听力原文:Could you tell Mr. James I'd like to see him, please?
(3)
A. I'm pleased.
B. Never mind.
C. Yes, of course.
D. I could.
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Section A
Directions: This section is to test your ability to give proper answers to questions. There are 5 recorded questions in it. After each question, there is a pause. The questions will be spoken two times. When you hear a question, you should decide on the correct answer from the 4 choices marked A, B, C and D.
听力原文:What can I do for you, Madam?
(1)
A pound of tomatoes, please.
B. You can't do anything for me.
C. Please do it for me.
D. I can manage it myself.
李明接受委托审计ABC有限责任公司2007年度的财务报表,在审计的过程中,遇到下列问题,请代为做出正确判断。
在有些情况下,注册会计师通过实施控制测试获取的内部控制运行有效性的审计证据,可以代替实质性程序。()
A. 正确
B. 错误
在评价审计结果时,如果注册会计师张强认为审计风险不能接受,则应追加额外的实质性程序或者说服被审计单位作必要调整,以便将重要错报的风险降低到一个可接受的水平,否则,张强应直接出具否定意见或无法表示意见的审计报告。()
A. 正确
B. 错误
在评价审计结果时,如果张强得出的结论是审计风险处在一个可接受水平,那么注册会计师张强可以直接提出审计结果所支持的意见。()
A. 正确
B. 错误