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问题 单项选择题

下列关于管理层、治理层对财务报表责任的表述中，不正确的是（）。

A、选择适用的会计准则和相关会计制度

B、选择和运用恰当的会计政策

C、根据企业的具体情况，作出合理的会计估计

D、发表恰当的审计报告

答案

参考答案：D

解析：选项D是注册会计师的责任，而不是被审计单位管理层、治理层的责任。

多项选择题

作为企业的质量专业技术人员，拥有授权范围内的参与、监督和指导权力，为此必须具备的能力有（）。

A．质量评定：对重要质量标准、关键过程控制、质量管理体系审核能够实施客观的评价 

B．质量检验：对进货检验、过程检验和出厂检验的方法、水平、及其结论能够给予指导并实施有效监督 

C．产品开发和质量改进：对质量管理体系建立、实施，对产品开发和质量改进等能够进行策划，具体参与或提供咨询指导意见 

D．质量审核：对产品的认证能够组织自我审核 

E．安全、环境鉴定：对重大关键安全设施和环境的质量状态能进行鉴定
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单项选择题

In the following essay, each blank has four choices. Choose the best answer and write down on the answer sheet.

In recent years, there has been a dramatic increase in the range of media used to (71) information. Initially, communication was limited to simple forms of (72) such as voice and paper. This century, however, has witnessed the introduction of a greater variety of media types such as the telephone and visual forms of media. In the latter part of the century, this trend has accelerated and there is now a wide range of media types available to convey information. These advances provide a great opportunity for new developments in a range of areas such as education and commerce. However, there are also a number of problems associated with the growth of (73) in society. In particular, there is a great danger of creating information (74) . This problem can be seen, for example, in business where executives are required to make decisions based on an ever increasing variety and volume of information. (75) problems are also occurring in areas such as government, health care and education.

（71）是（）

A.speak

B.convey

C.tell

D.spread
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