题目内容

注册会计师对投资业务实施实质性程序后,如果注册会计师推断的总体误差超过可容忍误差,经重估后的抽样风险不能接受,注册会计师()。

A. 应当增加样本量或执行替代审计程序
B. 应考虑增加样本量或修改审计程序
C. 建议管理层调整财务报表
D. 发表保留意见或否定意见

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助理人员在审计D公司报表时,发现D公司2008年度报表中有关对X公司的投资业务存在错报(已由EFG会计师事务所审计)。注册会计师认为最适宜的措施是()。

A. 提请D公司召开临时股东大会予以说明
B. 通报给D公司,但不建议告知EFG会计师事务所
C. 要求D公司对2008年度财务报表修正并立即对外发布
D. 考虑该事项对2009年度财务报表的影响

Language and Communication
In the study of language, it has been recognized that words used to convey sensory perceptions, feelings and emotions, but carry no meaning of themselves. They can trigger feelings or sensations that the listener has experienced--not more than that. We know that the perception of color varies with light, background, and distance. What is green seen by a colorblind person? Which is the "real" color? Are we not, in asking that question, implying that color exists independent of the observer?
Similarly, when we characterize an individual or a social behavior. as "good" or "bad", we are communicating the contention that this evaluation is absolute, objective and unchanging. Yet it should be apparent that varying observers would present disparate evaluations. We may, then, attempt to win agreement by describing the behavior. in question, offering criteria on which judgment was based, indicating that these criteria are personal. This communication style, the semanticist holds, will help bridge the gap between individuals and make the more likely that people will understand each other.
Students of language have experimented with the use of non-symbolic language as a means of overcoming linguistic barriers. The language of sounds, as in the cases of infants and animals, and the language of facial expression and body pose, have been termed "phatic communion" by Bronislaw Malinowski. We all know people who have good "poker faces". We also know some whose faces communicate-sometimes contradicting their spoken sentiments. Korzybski has pointed out that signal reactions, instantaneous and unmediated, if undifferentiated according to the appropriateness of the situation, reflect immature, impulsive personalities, while the development of the ability to delay response will permit modified, thoughtful symbol behavior, a characteristic of the mature person. (282)
The statement that shows the best understanding of the first two paragraphs of the passage is ______.

A. bring me a champagne-colored blouse that matches this watch
B. the perception of color varies with light
C. colorblind people are not good judges of paintings
D. modern music is not as good as baroque music

The Romans leaded by______ came with 10,000 soldiers and landed on the shore of Kent in 55

A. Claudius
B. Hadrian
Caesar
D. Plautius

As lapsed Catholics, they sought a group which had as little doctrine and dogma as possible, but what they considered having good moral and ethical values. After some searching, they joined the local Meeting of the Religious Society of Friends. Although my parents did not attend Meetings for worship very often, I went to first Day School there regularly, eventually completing the course and receiving an inscribed Bible.
At the Quake School, I learnt about the concept of the "inner light" and it has stayed with me. I was, however, unable to accept the idea of Jesus Christ being any more divine than, say, Buddha. As a result, I be- came estrange from the Quakers, who, though believing in substantially the same moral and ethical values as I do, and even the same religious concept of the inner light, had arrived at these conclusions from a premise which I could not accept. I admit that my religion is the poorer for having not revealed word and no supreme prophet, but my inherited aversion to dogmatism limits my faith to a Supreme Being and the goodness of man.
Later, at another Meeting of Worship, I found that some Quakers had similar though not so strong reservations about the Christian aspects of their belief. I made some attempt to rejoin a Meeting for Worship, but found that, though they remained far closer to me than any other organized religious group, I did not wish to become one again. I do attend Meeting for Worship on occasion, but it is for the help on deep contemplation which it brings rather than any lingering desire to rejoin the fold.
I do believe in a "Supreme Being" (or ground of our being, as Tillich would call it). This being is ineffable and not to be fully understood by humans. He is not cut off from the world and we can know him somewhat through the knowledge which we are limited tea-the world. He is interested and concerned for humankind, but on man himself falls the burden of his own life. To me the message of the great prophets, especially Jesus, is that good is its own reward, and indeed the only possible rewards that are intrinsic in the actions themselves. The relationship between each human and the Supreme Being is an entire personal one.
It is my faith that each person has this unique relationship with the Supreme Being. To me that is the meaning of the inner light. The purpose of life, insofar as a human can grasp it, is to understand and increase this lifeline to the Supreme Being, this piece of divinity that every human has. Thus, the taking of any life by choice is the closing of some connection to God, and unconscionable. Killing anyone not only denies them their purpose, but corrupts the purpose of all men. (553)
If offered a reward for doing a good deed, the author would ______.

A. spurn the reward indignantly
B. accept it only as a token of the other person's feelings of gratitude
C. neither take nor refuse the reward
D. explain to the offerer that rewards are blasphemous

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