| E注册会计师负责对丹江公司2009年度财务报表进行审计。在测试丹江公司内部控制时， E注册会计师遇到下列事项，请代为做出正确的专业判断。 |
注册会计师应当了解被审计单位是否存在与下列方面有关的目标和战略，并考虑相应的经营风险有( )。
A．行业发展及其可能导致的被审计单位不具备足以应对行业变化的人力资源和业务专长等风险
B．开发新产品或提供新服务及其可能导致的被审计单位产品责任增加等风险
C．新颁布的会计法规及其可能导致的被审计单位执行法规不当或不完整或会计处理成本增加等风险
D．本期及未来的融资条件及其可能导致的被审计单位由于无法满足融资条件而失去融资机会等风险
参考答案：A,B,C,D
解析： 四个选项均影响到经营风险。
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| Today, English is spoken in many countries. 1 English spoken in the UK is a little different from that in the USA in spelling, meaning, pronunciation, grammar, usage and so on. Sometimes, 2 English spoken in the UK is very different in every region (区域) 3 the country. Differences in spelling don't 4 speakers of British English from understanding the meanings of the words. 5 , they don't prevent speakers of American English from understanding the meanings either. 6 in spelling are not a big problem for even speakers of English as a 7 language. However, when different words in British English and American English are used to 8 the same thing 9 the same word has different meanings in British English and American English, sometimes people will not be understood if they don't know common differences between British English and American English in meanings and usages. Sometimes even Americans and British people do not 10 each other because of different word meanings. 11 , the British word "brolly" is an"umbrella" in America. And the British 12 potato chips "crisps". All of these differences led British writer George Bernard Shaw to 13 that Britain and America are two countries 14 by the same language! That's the reason why confusion or misunderstanding will be caused in some situations. Of course, such confusion will 15 happen to speakers of English as a second language. | ||||
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