注册会计师接受被审计单位财务报表审计的委托后，在针对与前任注册会计师沟通时处理正确的有（）
A．这一阶段的沟通是必要的审计程序
B．通过询问的方式进行沟通
C．查阅前任注册会计师的工作底稿
D．可以根据实际情况决定是否与前任进行沟通
参考答案：B, C, D
解析：
接受委托后的沟通与接受委托前有所不同，它不是必要程序，而是由后任注册会计师根据审计工作需要自行决定的。
这一阶段的沟通主要包括查阅前任注册会计师的工作底稿及询问有关事项等。
沟通可以采用电话询问、举行会谈、致送审计问卷等方式，但最有效、常用的方式是查阅前任注册会计师的工作底稿。
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| It was the district sports meet. My foot still hadn't healed (痊愈) from a(n) 1 injury. I had 2 whether or not I should attend the meet. But there I was, 3 for the 3,000-meter run. " Ready … set …" The gun popped and we were off. The other girls rushed 4 me. I felt 5 as I fell farther and farther behind. " Hooray!" shouted the crowd. It was the loudest 6 I had ever heard at a meet. The first-place runner was two laps (圈) ahead of me when she crossed the finish line. " Maybe I should 7 ," I thought as I moved on. 8 , I decided to keep going. During the last two laps, I ran 9 and decided not to 10 in track next year. It wouldn't be worth it, 11 my foot did heal. When I finished, I heard a cheer- 12 than the one I'd heard earlier. I turned around and 13 , the boys were preparing for their race." They must be cheering for the boys." I was leaving 14 several girls came up to me. " Wow, you've got courage!" one of them told me. " Courage? I just 15 a race!" I thought. " I would have given up on the first lap," said another girl." We were cheering for you. Did you hear us?" Suddenly I regained 16 . I decided to 17 track next year. I realized strength and courage aren't always 18 in medals and victories, but in the 19 we overcome (战胜). The strongest people are not always the people who win, 20 the people who don't give up when they lose. | ||||
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