someone we didn't know. I stood up to look around when a gentle hand touched my shoulder.

I turned around to find a wrinkled, little old lady beaming up at me with a smile that lit up her

entire being.

     She said, "Hi, girl! My name is Rose. I'm 87 years old. Can I give you a hug?"

     I laughed and enthusiastically(热情地)responded, "Of course you may!" and she gave me

a giant squeeze.

     "Why are you in college at such a young, innocent age?" I asked. She jokingly replied, "I'm

here to meet a rich husband, get married, have a couple of children, and then retire and travel!"

     "No seriously," I said. I was curious what may have motivated her to be taking on this challenge

at her age.

     "I always dreamed of having a college education and now I'm getting one!" she told me.

      Over the course of the year, Rose became a campus icon and she easily made friends wherever

she went. She loved to dress up and she reveled in the attention bestowed upon her from the other

students. She was living it up.

     At the end of the semester we invited Rose to speak at our football banquet. I'll never forget

what she taught us.

    "We do not stop playing because we are old; we grow old because we stop playing. There are

only two secrets to staying young, being happy, and achieving success. You have to laugh and find

humor every day. You've got to have a dream. When you lose your dreams, you die!" she said.

     "There is a huge difference between growing older and growing up. If you are nineteen years old

and lie in bed for one full year and don't do one productive thing, you will turn 20 years old. If I am

87 years old, and stay in bed for a year, and never do anything, I will turn 88. Anybody can grow

older. But every minute counts for young men," she added.

     "The idea is to grow up by always finding the opportunity in change.Have no regrets. The elderly

usually don't have regrets for what we did, but rather for things we did not do.The only people who

fear death are those with regrets."

     She concluded her speech by courageously singing The Song of Rose.She challenged each of us

to study the lyrics(歌词)and live them out in our daily lives.

At the year's end, Rose finished the college degree she had begun all those years ago.One week after

graduation Rose died peacefully in her sleep.

1.Rose made herself known to the author in a________ manner.

A.serious  

B.cold

C.humorous  

D.crazy

2.From the information provided in the passage, we know ________.

A.Rose finished the college degree within a year

B.Rose did realize her dream of meeting a rich husband and getting married through college education

C.Rose enjoyed her campus life very much

D.Rose grew so old that she stopped playing

3.Rose delivered the speech________.

A.at the graduation

B.which she prepared carefully

C.ended with The Song of Rose

D.to challenge all the other speakers

4.According to her speech, ________.

A.even you have a dream, you won't succeed

B.all people don't grow up while growing older

C.Rose usually regretted having done something

D.a nineyearold is as old as an 87yearold if he doesn't do anything

单项选择题