注册会计师在对财务报表审计时，必须计划审计工作。在计划审计工作时，遇到下列问题，请代为作出正确的专业判断。
注册会计师按照审计准则计划和实施工作，以合理确信财务报表是否不存在重大错报。为此，注册会计师在审计时应以何种态度指导审计工作( )。
A．客观公正
B．合理怀疑
C．职业敏感
D．主观怀疑
参考答案：B
解析： 客观公正是针对有经济利益的当事各方而言，注册会计师应持有的态度。在审计工作中，注册会计师为了合理确信财务报表是否不存在重大错报，就要保持合理怀疑的态度，所以选项B正确。
阅读短文，根据短文内容，从短文后的五个选项中选出能填入空白处的最佳选项。选项中有一项为多余选项。（共8分，每小题2分）  I was born in the computer age. 小题1:. They were already adults when the first personal computer came out. But with the development of technology, more jobs need skills like typing, sending e-mails, etc.When I was in middle school, they started asking me to help them do things with computers. 小题2:. But my dad would make me stay up to finish his work. My parents even made me talk on the phone whenever there was something wrong with our computer. After realizing my parents really need my help, I tried to be more understanding. After all, I wasn’t born knowing how to use a computer. 小题3:? I feel that teaching them by myself is better. We can communicate more and share understanding. I know it’s usually hard for adults to learn new skills. And a patient teacher is helpful for them. 小题4:. Parents and teens need to help each other.
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