问题 单项选择题

U会计师事务所首次接受了X公司的年度财务报表审计业务。A注册会计师担任该项业务的项目负责人。在考虑与会计估计、关联方交易以及期初余额审计相关的事项时,A注册会计师遇到了以下问题,请代为做出专业决策。

下列( )情况一般不影响A注册会计师通过查阅前任工作底稿获取关于期初余额的充分、适当的审计证据。

A.前任注册会计师与X公司有分歧

B.前任注册会计师专业胜任能力不足

C.前任注册会计师与X公司不独立

D.前任注册会计师受到X公司的限制

答案

参考答案:A

解析:前任注册会计师与被审计单位有分歧,往往其是出具非无保留意见审计报告的原因,也是审计中的正常现象。情况B、C令后任怀疑前任工作底稿的结论是否正确,情况D令前任无法向后任提供充分信息。

阅读理解

Food or friends? Lip salve (润唇膏) or iPod? What is the most important thing in the US teenagers’ lives today? Let’s take a look.

Some find that they can’t do without people.

“My biggest need is my friends. Without them, I wouldn’t do much,” said Adrian Fernandez, a 14-year-old boy.

With others, food always comes first.

“I do not think that I could live without chili con carne (辣子肉丁). I eat it every day. And if I didn’t have it, it’s all I would think about,” said Max Wu, an 8th-grade boy.

Sometimes, the things teenagers can’t do without are strange.

Take 14-year-old girl Hannah Sacchini for example. “I cannot live without lip salve, especially in winter,” said Hannah Sacchini. “I go mad if my lips get dry.”

Of course, today everybody uses mobile phones and computers. Some teens can’t live without these high-tech (高科技的) things.

Justin Beck, a 15-year-old boy, feels like this: “I would not be able to live without my iPod. I use it for so many different things. I always have it with me,” he said.

So, now we know the things US kids really must have. What about you and your classmates? What can’t you live without?

根据短文内容,选择最佳选项。 (10分)

小题1:To Adrian Fernandez,     is the most important.

A.a friend

B.lip salve

C.a computer

D.chili con carne小题2:How often does Max Wu eat chili con carne?

A.Once a week.

B.Every day.

C.Twice a day.

D.Three times a week.小题3:Hannah Sacchini will become     if her lips get dry.

A.fat

B.excited

C.shy

D.annoyed小题4:We can learn that Justin Beck     takes his iPod to school.

A.never

B.sometimes

C.always

D.hardly ever小题5:The passage mainly tells us    .

A.what things the US kids really must have

B.what the US teenagers do every day at school

C.what the most important food in the US teenagers’ lives is

D.how the US teenagers’ lives are every day at school

单项选择题