问题 单项选择题

注册会计师李民接受委托对红元公司按照收付实现制基础编制的1997年度会计报表进行审计,并认为该公司的会计报表已按照收付实现制基础进行了公允反映,则李民在审计报告中应()。

A.发表无保留意见

B.发表保留意见

C.发表否定意见

D.发表拒绝表示意见

答案

参考答案:B

解析:

此题答案似有异议。按审计准则的规定,如被审计单位未在会计报表的名称或附注中申明其特殊编制基础,则不应发表无保留意见审计报告,而在本题中并未说明红元公司是否在报表的名称或附注中申明其编制基础,因而选择B即发表保留意见的理由并不充分。

改错题

第Ⅱ卷(非选择题共35分)

第一节:短文改错(每空1分,满分10分)

请按下列情况改错。

该行多一个词:把多余的词用斜线(/)划掉,在该行右边横线上写出并划掉。

该行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词。

该行错一个词:在错词下画一横线,在该行右边横线上写出该改的词。

该行若无错误:在该行右边横线上画一个勾。

I went to the Bird’s Nest Stadium last week.At the gate

I happened to meet some American tourists.I greeted to                               76.          

them in English and then we began to chat.I got know                                 77.          

that they were college students traveled in Beijing.Most of                           78.          

them were fond of Chinese culture.They are busy taking                              79.          

pictures and were much impressed with the changes that                                 80.          

had been taken place in the past few years as well.After                               81.          

that,we went to the Water Cubic and having a good time.                          82.          

We exchanged our e-mail address so that we could write to                             83.          

each other later,They thanked us again and again.I                             84.          

was very glad to have a chance to practicing my oral English.                     85.          

解答题