问题 单项选择题

按照目前中国注册会计师执业准则的要求,注册会计师财务报表审计方法是()

A.账项基础审计方法

B.制度基础审计方法

C.财务基础审计方法

D.风险导向审计方法

答案

参考答案:D

解析:中国注册会计师执业准则要求注册会计师对财务报表进行审计时,以财务报表重大错报风险的识别、评估与应对为审计工作的主线,审计方法是风险导向审计方法。

阅读理解

Mum went to Peter’s bed and said, “I want to borrow Tim’s radio for you.” Peter touched the letter in his pocket and said, “Thanks, Mum ! But you are so tired now.” “Today I want to send you a special gift on the radio. It will surprise you. I will come back soon.” Mum said and quickly left in the heavy snow.

Peter took out the letter. He got it in the afternoon. Mum didn’t know about it. Mum wrote in the letter: The 26th of this month is my son Peter’s birthday. Could you please bless(祝福)him on Happy Family? He has been ill for one month. The radio station wrote on the top: I’m sorry to tell you that we have canceled(取消) this program.

Mum came back with a radio. She walked very slowly. There were lots of snow on her clothes. And the program began quickly.

Next Peter got very surprised. “Originally(原来),we planned to cancel this program, but lots of people like it very much. Now, let’s bless the following people together, Kate, Martin, Linda...”The list was long. Mum was too tired and she fell asleep. Peter didn’t hear his name to the end. But he was quite moved(被感动). He woke up Mum, “Mum, I heard my name just now. They said I am a very good boy. I am very happy. Thank you for your nice birthday gift, Mum!” Mum smiled with tears. Peter also smiled with tears. He believed it was the best birthday gift for him.  

根据短文内容判断正(T) 误(F)

小题1:Mum went out to borrow a radio for Peter.

小题2:It was rainy on Peter’s birthday.

小题3:Mum didn’t know that the radio station had planned to cancel the program.

小题4:Mum was too busy to listen to the program.

小题5:Peter was moved because he heard his name on the radio.

单项选择题 A1/A2型题