问题 问答题

注册会计师在审计报告日后至财务报表报出日前阅读其他信息时发现,其他信息与财务报表重大不一致,注册会计师确认需要修改已审计财务报表,请分别不同情况回答注册会计师应该采取何种措施。

答案

参考答案:(1) 如果管理层修改了财务报表,注册会计师应当根据具体情况实施必要的审计程序,并针对修改后的财务报表出具新的审计报告。并且,新的审计报告日期不应早于被审计单位董事会或类似机构批准修改后的财务报表的日期。
(2) 如果管理层拒绝修改财务报表,并且审计报告尚未提交给被审计单位,注册会计师应当出具保留意见或否定意见的审计报告。
(3) 如果管理层拒绝修改财务报表,并且审计报告已提交给被审计单位,注册会计师应当通知被审计单位治理层不要将财务报表和审计报告向第三方报出。如果财务报表仍被报出,注册会计师应当采取措施防止财务报表使用者信赖该审计报告。注册会计师采取的措施取决于其自身的权利、义务以及征询的法律意见。

选择题
阅读理解

阅读理解。

     If you were walking around a supermarket and saw a woman with a shaved head, a ring through her nose,

a tattoo (纹身) design on her arm and she has a small child in her shopping trolley, what would your opinion

be? Do you think this kind of body decoration is attractive or ugly? Different people have different ideas. The

following are some examples of body decoration from around the world.

     In many parts of Africa, it is thought that an attractive girl should have really shinny skin.

     On Bali, a little island in Indonesia, they believe that a beautiful woman or handsome man must have

perfectly straight, flat teeth. The Balinese believe that teeth with pointed edges make you look like an ugly wild

animal. So when a girl or boy becomes a teenager, he or she is taken to a special person in their village who

will file off teeth points to make them smooth and flat. There is no anesthetic (麻药) and this tooth filing is

really painful. It is a kind of test. If you can stand it without screaming or crying too much, then you are

thought ready to become an adult.

     In Myanmar, there is a small group of people who are called the "Papaung". They believe that a woman can

only be really beautiful if she has a long neck. I mean a VERY long neck. Now you might think that you are

either born with a long or short neck and that there's nothing whatever you can do about it. But you would be

wrong! At around the age of 5, a Papaung girl has heavy metal rings fitted around her neck, tightly between the

chin and shoulders. Each year more rings are added and very, very slowly their weight pushes the shoulders

down, in this way making the neck look longer. A Papaung woman will wear her neck rings all her life, never

once taking them off.

1. What is mainly talked about in paragraph one?

A. Women's design.

B. Body decoration.

C. Attractive decoration.

D. Beautiful body decoration.

2. What does the underlined word "trolley" mean?

A. shopping cart

B. luggage

C. schoolbag

D. basket

3. On Bali, it is believed that _____.

A. a person with sharp teeth looks ugly

B. a person with straight, flat teeth looks ugly

C. a teenager's teeth points must be filed off with anesthetic

D. no one will scream or cry when having his teeth points filed off

4. Which of the following is NOT true?

A. Most African people think that a girl with shinny skin is beautiful.

B. It is thought that a beautiful woman should have straight, flat teeth on Bali.

C. Some people think it beautiful that a woman has a long neck in Myanmar.

D. Many people think that a woman with a ring through nose is neither attractive nor ugly.