问题 单项选择题

ABC会计师事务所接受委托对×公司2009年度财务报表进行审计,注册会计师在对其他特殊项目进行审计时,遇到下列问题,请代为作出正确的专业判断。

下列关于独立估计说法正确的是( )。

A.由于作出独立估计需要花费注册会计师很多资源,所以独立估计会降低注册会计师的审计效率

B.由于独立估计独立于被审计单位之外,所以无法印证被审计单位所作的会计估计的合理性

C.注册会计师获取独立估计的途径只能是自行作出独立估计

D.注册会计师可以自行作出独立估计,也可以从其他渠道获取独立估计

答案

参考答案:D

解析: 某些情况下,独立估计不仅能够印证被审计单位管理层所作的会计估计的合理性,同时也能提高审计效率,故选项A、B错误;注册会计师也可以通过独立于被审计单位的其他人士来获取独立估计,因此选项C错误。

阅读理解

There has been a dramatic increase in the number of natural disasters over the past few years, and it is assumed that global warming and climate change could cause even more disasters in the future. Some of the world’s leading cities are facing disasters like floods and heat waves.

London

London’s flood defences are getting older. Since 1982, the Thames Barrier(水闸)has protected the city from the threat of flooding, but it was only designed to last until 2030 and close once every two or three years. About 26 years later the barrier now closes five or six times a year and according to Environment Agency predictions, by 2050 the barrier will be closed on almost every tide if the problem is not addressed.

There are 26 underground stations, 400 schools, 16 hospitals, an airport and 80 billion worth of property in London’s flood risk area, so large scale flooding would be disastrous.

Paris

Over a six week period in July and August 2003, more than 1 1,400—mainly elderly people—died in France from dehydration(脱水)and extremely high body temperature in a deadly heat wave. Heat waves of similar intensity(强度)are expected every seven years by 2050, so what can be done to make sure such a disaster does not happen again?

One solution is to have air-conditioners installed in elderly care homes. But this is considered a short-term solution, as the increase in demand for electricity also increases carbon emissions(排放).

In Paris the local authorities are encouraging architects to design new types of buildings such as the building “Flower Tower,” which uses a covering of bamboo to act as a natural air-conditioner.

Shanghai

Shanghai is the fastest growing city on Earth. It has a population of 18 million and is only 4 meters above sea level. Sea levels are predicted to rise by 20 cm within the next century.

An estimated 250,000 people move to Shanghai every year in search of work, placing extra demands on energy consumption. China relies heavily on coal—fired power stations, but these emissions increase temperatures and, in turn, warmer seas increase the risk of typhoons.

小题1:What problem should be settled now in London?

A.How to protect the city’s property

B.Where to build its flood defences

C.How to use the Thames Barrier to protect the city

D.How to improve the function of the old flood defences小题2:Which of the following measures can’t solve the heat wave disaster in Paris?

A.Putting up new types of buildings with a covering of bamboo

B.Having air-conditioners installed in elderly care homes

C.Forbidding the city to build“Flower Tower”

D.Encouraging architects to design new types of buildings小题3:The major threats to Shanghai are          

A.increasing population and coal-fired power stations

B.rising sea levels and typhoons

C.extremely high temperature and rising sea levels

D.extra demands on energy consumption and typhoons小题4:The purpose of the passage is      

A.to tell us how to protect the big cities

B.to give advice on how to defend natural disasters

C.to explain what causes flood and heat waves

D.to warn us of the increasing natural disasters in big cities小题5:Which of the following would be the best title for the passage?

A.Big Cities Facing Big Disasters

B.Big Disasters in the Future

C.The Increase of Natural Disasters

D.Solutions to Natural Disasters

填空题