问题 单项选择题

注册会计师可能因出具不实报告给利害关系人造成损失被追究补充责任的是()

A.注册会计师与被审计单位恶意串通

B.被审计单位示意做不实报告,而不予拒绝

C.明知被审计单位对重要事项的财务会计处理与国家有关规定相抵触,而不予指明

D.注册会计师没有按照审计准则的要求实施必要的审计程序而出具不实报告

答案

参考答案:D

解析:

选项D描述的情形,表明注册会计师存在过失,应根据过失大小承担补充责任。

单项选择题


The Frugal Gourmet Cooks American
by Jeff Smith
Our real American foods have come from our soil and have been used by many groups— those who already lived here and those who have come here to live. The Native Americans already had developed an interesting cuisine using the abundant foods that were so prevalent.
The influence that the English had upon our national eating habits is easy to see. They were a tough lot, those English, and they ate in a tough manner. They wiped theft mouths on the tablecloth, if there happened to be one, and they ate until you would expect them to burst. European travelers to this country in those days were most often shocked by American eating habits, which included too much fat and too much salt and too much liquor. Not much has changed! And, the Revolutionists refused to use the fork since it marked them as Europeans. The fork was not absolutely common on the American dinner table until about the time of the Civil War, the 1860s. Those English were a tough lot.
Other immigrant groups added their own touches to the preparation of our New World food products. The groups that came still have a special sense of self-identity through their ancestral heritage, but they see themselves as Americans. This special self-identity through your ancestors who came from other lands was supposed to disappear in this country. The term melting pot was first used in reference to America in the late 1700s, so this belief that we would all become the same has been with us for a long time. Thank goodness it has never worked. The various immigrant groups continue to add flavor to the pot, all right, but you can pick out the individual flavors easily.
The largest ancestry group in America is the English. There are more people in America who claim to have come from English blood than there are in England. But is their food English Thanks be to God, it is not! It is American. The second largest group is the Germans, then the Irish, the Afro-Americans, the French, the Italians, the Scottish, and the Polish. The Mexican and American Indian groups are all smaller than any of the above, though they were the original cooks in this country.

Immigrant groups, when they got settled down in the United States, still have had their own sense of self-identity because

A.their foods are easily identified among all the foods Americans eat.

B.their foods stand out in sharp contrast to foods of other countries.

C.they know pretty well what elements of American food are of their own countries’ origin.

D.they know pretty well how their foods contribute to American cuisine.

单项选择题 A1/A2型题