问题 多项选择题

下列事项中,你认为会计师事务所在审计业务活动中因过失出具不实报告,并给利害关系人造成损失的,人民法院应当根据过失大小确定其赔偿责任的有( )。

A.未依据执业准则、规则执行必要的审计程序

B.在发现可能存在错误和舞弊的迹象时,未能追加必要的审计程序予以证实或者排除

C.明知被审计单位的财务会计处理会导致利害关系人产生重大误解,而不予指明

D.明知被审计单位的财务报表的重要事项有不实内容,而不予以指明

答案

参考答案:A,B

解析: 选项CD应认定为欺诈。

单项选择题
单项选择题

Jealousy can expose romantic partners to extreme danger. It can (1) . previously harmonious relationships and can shatter (2) in a simple crashing moment. Anyone who’s read Shakespeare’s tragedy Othello--about a man so blinded by jealousy (3) he kills his wife--knows this. But as it (4) , being blinded isn’t purely metaphorical: jealousy can, literally, make us unable to see.

New research found that women who were made to feel jealous of their partners (who were also present) became so (5) by the emotion that they were unable to (6) visual targets on a computer screen. "The language of social relationships is filled with visual metaphor," write the psychology professors Steven Most and J. Laurenceau, but "the (7) of social emotions--known to affect moods, behaviors and physical health-- appears to (8) so deeply as to affect processes (9) in visual awareness."

That visual awareness involved the female members of 25 couples, (10) 19 to 20 in age, sitting near their partners at two (11) . computer screens. (12) the men looked at a series of photos that included graphic pictures of women and were asked to (13) their attractiveness, the women were (14) with pointing out landscape images (the "targets") (15) rapid streams of images. The result The more jealous the women became, the (16) they were distracted by the images on their partner’s screens, the less they could see the targets on their own screens.

So, what about male jealousy Well, the researchers didn’t test the men-at least not yet. But, (17) culture tells us anything, we’d guess the results won’t be much (18) . Until then, say the researchers, lovers, poets, and philosophers will continue to (19) whether love is blind--but we can all rest (20) that jealousy is.

Read the following text. Choose the best word (s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.17()

A.as

B.because

C.when

D.if