根据审计准则的要求，会计师事务所就所承接的业务应当与委托人或

搜题请搜索小程序“爱下问搜题”

问题单项选择题

根据审计准则的要求，会计师事务所就所承接的业务应当与委托人或被审计单位签订业务约定书。请代会计师事务所和注册会计师对以下有关业务约定书的事项作出正确的专业判断。

下列有关审计业务约定书的说法中错误的是( )。

A．审计范围存在限制时应考虑对审计业务约定条款作出修改
B．审计业务约定书的具体内容和格式因不同的被审计单位而不同
C．审计业务约定书具有经济合同的性质，约定书一经约定各方签字认可，即成为法律上生效的契约，对各方均具有法定约束力
D．会计师事务所承接任何审计业务，均应与被审计单位签订审计业务约定书

答案

参考答案：A

解析：审计范围存在限制时应该考虑是否接受委托，并不是修改审计业务约定书的现有条款。

完形填空

阅读下面的短文，然后按照要求写一篇150词左右的英语短文。

Dear Ms Jordan,

I am sorry for misbehaving in class .I won't do it again.

Tyler Vincent Turner

This is a letter of apology that my six-year-old son Tyler wrote to his teacher .It was simple enough and took less than five minutes to write, but I hoped the message I was sending to Tyler was one that would have a lasting effect.

When I made the decision, I hoped it was the right thing to do .It turned out that Ms Jordan was thrilled when she received the note . She told me that in her 25 years as a teacher no student had ever written her a letter of apology for misbehavior . She literally looked like she was going to cry.

I want him to realize that he is responsible for his behavior, good or otherwise .That’s why I decided to make him write the letter of apology .I didn’t tell him what to write--- the words were his own. And he did so without any reluctance and gave it to his teacher this morning with a verbal apology. If it happens again, he’ll have to write another letter. Taking responsibility for your own actions should start as young as possible and a six-year-old boy is certainly old enough.

[写作内容]

1．以约30词概括短文的要点。

2．然后以120词就“道歉信”这一主题发表看法，并包括如下要点：

1）你曾经写过道歉信给老师吗？

2）假如你在课堂违反了纪律，你会给老师写道歉信吗？为什么？