问题 单项选择题

(四)丙注册会计师负责对E公司2×10年度财务报表进行审计。在运用审计风险模型(审计风险=重大错报风险×检查风险)时,丙注册会计师遇到下列事项,请代为做出正确的专业判断。

下列与重大错报风险相关的表述中,正确的是( )。

A.重大错报风险是因样本规模确定的较小而产生的

B.重大错报风险是假定不存在相关内部控制,某一认定发生重大错报的可能性

C.重大错报风险独立于财务报表审计而存在

D.重大错报风险是财务报表存在重大错报的可能性

答案

参考答案:C

解析: 重大错报风险是客观存在的,独立于报表审计的,是财务报表在审计前存在重大错报的可能性,选项A主要是说抽样风险;选项D没有强调是在审计前,因此也是不正确的;选项B描述的是固有风险,并不能够说重大错报风险等于固有风险。

阅读理解

1. Summer came early to Middlesbrough yesterday, as temperatures shot up to 22°C (71°F), a record for March. But local NFU agent Jim Wilkes says it could be bad news for farmers. “The crops will think it's summer,” he told our reporter, “and start sprouting (发芽) four weeks before time.”

2. The death toll (死亡人数) of the Burnside train crash rose to four yesterday when John Phillips, 32, of Petersville died in Wallsend Hospital. Another six people are still on the danger list. Mr. Phillips, an electrical engineer leaves a wife and two children.

3. China and the United States reached an agreement on the protection of intellectual property rights (知识产权) yesterday, after difficult marathon talks.

The agreement is good news for all parties concerned. The Chinese Foreign Trade Minister described the agreement as a "turning point" in Sino-US trade relations that "promises further progress" in the future. The agreement will not only favorably influence trade relations between China and the United States. It may favorably influence the overall relations between the two countries.

小题1:What do you get to know from article 1?

A.It is as cold as usual in Middlesbrough, and the farmers are pleased.

B.It is hotter than usual in Middlesbrough, and the farmers are pleased.

C.It is hotter than usual in Middlesbrough, and the farmers are worried.

D.It is colder than usual in Middlesbrough, and the farmers are worried.小题2:How many people have died in the train crash in article 2 ?

A.Only John Phillips has died.

B.Ten people have died in the crash, including John Phillips.

C.Four people have died in the crash, including John Phillips.

D.John Phillips, his wife and children all died in the crash.小题3:Who are on the danger list?

A.Petersville and Wallsend.

B.An electrical engineer and John Phillips.

C.John Phillips' wife and two children.

D.Another six people who were on the train.小题4:What agreement did China and the United States reach in article 3?

A.It is an agreement on a marathon race.

B.It is an agreement on trade relations.

C.It is an agreement on overall relations.

D.It is an agreement on intellectual property rights protection.小题5:What are relations going to be like between China and the United States?

A.Relations between China and the United States are going to be sometimes worse and sometimes better.

B.Relations between China and the United States are going to be better.

C.Relations between China and the United States are going to be worse.

D.Relations between China and the United States are going to remain the same.

判断题