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问题 多项选择题

在获取有关管理层的判断和意图的证据时，或在对判断和意图进行评价时，下列属于注册会计师可能考虑的事项包括（）。

A、被审计单位以前对声明的意图的实际实施情况

B、被审计单位选取特定措施的理由

C、被审计单位实施特定措施的能力

D、是否存在审计过程中已获取的、可能与管理层判断或意图不一致的任何其他信息

答案

参考答案：A, B, C, D

解析：除了上述四点外，注册会计师可能认为有必要要求管理层提供有关财务报表特定认定的书面声明，尤其是支持注册会计师就管理层的判断或意图或者完整性认定从其他审计证据中获取的了解。

多项选择题

下列选项中，物业管理招标一般程序包括（）等。

A.成立招标领导小组

B.编制招标文件

C.向社会发布招标公告

D.投标单位的资质审查

E.组织投标单位制定奖罚措施
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填空题

Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD．
The (3) for this happy set of circumstances is simple. For thousands of years, travel here (4) easier by boat than by lanD．So when mass tourism arrived in the (5) 1980s, there was no coast road for ribbon development to follow. So the peninsula, just (6) hour from Bodrum airport, has not become one long littoral of resort.
The building (7) new hotels has mainly been confined to places easily reached by then relatively (8) roads. Such ease of access has made Gumbet, near Bodrum, a busy resort, while the little fishing village of Gumusluk, 12 miles further west and only recently reachable by (9) , remains tranquil and undisturbeD．
It’s worth thinking carefully about location when planning a family (10) on the peninsulA．Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus.
The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands.
The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing.
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