试题与答案

保密不仅仅涉及信息披露,还要求注册会计师不能出于个人或第三方的利益使用或被合理认为使

题型:单项选择题

题目:

保密不仅仅涉及信息披露,还要求注册会计师不能出于个人或第三方的利益使用或被合理认为使用了在执业过程中获得的信息。在下列情形中,注册会计师透露被审计单位的商业信息不会视为违反保密的职业道德的是()。

A.对因商业信息而导致的财务报表重大不公允情况在审计报告中进行说明

B.在未取得客户授权的情况下,向后任注册会计师提供已审计财务报表的有关情况

C.因与其他会计师事务所的注册会计师交流经验的需要而介绍有关情况

D.被审计单位的职员因与管理层的纠纷而要求查阅本单位的有关情况

答案:

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题型:阅读理解

阅读理解。

    Years ago, if a person has some problems in his life, he might go home and write in his diary. Now

he might go onto the Internet and write about them in a blog(博客).

Differences between a blog and a diary

     Usually, a person thinks of his diary as a book full of secrets. He does not want to share. But in the

blog, anyone can read what he writes.

     I have a little sister, and sometimes I go onto the Internet to read her blog. She writes about swimming practice and not studying enough for her chemistry exam. When I was her age, I wrote about the same

things, but only in my diary. Then, after I finished .writing, I would put my diary in a secret place because

I was worried that my sister might read it!

Problems with blogging

     The biggest problem with blogging is that anyone can read what you write. If I was angry with a friend

and wrote something bad about her in my diary, she would never know. However, if my sister wrote something bad about a friend, that friend might read her blog and get angry.

Because we do not always think about things carefully before we write about our days, it is easy to hurt

others' feeling in a biog. So we have to be very careful about what we write.

Keeping in touch with friends

     Blogging has both good and bad points, of course. People choose to blog because they know that

their friends will read what they write.

If I was feeling sad one day and wrote in my diary "Nobody cares about me," no one would know about

it. However, if my sister wrote the same sentence in her blog, her best friends would quickly reply and

tell her how much they like her. Blogs help people keep in touch with(保持联系)their friends and know

what the people around them are doing.

     Blogs are a very good way to write about daily life, if people are careful about what they write.

However, I still like writing better in my diary!

1. What's the difference between blogs and diaries according to the passage?

A. Blogs can be read by others while diaries only by writers themselves.

B. Blogs are used by young people while diaries are kept by old people.

C. Blogs are always good while diaries are sometimes bad for writers.

D. Blogs are a good way to write about life while diaries about other things.

2. It is easy to hurt others' feeling in blogs, because people _______.

A. usually write about their daily life there

B. only write something bad about others there

C. don't always think carefully before writing there

D. play jokes there on each other and care about them

3. What is the biggest problem with blogging?

A. Help people keep in touch with their friends.

B. Your friends will quickly reply to your biog.

C. Someone may read your blog and get angry with you.

D. Anyone can read what you write.

 4. We can learn from the passage that _______.

A. the writer will choose to blog so that others can keep in touch with him

B. the writer would rather keep diaries than write in a blog

C. the writer has never blogged because he hates blogging

D. the writer doesn't like his sister's writing in a blog

 5. In this passage, the writer thinks that the blogs are_______.

A. a good way to write their daily life if they want.

B. a bad way to write their daily life if they don't care about what they want to write.

C. an easy way to get their friends annoyed.

D. a hard way to make friends.

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