问题 多项选择题

A&C会计师事务所承接了X上市公司的2010年度财务报表审计工作。注册会计师W负责销售与收款业务循环的审计,并拟采用实质性分析程序。在设计和实施实质性分析程序时,注册会计师W应当做到()

A.对与主营业务收入项目认定的审计中,注册会计师W应当考虑针对所涉及认定评估的重大错报风险和已经实施的细节测试(如有),确定特定实质性分析程序对这些认定的适用性

B.注册会计师W应当考虑与销售业务编制相关的内部控制,评价在对已记录的应收账款的金额作出预期时使用数据的可靠性

C.对与主营业务收入项目认定的审计中,注册会计师W应当对已记录营业收入的金额作出预期,并评价预期值是否足够精确以识别重大错报,只考虑单项重大的错报,不考虑单项虽不重大但连同其他错报可能导致财务报表产生重大错报的错报

D.对与主营业务收入项目认定的审计中,确定已记录主营业务收入的金额与预期值之间可接受的且无需按审计准则要求作进一步调查的差异额

答案

参考答案:A, B, D

解析:

对已记录的金额或比率作出预期,并评价预期值是否足够精确以识别重大错报(包括单项重大的错报和单项虽不重大但连同其他错报可能导致财务报表产生重大错报的错报),选项C错误。

单项选择题

A study released a little over a week ago, which found that eldest children end up, on average, with slightly higher IQ’s than younger siblings, was a reminder that the fight for serlfdefinition starts much earlier than freshman year. Families, whatever the relative intelligence of their members, often treat the firstborn as if he or she were the most academic, and the younger siblings fill in other niches: the wild one, the flirt.
These imposed caricatures, in combination with the other labels that accumulate from the sandbox through adolescence, can seem over time like a miserable cat. entourage of identities that can be silenced only with hours of therapy. But there’s another way to see these alternate identities: as challenges that can sharpen psychological skills. In a country where reinvention is considered a birthright, many people seem to treat old identities the way Houdini treated padlocked boxes: something to wriggle free from, before being dragged down. And psychological research suggests that this ability can be a sign of mental resilience, of taking control of your own story rather than being trapped by it.
The late-night bull sessions in college or at backyard barbecues are at some level like out-of-body experiences, allowing a re-coloring of past experience to connect with new acquaintances. A more obvious outlet to expand identity--and one that’s available to those who have not or cannot escape the family and community where they’re known and labeled —is the Internet. Admittedly, a lot of the role-playing on the Internet can have a deviant quality. But researchers have found that many people who play life-simulation games, for example, set up the kind of families they would like to have had, even script alternate versions of their own role in the family or in a peer group.
Decades ago the psychologist Erik Erickson conceived of middle age as a stage of life defined by a tension between stagnation and generativity-a healthy sense of guiding and nourishing the next generation, of helping the community. Ina series of studies, the Northwestern psychologist Dan P. McAdams has found that adults in their 40s and 50s whose lives show this generous quality - who often volunteer, who have a sense of accomplishment - tell very similar stories about how they came to be who they are. Whether they grew up in rural poverty or with views of Central Park, they told their life stories as series of redemptive lessons. When they failed a grade, they found a wonderful tutor, and later made the honor roll; when fired from a good job, they were forced to start their own business.
This similarity in narrative constructions most likely reflects some agency, a willful reshaping and re-imagining of the past that informs the present. These are people who, whether pegged as nerds or rebels or plodders, have taken control of the stories that form their identities.
In conversation, people are often willing to hand out thumbnail descriptions of themselves: "I’m kind of a hermit." Or a talker, a practical joker, a striver, a snob, a morning person. But they are more likely to wince when someone else describes them so authoritatively.
Maybe that’s because they have come too far, shaken off enough old labels already. Like escape artists with a lifetime’s experience slipping through chains, they don’t want or need any additional work. Because while most people can leave their family niches, schoolyard nicknames and high school reputations behind, they don’t ever entirely forget them.

A recent study shows that

A.the firstborns and younger siblings are often treated differently.

B.higher IQ holders in a family are always the eldest.

C.the firstborns in a family often become more academic

D.the younger siblings are more likely to be ill-treated.

多项选择题