如果管理层或治理层在拟议的审计业务约定条款中对审计工作范围施加限制，并且这种限制将导致A注册会计师无法对财务报表发表审计意见，A注册会计师正确的做法是（）。

答案查看网，轻松搜题/搜资源

【单选题】【消耗次数：1】

① 在实施审计程序后，出具无法表示意见的审计报告

② 在实施审计程序后，针对可审计部分出具审计报告

③ 告知管理层，不能将该项业务作为审计业务予以承接

④ 与管理层协商，将该项业务变更为简要财务报表审计业务

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【判断题】在实务中,注册会计师通常把审计报告和已审计财务报表一同提交给管理层。如果管理层批准并签署已审计财务报表,注册会计师即可签署审计报告。

① 正确

② 错误

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【单选题】在审计报告日期晚于管理层签署已审计财务报表日期时,注册会计师获取的进一步审计证据是( )。

① 补充的总经理声明书

② 补充的管理层声明书

③ 补充的治理层声明书

④ 补充的律师声明书

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【单选题】在审计报告日期晚于管理层签署已审计财务报表日期时,注册会计师获取的进一步审计证据是( )。

① 补充的总经理声明书

② 补充的管理层声明书

③ 补充的治理层声明书

④ 补充的律师声明书

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【单选题】如果是连续审计业务，在下列情况下，需要注册会计师提醒被审计单位管理层关注或修改现有业务的约定条款的是（）。

① 注册会计师对上期财务报表出具了非标准审计报告

② 注册会计师更换两名审计助理人员

③ 被审计单位对上期财务报表做出重述

④ 被审计单位高级管理人员近期发生变动

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【多选题】注册会计师财务报表审计目标对财务报表的( )发表审计意见。

① 合法性

② 公允性

③ 重大错报风险

④ 重要性水平

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【单选题】某注册会计师在编写审计报告时，在审计意见段后使用了“由于……部分所述事项的重要性，我们无法获取充分、适当的审计证据以作为对财务报表发表审计意见的基础。”的述评，这种审计报告是（）。

① 无保留意见审计报告

② 保留意见审计报告

③ 否定意见审计报告

④ 无法表示意见的审计报告

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【单选题】如果认为将审计业务变更为审阅业务具有合理理由，并且截至变更日已执行的审计工作与变更后的审阅业务相关，在出具审阅报告时，A注册会计师正确的做法是（　）。

① 在审阅报告中提及原审计业务中已执行的工作

② 在审阅报告中提及原审计业务

③ 在审阅报告中说明业务变更的合理理由

④ 在审阅报告中不提及原审计业务的任何情况

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【单选题】被审计单位对审计范围进行限定，致使某些重要审计程序无法实施，注册会计师发表的审计意见应该是？

① 保留意见和否定意见

② 保留意见

③ 否定意见

④ 无法表示意见

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【单选题】被审计单位对审计范围进行限定，致使某些重要的审计程序无法实施，注册会计师发表的审计意见应该是

① 保留意见

② 否定意见

③ 无法表示意见

④ B或C

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【多选题】审计的总目标是注册会计师通过执行审计工作，对财务报表的（）发表审计意见。

① 真实性

② 合法性

③ 公允性

④ 一致性

⑤ 完整性

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【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.One correct way to deal with anger is to __________.

① say nothing no matter how angry you are

② express anger openly and freely right away

③ express your anger immediately but calmly

④ think about whether it’s worth getting angry

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【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following is true?

① Expressing anger by screaming can be as dangerous as repressing anger.

② Repressing anger is more dangerous to a person’s health than expressing it.

③ People may have heart diseases if they don’t express their anger right away.

④ People should express anger before looking into the real cause of their anger.

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【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following about hormones is correct?

① Hormones will cause people to get anxious.

② Hormones will increase when one gets angry.

③ The brain produces hormones when one’s blood pressure rises.

④ The brain produces hormones when one has medical problems.

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① Anger should be dealt with in a proper way.

② Different people deal with anger in different ways.

③ Doctors suggest dealing with anger by repressing it.

④ The best way to deal with anger is to laugh when angry.

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【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important．In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily；but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago，a rich and powerful country cut down its trees to build warships, with which to gain itself an empire．It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒)．Land becomes desert after all trees are cut down because __________.

① roots of trees break up the soil

② no tree keeps the rain and protects the top-soil

③ strong winds bring a lot of sand

④ there are too many rainfalls to make it

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【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important．In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily；but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago，a rich and powerful country cut down its trees to build warships, with which to gain itself an empire．It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒)．In many places forests slowly disappear because __________.

① many trees have been cut down by man

② new trees are not well looked after

③ man has not paid enough attention to planting trees

④ all the above

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【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important．In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily；but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago，a rich and powerful country cut down its trees to build warships, with which to gain itself an empire．It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒)．According to the passage, which is the most important service of trees to man?

① They help him make money.

② They give him cool.

③ They give him wood and other things.

④ They help him to stop droughts and floods.

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① Trees and Man

② The Function of Tree Wood

③ How do People do with Trees?

④ The Usage of Tree Roots

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【单选题】 Trees mainly serve man in three important ways: They provide him with wood and other products; they provide him shade; and they help to prevent droughts and floods.Unfortunately, in many parts of the world, man has not realized that the third of these services is the most important．In his eagerness to make money from trees, he has cut them down in large numbers, only to find that without them he has lost the best friends he had. And besides, he is usually too careless to plant and look after new trees. So the forests slowly disappear.This does not only mean that man will have fewer trees. The results are even more serious: for where there are trees, their roots break up soil allowing the rain to sink in and also bind(固定) the soil, thus preventing it from being washed away easily；but where there are no trees, the rain falls on hard ground and flows away, causing floods and carrying away the rich top-soil. When the top-soil is gone, nothing remains but worthless desert.Two thousand years ago，a rich and powerful country cut down its trees to build warships, with which to gain itself an empire．It set up the empire, but, without its trees, its soil became poor and grew weak. When the empire fell to pieces, the home country found itself faced by floods and starvation(饥荒)．Why did the country mentioned in the passage suffer from floods and starvations?

① Because it set up an empire.

② Because it fell to pieces.

③ Because it turned its trees into warships.

④ Because it spent too much money on wars.

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【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight（困境）while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump（垃圾场）was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump. The city government faces a serious problem because __________.

① fires destroyed thirty homes in a neighborhood four years ago

② the speed of rebuilding the houses is really too slow

③ the overgrowing plants in this area have made the city look terrible

④ the overgrowing plants in this area have become a big danger of fire

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