问题 多项选择题

A注册会计师负责对X公司2009年度财务报表实施审计。在汇总审计差异、与管理层沟通时,A注册会计师需要考虑下列问题,请代为做出正确的专业判断。

A注册会计师可能建议X公司管理层调整以下( )错报事项。

A.金额超过财务报表层重要性水平的

B.金额介于财务报表层重要性水平与认定层重要性水平之间的

C.性质重要的但金额不超过认定层重要性水平的

D.性质不重要且金额不超过认定层重要性水平的

答案

参考答案:A,B,C,D

解析:注册会计师应建议被审计单位调整任何发现的错报,哪怕是小金额的错报。因为小金额错报的累积有可能超过重要性水平。

阅读理解

根据短文内容回答下列问题,每空一词。

  It was a Saturday afternoon. Mr Green was reading a newspaper when he

heard his wife crying in the next room. He hurried to her and asked, "What

happened to you, my dear?"

  "Oh,dear!" his wife called out. "My head hurts! Send for a docto. Hurry up!"

Their two children were both out at that moment and something was wrong with

the telephone. Mr Green had to go to a hospital himself . Bad luck! That day all

the hospitals in the town were closed. Mr Green didn't know where to go. Just

then a friend of his saw him and asked,"What is the matter?"

  Mr Green told his friend. The man said,"Why not go to Mr Black? He can

help you. "

  Mr Green was told by his friend Mr Black was a good doctor. He hurried to

Mr Black. When he got there, Mr and Mrs Black were having their evening meal.

The doctor asked Mr Green to drink with him. He was happy and sat at the table.

After that they began to chat(聊天). And when Mrs Black asked," How is your

wife?" "She is fine,thank..."Mr Green stopped at once-he remembered his wife

was waiting for a doctor at home.

1. What was wrong with Mrs Green on a Saturday afternoon?

She had _____ a _____.

2. What did Mrs Green want her husband to do?

She wanted him to _____ a _____ to come at once.

3. Who helped Mr Green when he didn't know where to go?

One of _____.

4. When did Mr Green think of his wife?

He _____ think of his wife _____ Mrs Black asked him how his wife was.

5. What was Mr Green like?

He was a _____.

6. 文中画线的句子用的是什么时态?

                                                                            

7. 将文中画线的句子译成汉语。

                                                                            

单项选择题