问题 单项选择题

乙注册会计师负责对B公司20×8年度财务报表进行审计,乙注册会计师遇到下列有关舞弊的问题,请代为做出正确的专业判断。

针对评估的舞弊导致的财务报表层次重大错报风险,注册会计师应当确定的总体应对措施不包括( )。

A.考虑在期末而非期中实施更多的审计程序

B.考虑人员的适当分派和督导

C.在选择进一步审计程序的性质、时间和范围时,应当注意使某些程序不为B公司预见或事先了解

D.考虑调整应收账款的函证范围

答案

参考答案:D

解析: 调整应收账款函证范围属于针对舞弊导致的认定层次重大错报风险实施的实质性程序。

单项选择题
阅读理解

阅读理解。

     You may know Joe Cheng, who plays the most popular boy in high school in the popular Taiwanese drama

"It Started with a Kiss."

      Although thousands of girls have fallen in love with him for his cute smile and strong body, Cheng, 27,

doesn't want to rest on his good looks. He made the move from modeling to acting six years ago, and now he

is trying another career-this time, to be a singer. Cheng worked on his first album,"Joe Cheng's Day", for a

year. It came out on September 7.

     Apart from recording his CD, Cheng has been practicing dance moves for his music video. Given his height, 188cm, this was not an easy job."I had bad dreams about dancing," he said.

     Cheng's life has had many ups and downs. His parents divorced when he was in primary school and he has

lived with his father ever since. After dropping out of high school, he took on all kinds of jobs before being

spotted by a scout(星探)for a modeling agency. Cheng said his key to life is"keeping a positive outlook and

making the most out of life."

      Cheng admitted that he got bad grades when he was in high school. But he was still very popular at

school."Being very active in the students union, I was elected president. I liked to organize parties and field

trips, so many teachers and students knew me," he said.

      Cheng once dreamed of becoming a cartoonist, and he regrets that he never did it. Now he hopes his

teenage fans can learn from his life."When you are in school, just focus on studies," Cheng said. "Every young

heart is eager to explore the world outside. But take your time. Finish your studies first."

1. Which of the following can be the best title for this text?

A. He Has It All, but Still Has Regrets.

B. Life Is Full of Ups and Downs.

C. Finish Your Study First.

D. The Key to Success.

2. What career didn't Joe Cheng try?

A. Acting in some dramas.

B. Recording his own CDs.

C. Modeling for an agency.

D. Dancing for an agency.

3. The underlined word"outlook" in Paragraph 4 means _______.

A. scene

B. attitude

C. future prospects

D. appearance

4. Which of the correct order of these events?

a. Joe Cheng dropped out of high school.

b. Joe Cheng worked on his first album,"Joe Cheng's Day".

c. Joe Cheng's parents divorced.

d. Joe Cheng played the most popular boy in"It started with a Kiss".

e. Joe Cheng worked in a modeling agency.

A. acedb

B. caebd

C. acebd

D. caedb