ABC会计师事务所拟接受丁公司的委托，通过了解获知丁公司为小型_爱下问搜题

搜题请搜索小程序“爱下问搜题”

问题单项选择题

ABC会计师事务所拟接受丁公司的委托，通过了解获知丁公司为小型企业，会计记录不完整，内部控制不存在或管理层缺乏诚信，可能导致无法获取充分、适当的审计证据，注册会计师应当考虑（）。

A、在执行审计过程中多了解丁公司内部控制，并主要采取实质性程序予以应对风险

B、直接根据了解的情况，简要实施审计程序，并出具保留意见或无法表示意见的审计报告

C、拒绝接受委托

D、在审计业务约定书中详细说明注册会计师和被审计单位各自的责任

答案

参考答案：C

解析：如果小型被审计单位会计记录不完整、内部控制不存在或管理层缺乏诚信，可能导致无法获取充分、适当的审计证据时，即使注册会计师采取任何措施，均不能降低风险至可接受水平，只能拒绝接受委托或解除业务约定。参考《中国注册会计师审计准则第1621号——对小型被审计单位审计的特殊考虑》。

完形填空

（2010•贵州模拟）完形填空(共20小题；每小题1.5分，满分30分)
阅读下面短文，从短文后各题所给的四个选项(A、B、C和D)中，选出可以填入空白处的最佳选项，并在答题卡上将该项涂黑。
When Nancy Lubin got $5,000 from her great-grandfather, she never once considered taking a vacation or paying off student loans with it. 36 , the 24-year-old New York University law student began thinking about the clothing 37 faced by the typical low-income woman：“If she goes for a job interview 38 dressed, she won’t get the job.” Lubin says，“But without a job, she can’t 39 good clothing.”
A few weeks later, Lubin 40 Dress for Success and began searching for clothing and volunteers. She asked women to donate（捐献）used business clothes that were 41 in good condition. She asked members of diet centres to give away clothes that no longer 42. At first Lubin stored the clothes in her one-bedroom apartment. Finally she found 43 in a Greenwich Village church basement（地下室）,which now 44 as the organization’s main office.
Today, when women arrive at shelters and job training programmes—they 45 a suit, shoes, a bag, stockings and jewllery, and self-confidence as

well. Some are trying to enter the work 46  after being on welfare（福利）for years.
_47 Dress for Seccess helped its first client a year and a half ago, more than 1,000 women have received suits—and many have been given 48 . Yarit Polanco was rencently hired 49    a law-firm office manager. “Because of Dress for Success, I made a good 50 ,”she says.
Donations are now 51 in, including jewellery，6,000 pairs of trousers and 40,000 worth of handbags. Broadcast journalists have given suits. And Lubin, who has put her 52 on hold is opening Dress for Success 53 in other cities.
“So many women have clothes lying around that they’ll never 54 again,”says a volunteer. “Nancy’s _55__ is so simple, yet so important to the women who benefit from it.”
36. A. Anyway      B. Instead       C. Fortunately      D. Meanwhile

A．particularly

C．beautifully

A．own business

B．new project

D．personal time

A．competitions

单项选择题

主张“一日临帖，一日应请索”的是明清书家（）。

A.徐渭

B.王铎

C.翁同龢

D.朱耷