问题 多项选择题

在评价未更正错报的影响时,下列说法中,A注册会计师认为正确的有()

A.未更正错报的金额不得超过明显微小错报的临界值

B.A注册会计师应当从金额和性质两方面确定未更正错报是否重大

C.A注册会计师应当要求甲公司更正未更正错报

D.A注册会计师应当考虑与以前期间相关的未更正错报对相关类别的交易、账户余额或披露以及财务报表整体的影响

答案

参考答案:B, D

解析:

未更正错报,是指注册会计师在审计过程中累积的且被审计单位未予更正的错报。

所以其金额的大小有可能超过明显微小错报的临界值,即没有选项A的规定;

注册会计师应当首先评价重要性水平对未更正错报的影响,进而确定进一步审计程序,所以选项C错误。

阅读理解

The Internet, mobile phones and iPads are parts of our lives now. Technology is greatly affecting all ways of our lives, from the ways we work to the ways we play. And it even causes a number of social problems such as cloning (克隆) humans.

We have had lots of technology and it has changed our lives a lot. We are sure that humans will continue to use more and more technology. Here are some examples of modern technology that will change our ideas and will affect our lives greatly.

Global Positioning System (GPS) (全球定位系统)

It's a system that uses radio signals from satellites to show exact (精确的) information.   It tells you where the user is on the earth in all weather conditions.  It's made up of three parts: satellites, control equipments (设备) on land and receivers.

Space Technology

Russian and American scientists have worked together for the International Space Station, (ISS) for a long time. They hope the ISS will provide a long-lasting lab. Such a lab will bring humans limitless (无限的) advantages. It's even hoped that one day space technology will take humans to their new houses in space.

Underwater Robot

Hercules is a kind of underwater robot with some high technology equipments. It will be used to search for ancient ships which were destroyed into the deep sea during their journey long ago.

The world is changing so quickly that it's hard for us to catch up with all the new inventions because they seem to come out every month. It's important for us to learn about new technology and the role that it plays in our lives. So we should be willing to accept modem technology, or we will fall behind the times.

小题1: _______ can tell you where the user is on the earth exactly.

A.Satellites

B.Receivers

C.Global Positioning System

D.Underwater Robot小题2: According to the passage, which is NOT true about the ISS?

A.It has carried people to other planets.

B.It will provide a long-lasting lab for us.

C.Russia and America are working for it.

D.Humans will get a lot of advantages from it.小题3: Hercules is used to_______.

A.save lives in the sea

B.take pictures in the sea

C.repair the broken ships

D.look for the ancient ships in the sea小题4: What is the purpose of the passage?

A.To help us study some new technology.

B.To tell us technology is changing the world.

C.To help solve the problems that technology causes.

D.To remind us the advantages of technology are limitless.

选择题