问题 问答题

2010年3月1日ABC会计师事务所接受X公司的委托,并于3月10日完成了对其2009年财务报表审阅工作。在对财务报表审阅过程中,注册会计师了解x公司及其环境;询问了X公司采用的企业会计准则、行业惯例,并且对交易和事项的确认、计量、记录和报告进行了重点询问。注册会计师采用询问和分析程序收集了适当的审计证据,未发现财务报表存在任何疑问。请问:

注册会计师应出具何种类型的审阅结论,为什么

答案

参考答案:注册会计师应出具无保留结论的审阅报告。因为注册会计师采用询问和分析程序收集了适当的审计证据未发现财务报表存在任何疑问。

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A new report says African governments are ill prepared to handle the growing number of people over age 65. The population in Africa  as in other parts of the world, is getting older. Currently, there are 36 million people on the continent 65 years and above. which is 3.6 percent of the population. up from 3.3 percent 10 years ago. That could rise to 4.5 percent by 2030 and 10 percent by 2050. The African development Bank is raising concerns over the shortage of health insurance and pensions (养老金).

The African Development Bank says. "Aging is highly linked with long-term physical and mental  disability and a number of long-term chronic (慢性的) conditions."

"Africa is not well prepared to care for its aging population right now. And it needs to prepare for this fact." said Professor Mthuli Ncube. the African Development Bank's chief economist. African nations spend far less on healthcare than developed nations do___ about $26per person per year. Not so many countries have well developed medical aid plans for the elderly, whether they are privately provided plans or indeed government plans. If you look at the pension plans, you will find the pension industries are not well developed in some of the countries.

Professor Mthuli Ncube said African governments failed to take action on health insurance

and pensions because they were busy with economic reforms.

Another challenge for Africa is the worsening of informal systems of social protection. That is cash and support from both the extended family and community sources.

. The African Development Bank recommends governments help carry out health insurance and pension plans. Ncube said African governments didn't have to handle the health insurance burden alone. "It is not only a must but also an opportunity for private companies to add their bit in this regard", he said. The report also recommends that African governments consider providing ways of free health services. medications and long-term health care facilities for the elderly.

小题1: From the first paragraph we know the facts except that ____

A.the speed of people aging is becoming quicker

B.Africa has the largest aging population

C.African governments are not well prepared to deal with the aging population

D.the shortage of health insurance and pensions adds to African governments' difficulty in dealing With the aging population小题2:Which is not highly linked with the aging according to the passage?

A.Long-term physical disability.

B.Long-term mental disability.

C.Long-term chronic illnesses.

D.Long-term shortage of care and love.小题3: What got in the way of developing health insurance and pensions in Africa?

A.The economic reforms.

B.Too many old people.

C.The shortage of land.

D.The development of the economy.小题4:How can the aging problem be solved in Africa according to Ncube?

A.African governments should spend as much money on healthcare as developed countries

B.African people should save enough money to insure their health.

C.African governments should combine with private companies to finish health insurance and pension pains.

D.Private sources should take the main responsibility to help the elderly.小题5:The article is most likely to be seen____

A.in a story book

B.in a newspaper

C.on a TV program

D.in a textbook