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【单选题】
ABC会计师事务所的丁注册会计师负责D股份有限公司20×8年度的财务报表审计业务,在业务执行过程中,丁注册会计师遇到以下事项,请做出正确的专业判断。 在实施审计工作的过程中,如果利用了其他注册会计师的工作,在出具审计报告时,以下考虑不正确的是( )。
A.
在审计报告中提及其他注册会计师
B.
主审注册会计师如果认为无法其他注册会计师的工作,且无法对由其他注册会计师审计的组成部分财务信息实施充分的追加程序,应当将其视为审计范围受到限制,出具保留意见或无法表示意见的审计报告
C.
如果其他注册会计师出具或拟出具非标准审计报告,主审注册会计师应当考虑导致其他注册会计师出具非标准审计报告事项的性质和重要程度,决定是否需要对财务报表出具非标准审计报告
D.
主审注册会计师应当考虑这些错报汇总起来可能对被审计单位财务报表的影响,在此基础上决定出具适当类型的审计报告
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参考答案:
举一反三
【单选题】Gadfly was too much exhausted to wake easily when once asleep.
A.
worn out
B.
dreary
C.
reluctant
D.
chary
【单选题】What is the relationship between Claudius and Hamlet ?
A.
Cousins
B.
Uncle and nephew .
C.
Father-in-law and son-in-law .
D.
Father and son .
【单选题】听力原文:Francie will flip out if she gets a scratch on her new car. She's always reluctant to lend things to other people. What will happen if Francie's car gets scratched?
A.
She would lose her temper.
B.
She might feel at a loss.
C.
She might cry bitterly.
D.
She would fight the one who scratched her car.
【单选题】听力原文:Francie will flip out if she gets a scratch on her new ear. She's always reluctant to lend things to other people. What will happen if Francie's care were get scratched?
A.
She would lose her temper.
B.
She might feel at a loss.
C.
She might cry bitterly.
D.
She would fight with the one who scratched her car.
【单选题】Some snakes, although having been tamed, can ______ attack people.
A.
deliberately
B.
reluctantly
C.
unexpectedly
D.
subsequently
【单选题】“To be, or not to be, that is the question” is a ________by Shakespeare’s Hamlet.
A.
speech
B.
swan song
C.
soliloquy
D.
monologue
【单选题】以下哪一句是犯罪学界对萨瑟兰的差异接触理论的评价?
A.
“即使在我们的头脑中,人类也没有自由可言”
B.
“针对犯罪原因提出的最具学术品味的理论性论述之一”
C.
“近朱者赤,近墨者黑”
D.
“犯罪是正常人对非正常环境作出的正常反应”
【单选题】To whom is Hamlet’s mother remarried?
A.
To his father.
B.
She’s not remarried; she’s a widow.
C.
To King Claudius (who also happens to be Hamlet’s uncle)
D.
To Horatio
【简答题】(35)在TCP/IP体系中,互联层使用的控制协议互联网控制报文协议是( )。 A) RARP B) ARP C) ICMP D)HTTP
【单选题】质是( )
A.
一事物区别于其他事物的内在的规定性
B.
事物规模、程度、速度、空间结构
C.
事物的属性
D.
事物的性质
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