问题 单项选择题

ABC会计师事务所接受委托对D公司20×8年度的财务报表进行审计,在审计的过程中,丁注册会计师遇到下列问题,请代为做出正确的专业判断。

下列关于丁注册会计师对其他信息责任的说法中,正确的是()。

A.丁注册会计师有专门责任确定其他信息是否得到恰当陈述

B.丁注册会计师在对财务报表出具审计报告时可以考虑其他信息,但并不是必须的

C.如果有法定或约定的义务对其他信息出具专项鉴证报告时,丁注册会计师需要承担法律责任,其责任取决于业务的性质、法律法规和相关执业规则的规定

D.丁注册会计师应当在审计报告日前获取全部其他信息,如果是在审计报告日后才获取的,不用考虑其对审计报告的影响

答案

参考答案:C

解析:

注册会计师没有专门责任确定其他信息是否得到适当陈述,所以选项A错误;无论是否有法定或约定的义务对其他信息出具鉴证报告,注册会计师在对财务报表出具审计报告时都应当考虑其他信息,所以选项B错误;注册会计师应当提请被审计单位作出适当安排,以便在审计报告日前获取其他信息。如果在审计报告日前无法获取所有其他信息,注册会计师应当在审计报告日后尽早阅读其他信息以识别重大不一致,所以选项D错误。

单项选择题

St. Patrick’s Day is celebrated on March 17, his religious feast day and the anniversary of his death in the fifth century. Legend has it that this patron saint had given a sermon from a hilltop that drove all the snakes from Ireland. He also used the three-leafed shamrock to represent the Trinity-how the Father, the Son, and the Holy Spirit could all exist as separate elements of the same entity-and converted the pagans to Christianity. The Irish have observed this day as a religious holiday for hundreds of years. People wear green in memory of the Emerald Isle and wear shamrocks.

The first St. Patrick’s Day parade, however, took place not in Ireland, but in the United States. Irish soldiers serving in the English military marched through New York City on March 17, 1762. Along with their music, the parade helped the soldiers, as well as fellow Irishmen serving in the English army, to reconnect with their Irish roots.

Over the next thirty-five years, Irish patriotism among American immigrants flourished, prompting the rise of so-called "Irish Aid" societies, like the Friendly Sons of Saint Patrick and the Hibernian Society. Each group would hold annual parades featuring bagpipes (which actually first became popular in the Scottish and English armies) and drums.

Up until the mid-nineteenth century, most Irish immigrants in America were members of the Protestant middle class. When the Great Potato Famine hit Ireland in 1545, close to a million poor, uneducated, Catholic Irish began to pour into America to escape starvation. Despised for their religious beliefs and funny accents by the American Protestant majority, the immigrants had trouble finding even menial jobs. When Irish Americans in the country’s cities took to the streets on St. Patrick’s Day to celebrate their heritage, newspapers portrayed them in cartoons as drunk, violent monkeys.

However, the Irish soon began to realize that their great numbers endowed them with a political power that had yet to be exploited. They started to organize, and their voting block, known as the "green machine," became an important swing vote for political hopefuls. Suddenly, annual St. Patrick’s Day parades became a show of strength for Irish Americans, as well as a must-attend event for a slew of political candidates. In 1948, President Truman attended New York City’s St. Patrick’s Day parade, a proud moment for the many Irish whose ancestors had to fight stereotypes and racial prejudice to find acceptance in America.

The word "despised" underlined in Paragraph 4 is closest in meaning to ().

A. look down on

B. ignore

C. seek

D. belittle

判断题