问题 单项选择题

(七)ABC会计师事务所在2×10年度接受了若干公司特殊目的的审计业务,在执行业务的过程中,遇到了下列问题,请代为做出正确的专业判断。

在对简要财务报表实施审计业务时,下列说法中正确的是( )。

A.无论是否对构成简要财务报表来源的财务报表实施审计,注册会计师都可以单独对简要财务报表实施审计业务

B.如果未能就管理层认可并理解其责任与管理层达成一致意见,但法律法规要求注册会计师承接该业务,则注册会计师对简要财务报表出具的审计报告应指出已按照审计准则的规定执行了该业务

C.如果简要财务报表没有按照采用的标准在所有重大方面与已审计财务报表保持一致或公允概括已审计财务报表,而管理层又不同意作出必要的修改,注册会计师应当对简要财务报表发表否定意见

D.只要注册会计师已获取充分、适当的证据并在此基础上形成审计意见,并且被审计单位董事会、管理层或类似机构已经认可其对简要财务报表负责,注册会计师即可以出具审计报告。所以其日期可以早于构成简要财务报表来源的整体财务报表的审计报告日

答案

参考答案:C

解析: 选项A,已对构成简要财务报表所来源的财务报表进行了审计是对简要财务报表审计业务承接的前提;选项B,如果认为管理层采用的标准不可接受或未能就管理层认可并理解其责任与管理层达成一致意见,注册会计师不应承接对简要财务报表出具报告的业务,除非法律法规另有规定。如果法律法规要求注册会计师承接该业务,注册会计师对简要财务报表出具的审计报告不应指出已按照审计准则的规定执行了该业务;选项D,简要财务报表的审计报告日不应早于下列日期:(1)注册会计师已获取充分、适当的证据并在此基础上形成审计意见的日期,这些证据包括简要财务报表已编制完成以及法律法规规定的被审计单位董事会、管理层或类似机构已经认可其对简要财务报表负责;(2)已审计财务报表的审计报告日。

阅读理解

NASHVILLE, Tenn. — A line of severe thunderstorms and tornadoes marched across the South on Friday, peeling away roofs, overturning cars and killing at least 11 people in Tennessee, officials said.

It was the second wave of violent weather to hit the state in less than a week. Last weekend, tornadoes killed 24 people in the western part of the state and destroyed more than 1,000 homes and buildings.

The storms crossed an area from northern Mississippi to northern Virginia as they moved to the northeast late Friday after developing from a low-pressure system in the central Plains.

The Nashville suburbs were the hardest hit, with at least eight deaths happening northeast of the city. Three more people were killed in a rural area about 65 miles southeast of Nashville.

Tornadoes were also reported in some other places. The storms pulled up trees, knocked down power lines and damaged buildings. What’s worse, phone lines and most businesses were out of service. Hospitals admitted at least 60 people with storm-related injuries and transferred at least nine badly injured patients to Nashville hospitals.

In southern Indiana, the storms damaged some areas with golf ball-sized hail. High winds blew the roof off a country club and overthrew a semitrailer(拖车). As the storms moved farther east, parts of West Virginia were lashed with heavy rain and winds, great damages caused.

The number of tornadoes in the US has jumped through the first part of 2006 compared with the past few years. Through the end of March, an estimated 286 tornadoes had hit the US, compared with an average of 70 for the same three-month period in each of the past three years.

The number of tornado-related deaths was 38 before Friday's storms. The average number of deaths from 2003 to 2005 was 45 a year, the prediction center said.

小题1: How many deaths have the thunderstorms and tornadoes on Friday caused?

A.Three.

B.Eight.

C.Eleven.

D.Twenty-two.小题2: Which of the following statements is NOT true?

A.Tennessee was hit twice by tornadoes within a week.

B.The latest tornado might start in northern Mississippi.

C.At least four states were hit by the tornado.

D.In the tornadoes of the first 3 months 38 people were killed.小题3: In the first 3 months of last 3 years, about ____ tornadoes happened each month in the US.

A.About 23.

B.About 70.

C.About 98.

D.About 210.小题4:We can infer from the report more deaths and injuries were caused because ____. 

A.the phone lines were destroyed

B.there were enough hospitals

C.the people hid in their houses

D.there was also a hail in Tennessee

单项选择题