问题 单项选择题

下列有关管理层偏向的说法中,错误的是()。

A.某些形式的管理层偏向为主观决策所固有,在作出这些决策时,如果管理层有意误导财务报表使用者,则管理层偏向具有欺诈性质

B.会计估计对管理层偏向的敏感性随着管理层作出估计的主观性的增加而增加

C.在得出某项会计估计是否合理的结论时,存在管理层偏向的迹象表明存在错报

D.对于连续审计,以前审计中识别出的可能存在管理层偏向的迹象,会对注册会计师本期计划审计工作、风险识别和评估活动产生影响

答案

参考答案:C

解析:

注册会计师应当复核管理层在作出会计估计时的判断和决策,以识别是否可能存在管理层偏向的迹象。 

在得出某项会计估计是否合理的结论时,可能存在管理层偏向的迹象本身并不构成错报。

阅读理解

As you move around your home, take a good look at the things you have. It is likely that your living room will have a television set and a video, and your kitchen a washing machine and a microwave oven. Your bedroom drawers will be filled with almost three times as many clothes as you need. You almost certainly own a car and possibly a home computer, holiday abroad at least once a year and eat out at least once a week.

Now, perhaps, more than ever before, people are wondering what life is all about, and what it is for. Seeking material success is beginning to trouble large numbers of people around the world. They feel that the longhours work culture to make more money to buy more things is eating up their lives, leaving them very little time or energy for family or pastimes. Many are turning to other ways of l

iving and downshifting is one of them.

Six percent of workers in Britain took the decision to downshift last year. One couple who downshifted is Daniel and Liz. They used to work in central London. He was a newspaper reporter and she used to work for an international bank. They would go to work by train every day from their large house in the suburbs(郊区), leaving their two children with a nanny(保姆). Most evenings Daniel wouldn't get home until eight or nine o'clock, and nearly twice a month he would have to fly to New York for meetings. They both earned a large amount of money but began to feel that life was passing them by.

Nowadays, they run a farm in the mountains of Wales. “I always wanted to have a farm here,” says Daniel, “and we took almost a year to make the decision to downshift. It's taken some getting used to, but it's been worth it. We have to think twice now about spending money on car repairs and we no longer have any holidays. However, I think it's made us stronger as a family, and the children are a lot happier.”

Liz, however, is not quite sure. “I used to enjoy my job, even though it was hard work and long hours. I'm not really a country girl, but I suppose I'm gradually getting used to looking after the animals. One thing I do like, though, is being able to see more of my children. My advice for other people wanting to do the same is not to think about ittoo much or you might not do it at all.”

1.What do the first two paragraphs tell us?

A.People seldom work long hours to make money.

B.People hardly buy more things than necessary.

C.People are sure everything they own is in the right place.

D.People realise there is more to life than just making money. 

2.When Daniel was a reporter he  ________ .

A.lived in central London      B.disliked his job        

C.missed his children        D.was well paid 

3.Daniel and Liz both agree that the move to the farm  ________.

A.was easy to organize        B.has improved family life        

C.was extremely expensive      D.has been a total success 

4.What does the underlined “it” in the last paragraph refer to?

A.Childcaring.    B.Liz's advice.       C.Downshifting.     D.Liz's job.

5.The underlined word “_________downshifting” in the second paragraph means  ________ .

A.repairing your car by yourself        

B.spending money carefully        

C.moving out to the countryside to live a simpler and better life        

D.living in a big house in the suburbs and dining out once a week 

单项选择题