问题 单项选择题

下列说法中不正确的是()。

A、审计中的困难、时间或成本等事项本身,不能作为注册会计师省略不可替代的审计程序或满足于说服力不足的审计证据的正当理由

B、如果按照审计准则的规定适当地计划和执行审计工作,就可以审查出财务报表中存在的所有错报

C、某些财务报表项目的金额本身就存在一定的变动幅度,这种变动幅度不能通过实施追加的审计程序来消除

D、完成审计工作后发现由于舞弊或错误导致的财务报表重大错报,其本身并不表明注册会计师没有按照审计准则的规定执行审计工作

答案

参考答案:B

解析:由于审计的固有限制,即使按照审计准则的规定适当地计划和执行审计工作,也不可避免地存在财务报表的某些重大错报可能未被发现的风险。

阅读理解

第三部分 阅读理解(共20小题;每小题2分, 满分40分)

阅读下列短文, 从每题所给的四个选项(A、B、C和D)中, 选出最佳选项。

A

While researchers have long shown that tall people earn more than their shorter counterparts, it's not only social discrimination that accounts for this inequality -- tall people are just smarter than their height-challenged peers, a new study finds.

"As early as age three -- before schooling has had a chance to play a role -- and throughout childhood, taller children perform significantly better on cognitive tests," wrote Anne Case and Christina Paxson of Princeton University in a paper published by the National Bureau of Economic Research.

The findings were based primarily on two British studies that followed children born in 1958 and 1970, respectively, through adulthood and a U.S. study on height and occupational choice.

Other studies have pointed to low self-esteem, better health that accompanies greater height, and social discrimination as culprits(罪犯) for lower pay for shorter people.

But researchers Case and Paxson believe the height advantage in the job world is more than just a question of image.

"As adults, taller individuals are more likely to select into higher paying occupations that require more advanced verbal and numerical skills and greater intelligence, for which they earn handsome returns," they wrote.

For both men and women in the United States and the United Kingdom, a height advantage of four inches equated with a 10 percent increase in wages on average.

But the researchers said the differences in performance crop up long before the tall people enter the job force. Prenatal care(产前护理) and the time between birth and the age of 3 are critical periods for determining future cognitive ability and height.

"Prenatal care and prenatal nutrition are just incredibly important, even more so than we already knew," Case said in an interview.

Since the study's data only included populations in the United Kingdom and the United States, the findings could not be applied to other regions, Case said.

And how tall are the researchers?

They are both about 5 feet 8 inches tall, well above the average height of 5 feet 4 inches for American women.

51. What can be learnt from the study of Anne Case and Christina Paxson is that ______.

A. the reason for lower pay for shorter people is social discrimination

B. taller children perform significantly better on cognitive test

C. tall people earn more than shorter counterparts

D. prenatal care and prenatal nutrition are less important than we already knew

52. Which period is the most important for determining future cognitive ability and height?

A. between age 3 and schooling         B. between birth and the age of 3

C. the whole childhood                   D. between 1958 and 1970

53. The underlined phrase “crop up” in the Eighth Paragraph is closest in meaning to ______.

A. get in       B. rise up        C. come up       D. stand up

54. The best title for this passage would be _______.

A. Tall people earn more than shorter counterparts 

B. A study on height and occupational choice

C. The difference between tall people and short people 

D. Taller people are smarter

单项选择题