会计师事务所对审计工作底稿的归档、修改应进行控制,请代注册会计师对以下事项进行判断。 注册会计师编制的审计工作底稿,应当使得未曾接触该项审计工作的有经验的专业人士清楚了解( )。
A. 按照审计准则的规定实施的审计程序的性质、时间和范围
B. 实施审计程序的结果和获取的审计证据
C. 就重大事项得出的结论
D. 会计师事务所应当保留已扫描的原纸质记录
会计师事务所对审计工作底稿的归档、修改应进行控制,请代注册会计师对以下事项进行判断。 如果在归档期间对审计工作底稿作出的变动属于事务性的,注册会计师可以作出变动中正确的有( )。
A. 删除部分审计工作底稿
B. 对审计工作底稿进行分类、整理和交叉索引
C. 对审计档案归整工作的完成核对表签字认可
D. 记录在审计报告日前获取的、与审计项目组相关成员进行讨论并取得一致意见的审计证据
阅读下面这篇短文,短文后有项测试任务:(1)第23~26题要求从所给的6个选项中为规定段每段选择1个正确的小标题;(2)第27~30题要求从所给的6个选项中选择4个正确选项,分别完成每个句子。Make a harmless revenge1. Revenge is one of those things that everyone enjoys. People don’t like to talk about it, though. Just the same, there is nothing more satisfying or more rewarding than revenge. The purpose is not to harm your victims but to let them know that you are upset about something that they are doing to you. Careful plotting can provide you with relief from bothersome co-workers, gossiping friends, or nagging family members.2. Co-workers who make comments about the fact that you are always fifteen minutes late for work can be taken care of very simply. All you have to do is get up extra early one day. Before the sun comes up, drive to each co-worker’s house. Reach under the hood of your co-worker’s car and disconnect the centre wire that leads to the distributor cap, the car will be unharmed, but it will not start, and your friends at work will all be late for work on the same day. If you’re lucky, your boss might notice that you are the only one there and will give you a raise.3. Gossiping friends at school are also perfect targets for a simple act of revenge. A way to trap either male or female friends is to leave phony (假冒的) messages on their lockers. If the friend that you want to get at is a male, leave message that a certain girl would like him to stop by her house later that day. With any luck, her boyfriend will be there. The girl won’t know what’s going on, and the victim will be so embarrassed that he probably won’t leave his home for a month.4. When Mom and Dad and your sisters and brothers really begin to annoy you, harmless revenge may be just the way to make them quiet down for a while. The dinner table is a likely place. Just before the meal begins, throw a handful of raisins into the food. Wait about five minutes and, after everyone has begun to eat, cover your mouth with your hand and begin to make odd noises. When they ask you what the matter is point to a raisin (葡萄干) and yell, "Bugs!" They’ll dump their food in the disposal, jump into the car, and head of McDonald’s. That night, you’ll have your first quiet, peaceful meal in a long time.5. A well-planned revenge does not have to hurt anyone. The object is simply to let other people know that they are beginning to bother you.A. The purpose of harmless revengeB. What is revengeC. Revenge to the co-workersD. A harmless revenge to your familyE. Giving a lesson to the gossiping friendsF. How to revenge A harmless revenge is ______.