问题 单项选择题

以下关于注册会计师与治理层沟通注册会计师与财务报表审计相关的责任中说法不正确的是()

A.注册会计师负责对管理层在治理层监督下编制的财务报表形成和发表意见

B.注册会计师与财务报表审计相关的责任通常包含在审计业务约定书或记录审计业务约定条款的其他适当形式的书面协议中

C.法律法规的规定、与被审计单位的协议或适用于该业务的其他规定,可能要求注册会计师与治理层进行更广泛的沟通

D.财务报表审计可以相应减轻管理层或治理层的责任

答案

参考答案:D

解析:财务报表审计并不减轻管理层或治理层的责任。

阅读理解

Yao Ming was born in China in 1980. Now the big name from China is playing for the Houston Rockets in the NBA. He is the son of two basketball players and he learned how to play basketball when he was young. Now, as one of the stars in the NBA, he is working hard to show the world that Chinese basketball players can do well in this game, too!

Pele was a famous football player. He was born in Brazil in 1940. He started playing for Santos when he was only 16 and he didn’t retire(退役) until 1977. He played for Brazil 111 times and he scored 97 international goals. Pele came from a poor family. He started playing football in the streets. He played for Santos and quickly became an international star.

Steffi Graf was born in Germany in 1969. She won the tennis semi-final(半决赛) at Wimbledon in 1985 when she was only 16, but she lost the final to another great tennis player, Martina Navratilova. People were ’surprised at the strength and power of her game. She soon became a famous tennis player and won most of the main matches.

小题1:Who is the youngest player in the passage?

A.Pele.

B.Yao Ming.

C.Steffi Graft.

D.No one.小题2: __________ comes from South America.

A.Pele

B.Yao Ming

C.Steffi Graft

D.No one小题3:Yao Ming began to learn to play basketball __________.

A.when he was 15

B.when he was young

C.when he was tall enough

D.when he was strong enough小题4:From the passage, we learn __________.

A.Steffi Graf was born in 1985 in Wimbledon

B.Martina Navratilova was also a tennis player

C.Steffi Graf won few of the main matches

D.Steffi Graf won the tennis final when she was 16

填空题