问题 单项选择题

甲注册会计师负责对A公司20×8年度财务报表进行审计。在考虑审计证据和审计程序时,甲注册会计师遇到下列事项,请代为做出正确的专业判断。

注册会计师在审计中获取到下列审计证据,其中证明力最弱的是()。

A.注册会计师向债务人进行函证所收回的回函

B.注册会计师监盘存货的监盘表

C.银行对账单

D.成本计算单

答案

参考答案:D

解析:

债务人询证函的回函是属于外部直接取得的书面证据,证明力最强;银行对账单是经被审计单位之手的外部证据,注册会计师监盘存货的监盘表是注册会计师自己编制的,证明力较强;成本计算单是内部证据,证明力最弱。

阅读理解

Dear One Family Members,

First, please accept our great thanks for your support, trust and donations towards our Ya’an earthquake relief (救济) work!

Recently, many worries were brought to our attention, and we managed to provide answers to some common questions.

Please read the Q&A in the following:

Q: Where may I find the latest news on One Foundation’s Ya’an earthquake relief work?

A: We warmly welcome you to visit our website, Sina Weibo, Tencent Weibo and you could get   

all the news from there.

Q: How may I donate to One Foundation from abroad?

A: Thank you for your kind heart and support. At present, there are two official channels for  

donations from abroad: Bank transfer and PayPal.

Q: How may I get a donation receipt (收据)?

A: If you have donated more than 20 U.S. dollars, please send your personal information to

idonation@one-foundation.com. We will send the e-receipt by the end of May.

Because of the large number of donations we have received recently, try as we might, we may

not be able to send the receipt soon enough. Thank you very much for your patience.

Once again, we give our faithful thanks to you. We will carefully plan and use the donations from every One Family Member and we will do our best to help those who need your support. One Foundation

May 9, 2013

小题1:______ about donating to One Foundation are answered in this passage.

A.Some questions

B.Few questions

C.All the questions

D.No questions小题2:You can get up-to-date information by visiting the following websites except ______.

A.Tencent Weibo

B.Sina Weibo

C.the website of Red Cross

D.the website of One Foundation小题3:How many official channels for donations from abroad are mentioned?

A.One.

B.Two.

C.Three.

D.Four.小题4:Why can’t One Foundation send the receipt soon?

A.Because there aren’t enough receipts.

B.Because there are a large number of donations.

C.Because the people in the foundation are not experienced.

D.Because the people in the foundation are not hard-working.小题5:Which of the following sentences is TRUE according to the passage?

A.One Foundation won’t accept donations from abroad.

B.One Family Members are trying to help people in Ya’an.

C.No worries were brought to One Foundation’s attention.

D.One Foundation will send e-receipts to all the people who have donated.

单项选择题 A1/A2型题