问题 多项选择题

注册会计师在财务报表审计中通过评估审计风险,进而将审计风险降至可接受水平。请根据有关审计准则,对以下问题作出正确的专业判断。

通过实施实质性程序后,注册会计师认为与某一重要账户或交易类别的认定有关的检查风险不能降低至可接受水平,那么,注册会计师应出具的审计报告类型为( )。

A.无保留意见

B.保留意见

C.否定意见

D.无法表示意见

答案

参考答案:B,D

解析: 实施了有关实质性程序后,注册会计师仍认为与某一重要账户或交易类别的认定有关的检查风险不能降低至可接受的水平,注册会计师将难以确定有多少重大的错报或漏报无法通过实质性程序予以发现,财务报表的部分或全部认定是否公允也难以确定,在这种情况下,注册会计师应当发表保留意见或无法表示意见。

选择题
完形填空

第二节信息匹配(共5小题;每小题2分,满分10分)

阅读下列材料,从所给的六个选项(A、B、C、D、E和F)中,选出匹配信息。答案写在第II卷的相应位置。

A. Get well prepared for the job interview

This lecture is given to all students who are to graduate this summer. Professor Yang, the speaker, is an expert in advising job hunters. His talk will benefit you a lot when you go to the interview and help you succeed in getting a good job.

Time: 7:00-9:00 p.m. Tuesday

Place: Lecture Hall No.1, the First Teaching Building

B. History of Christmas and English

The lecture is about the history of Roman religion and the development of English.

Professor Philip will give you handouts to help you understand what he talks, so you can learn history and improve your English listening.

Time: 7:00-9:00 p.m. Tuesday

Place: Classroom 2201, the Second Teaching Building

C. Be an excellent interpreter

To those who are interested in speaking English. Zhou Yang, a very successful interpreter, well-known both at home and abroad for his quick reaction and wonderful spoken English, will come to share his unusual experience with you.

Time: 7:00-10:00 p.m. Wednesday

Place: Lecture Hall No.1, the First Teaching Building

D. How to appreciate the Tang poems

You will learn the background of Tang poems. You can learn the general rules of writing a poem and methods to appreciate different styles of Tang poems, reviewing some very familiar, well-known poems. Professor He from Beijing University will lead you into a wonderful world.

Time: 7:00-9:00 p.m. Thursday

Place: Classroom 2201, the Second Teaching Building

E: Enjoy classical music

Come to the hall to listen to Mr. Zhang. You will listen to some pieces of famous music and learn to enjoy them in a professor way. Two hours from 7:30 to 9:30 Friday.

F. The Internet and English study

Help you explore the Internet, so you will find your English learning easier and more interesting.

Mr. Smith will meet you in the First Building from 7:30 to 9:30 this Friday.

请阅读以下学生的信息,然后匹配学生和他\她要参加的讲座。

61. Gu Jiewen—A student who is going to graduate this summer is good at speaking English

and hopes to have the chance to communicate with different kinds of people.

62. Guan Yu—A student majors in English and wants to improve her English in listening, speaking, reading and writing. She is interested in any lecture on language learning but she won’t be free until Friday.

63. He Guangna—Studying history and going to graduate soon. He finds it not easy for a student majoring in history to get a job, so he is eager to learn how to be a successful job hunter.

64. Zhou Ronghua—Learning English but she is also interested in Chinese poems and she would like to know more about them.

65. Wang Hao—A student studying history. He likes listening to music and wants to learn how to appreciate music so that he can enjoy it better.

学生                讲座

61. Gu Jiewen          A. Get well prepared for the job interview

62. Guan Yu         B. History of Christmas and English

63. He Guangna         C. Be an excellent interpreter

64. Zhou Ronghua    D. How to appreciate the Tang poems

65. Wang Hao        E. Enjoy classical music

F. The internet and English study