题目内容

对某一重大事项披露与否,当注册会计师与被审计单位意见不一致,并且注册会计师与客户沟通后又被审计单位拒绝修改事项时,注册会计师应根据需作修改事项对会计报表的影响程度,出具无保留意见或保留意见的审计报告。()

A. 正确
B. 错误

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如果控制在剩余期间发生了变化,则注册会计师可以决定信赖期中获取的审计证据。()

A. 正确
B. 错误

注册会计师协会的相关部门在对注册会计师及会计师事务所遵守职业道德的情况进行检查过程中,发现了一些情况,请你代为判断。
ABC会计师事务所在承接对X公司和Y银行的2006年年报审计时,以下行为没有违背职业道德准则的是()。

A. 以明显低于X公司前任注册会计师的审计收费承接了2006年度的审计业务。在检查时,会计师事务所向检查组分析了审计成本,其审计计划也能保证遵守审计准则,审计质量不会受到因收费受到影响
B. 审计小组负责人A注册会计师把执业过程中知悉的X公司的相关信息告诉厂好朋友以指导其购买股票,但没有为自己谋取利益
C. ABC会计师事务所委托Y银行向其货款客户散发了印有宣传ABC会计师事务所业务范围、业务能力、以前审计的客户名单等方面的精美的小册子
D. 前任注册会计师对Y银行2005年度会计报表出具了标准无保留意见审计报告,ABC会计师事务所在审计过程中发现该会计报表存在重大错报,因认为事实已经非常清楚,ABC会计师事务所将这一情况告诉了Y银行,但并未要求与前任注册会计师沟通

Task 2
Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.
The market is a concept. If you are growing vegetables in your backyard for sale you are producing for the market. You might sell some to your neighbor and some to the manager of the local supermarket. But in either case, you are producing for the market.
Your efforts are being directed by the market. If people stop buying vegetables, you will stop producing them.
If you take care of a baby to earn money, you are producing for the market. If your father is a steelworker or a truck driver or a doctor or a grocer, he is producing goods or service for the market.
When you spend your income, you are buying things from the market. You may spend money in supermarkets, department stores, and restaurants. Still you are buying from the market. When the local grocer hires you to drive the delivery truck, he is buying your labor in the labor market.
The market may seem to be something abstract. But for each person or business who is making and selling something, it's very real. If nobody buys your vegetables, it won't be long before you get the message. The market is telling you something. It's telling you that you are using energies and resources in doing something the market doesn't want you to do.
Which of the following would be the best title for the passage?

A. Selling and Buying.
B. What Is the Market?
C. Everything You Do Is Producing for the Market.
D. What the Market Can Do for You?

In what way is the market very real for each person or business who is making and selling

A. It tells you what to produce.
B. It tells you how to grow vegetables.
C. It offers you everything you need.
D. Ii helps you save money.

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