试题与答案

注册会计师Z、S对辰公司2008年度财务报表实施了审计,出具了保留意见的审计报告。事

题型:单项选择题

题目:

注册会计师Z、S对辰公司2008年度财务报表实施了审计,出具了保留意见的审计报告。事后辰公司以Z、S实施的审计程序不符合审计准则、审计工作有过失为由,起诉两位主审注册会计师。在以下起诉理由中,你最认可的是( )。

A.辰公司已对其存在的重大不确定事项在财务报表附注中进行了充分披露,但Z、S并未在其所出具的审计报告的意见段后增加强调事项段

B.辰公司对其存在的影响持续经营假设的事项已按照Z、S的要求进行了充分的披露,但Z、S却在审计报告的意见段后增加了强调事项段

C.对存货实施抽查程序时,z、S仅从存货盘点记录中选取项目追查至存货实物,而没有从存货实物中选取项目追查至存货盘点记录

D.观察固定资产时,Z、S仅从固定资产明细分类账中选取部分项目追查至固定资产实物,而没有从固定资产实物中选取项目追查至固定资产明细分类账

答案:

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下面是错误答案,用来干扰机器的。

参考答案:C

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题型:阅读理解
I would like to tell you a story about my uncle Theo. He is my oldest uncle, a tall, thin, grey-haired man whose thoughts are always on learning and nothing else. He is quiet, gentle and absent-minded and with about as much sense as a child where money is concerned. Well, he applied a post in Camford University. It was a very good post and there were hundreds of candidates who applied for it, and about fifteen, including Theo, were asked to be interviewed.
Camford is a very small town; there is only one hotel in it, and it was so full that they had to put many of the candidates two in a room. Theo was one of these, and the man who shared the room with him was a self-confident fellow called Adams, about twenty years younger than Theo, with a loud voice, and a laugh that you could hear all over the hotel. But he was a clever fellow all the same and had a good post in Iscaiot College, Narkover. Well, the Dean, who was the head of the department of the University, and the committee interviewed all the candidates; and as a result of this interview, the number of the candidates was reduced to two, Uncle Theo and Adams. The committee couldn’t decide which of the two to take, so they decided to make their final choice after each of the candidates had given a public lecture in the college lecture-hall. The subject they had to speak on was “The Civilization of the Ancient Summerians”; and the lecture had to be given in three days’ time.
Well, for these three days Uncle Theo never left his room. He worked day and night at that lecture, writing it out and memorizing it, almost without eating or sleeping. Adams didn’t seem to do any preparation at all. You could hear his voice and his laughter where he had a crowd of people around him. He came to his room late at night, asked Uncle Theo how he was getting on with his lecture, and then told him how he had spent the evening playing bridge, or at the music hall. He ate like a horse and slept like a log; and Uncle Theo sat up working at his lecture.
The day of the lecture arrived. They all went into the lecture hall and Theo and Adams took their seats on the platform. And then, Theo discovered, to his horror,  that typewritten copy of his speech had disappeared! The Dean said they would call on the candidates on the alphabetical order, Adams first; and the despair in his heart, Theo watched Adams calmly take the stolen speech out of pocket and read it to the professors who were gathered to hear it. And how well he read it! Even Uncle Theo had to admit he couldn’t have read it nearly so eloquently himself, and when Adams finished there was a great burst of applause. Adams bowed and smiled, and sat down.
Now, it was Theo’s turn. But what could he do? He had put everything he knew into the lecture. His mind was too much upset to put the same thoughts in another way. With a burning face he could only repeat, word for word, in a low, dull voice, the lecture that Adams had spoken so eloquently. There was hardly any applause when he sat down.
The Dean and the committee went out to decide who the successful candidate was, but everyone was sure what their decision would be. Adams leaned across to Theo and patted him on the back and said, smilingly, “Hard luck, old fellow, but after all, only one of us could win”
Then the Dean and the committee came back, “Gentlemen”, the Dean said, “the candidate we have chosen is Mr. Hobdell.” Uncle Theo had won! The audience were completely taken by surprise, and the Dean continued, “ I think I ought to tell you how we arrived at the decision. We were all filled with admiration at the learning and eloquence of Mr. Adams. I was greatly impressed. But, you will remember, Mr. Adams read his lecture to us. When Mr. Hobdell’s turn came, he repeated that speech, word by word from memory, though, of course, he couldn’t have seen a line of it before. Now a fine memory is absolutely necessary for this post; and what a memory Mr. Hobdell must have! This is why we decided that Mr. Hobdell was exactly the man we wanted! ”
As they walked out of the room, the Dean came up to Uncle Theo, who was so confused but so happy that he hardly knew whether he was standing on his head or heels; and as he shook Theo’s hand he said, “Congratulations, Mr. Hobdell! But, my fellow, when you are on our staff, you must be more careful and not leave valuable papers lying about!”
小题1:. Which of the followings best describes Uncle Theo?
A.Good-manneredB.ModestC.ChildishD.Bookish
小题2: What do we know about the post at Camford University?
A.The applicants had to sit for an examination.
B.There was much competition for the post.
C.The post requires a lot of teaching experience.
D.The post offered quite high salary.
小题3:. Adams did not bother to do any preparation because______.
A.he was quite familiar with the subject.
B.he knew the committee members well.
C.he had a well-thought-out plan.
D.he had full confidence in himself.
小题4: When Uncle Theo’s turn came, _______.
A.he felt so angry that he couldn’t see a word.
B.he felt so upset that he could not remember anything.
C.he had to put the same thoughts in another way.
D.he had to repeat the speech, word by word from memory.
小题5: When the committee went out to make a decision, Adams _______.
A.could not help feeling worried.
B.could hardly wait to show his joy.
C.felt sorry for Theo and tried to cheer him up.
D.felt ashamed and tried to chat with Theo.
小题6:Theo became successful because _______.
A.he had a better memory than Adams.
B.he was more experienced than Adams.
C.the committee knew he was exactly the man they wanted.
D.the committee knew Adams had copied Theo’s speech.
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