ABC会计师事务所拟承接A公司(上市的企业集团公司)20×8年度财务_爱下问搜题

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问题单项选择题

ABC会计师事务所拟承接A公司(上市的企业集团公司)20×8年度财务报表审计业务。甲注册会计师任项目负责人，在实施初步业务活动、签订业务约定书过程中，遇到了下列事项，请代为做出正确的专业判断。

注册会计师在本期审计业务开始时应当开展初步业务活动，以下不属于初步业务活动内容的是( )。

A．针对保持客户关系和具体审计业务实施相应的质量控制程序
B．评价遵守职业道德规范的情况
C．实施进一步审计程序
D．及时签订或修改审计业务约定书

答案

参考答案：C

解析：进一步审计程序是实施具体审计程序时开展的。

完形填空

The students at Sandy’s high school were badly shaken by the news that a classmate had 11 himself. On the suicide note was written: “It’s hard to 12 when nobody cares if you die.”
Glen, a teacher, realized this was a 13 moment about the importance of making people feel
14 . He asked his class to imagine they were about to 15 and to write a note “telling someone how and why you 16 him or her.”
Sandy, who had a 17 relationship with her mother, decided to write her mother. Her letter 18 “We’ve had some 19 times and I haven’t always been a very good 20 ,but I know I’m lucky to have you in my life. You’re the 21 person I’ve ever known, And even when I disagree with you, I never 22 you love me and want what’s best for me. Thanks for not 23 up on me”.
When her mom read the note, she cried and hugged Sandy 24 but said little.
The next morning, Sandy found a 25 on her mirror: “Dearest Sandy, I want you to know being your mother is ,by far, the most important thing in my life. 26 I got your note, I thought I had lost your love and 27 . I felt like such a failure. I intended to 28 it all last night. Your note saved my 29 .”
Be careful not to underestimate the 30 of expressed appreciation. It won’t always save a life, but it will always make someone’s life better.

D． appreciate

B． delightful

B． hesitantly

A． confidence

单项选择题

软性下疳的病原菌是（）

A.流感嗜血杆菌

B.副流感嗜血杆菌

C.杜克嗜血杆菌

D.溶血嗜血杆菌

E.埃及嗜血杆菌