问题 多项选择题

注册会计师在确定实际执行的重要性时,考虑的内容包括()。

A、对甲公司的了解

B、前期审计工作中识别出的错报的性质

C、根据前期识别出的错报对本期错报作出的预期

D、前期审计工作中识别出的错报的范围

答案

参考答案:A, B, C, D

解析:注册会计师确定实际执行的重要性考虑:对被审计单位的了解;前期审计工作中识别出的错报的性质和范围;根据前期识别出的错报对本期错报作出的预期。

完形填空

Section B

Hi Colin,

Glad to hear that you are going to have so many adventures in Africa. To make your trip more enjoyable, you should take some necessary things with you. You’ll need strong boots because you are going to  53  a lot.  54  is also necessary in case the weather is bad on Mount Kilimanjaro. A towel is also needed because you will get  55  when you go white-water rafting.

56  very important, too. You must take your tent, sleeping bags and so on. Also take a map of all the places  57  you will visit and a  58  so you don’t get lost. You will take some food and you’ll probably find water. Take care  59 , as you will need to take your water purifying tablets and place them in a pan when you boil the water. And remember to take a pocket knife to cut food or anything else when  60 .

Best wishes,

Jennifer

53. A. run                  B. ride                 C. drive               D. walk

54. A. A parka               B.A raincoat            C. An umbrella         D. A life jacket

55. A. hot                         B. excited              C. wet                D. cold

56. A. An equipment is                              B. Equipments are  

C. Equipment is                              D. The equipments are

57. A. where               B. that                 C. when              D. in which

58. A. compass              B. watch                C. candle                D. box of matches

59. A. although             B. though                     C. however            D. yet

60. A. needed                      B. cut                        C. asked               D. required

问答题 简答题