题目内容

当注册会计师发现被审计单位存在错误或舞弊的迹象时,注册会计师应扩大审计程序,以证实问题或排除疑点。()

A. 正确
B. 错误

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听力原文:W: Mike, any plans for the summer vacation?
M: I want to travel, but haven't decided where to go yet. Any suggestion?
W: Last year I went to Lugu Lake.
M: Lugu Lake? Where is it?
W: It is situated in the center of Ningliang Yi Autonomous County, in northwest Yunnan.
M: How was it?
W: Well, wonderful scenery, also its unique Mosuo culture. You must be interested, since you major in Chinese culture.
M: Yes, I am. How to get there?
W: I got there from Kunming. I took a sleeper bus at 16:00 and got to Ningliang about 10:00 in the morning. The trip is 620km and the fare is around RMB130.
M: That's great. Kunming is a beautiful city. I long to go there too. Any other places worth going to?
W: Well, there are so many natural wonders in China. Besides Lugu Lake, I have also been to Kanasi Lake, a gorgeous lake 1,374 meters high above sea level. It's near Urumuqi.
M: But Urumuqi is too far away from Kunming.
W: Oh, Detian Waterfall in Guangxi! You will like it, near Yunnan.
M: I love waterfall. I once went to Niagara Falls, fantastic.
W: Yes, Detian Waterfall is the second largest trans-national waterfall in the world, second only to the Niagara Falls on the US-Canadian border. You won't regret going there.
M: Sure. You know, Chen, where I want to go most in China?
W: Tibet?
M: Almost right. Mount Everest.
W: Haha. As an ordinary traveler, it's probably better to use your imagination and enjoy it through pictures rather than actually going there.
(20)

A. It is in the center of Yunnan Province.
B. It is in the center of Kunming.
C. It is in the northwest to Ningliang Yi autonomous County.
D. It is in the northwest of Yunnan Province.

在终结审计之前对控制风险的最终评估水平,如果与其初步评估结论不一致,注册会计师应当重新执行符合性测试。()

A. 正确
B. 错误

注册会计师在审查应付债券时,应函证()以证实有关债券交易。

A. 客户的律师
B. 债券的承销商
C. 内部审计人员
D. 债券持有者

在特殊项目的审计中注册会计师可以不遵循独立审计准则。()

A. 正确
B. 错误

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