丙注册会计师负责C公司20×8年度财务报表审计,在审计过程中,遇到以下问题,请代为做出正确的专业判断。 如果此次审计是首次接受委托,对被审计单位期初余额进行审计时,需要分情况实施不同的审计程序;如果被审计单位上期财务报表是由前任注册会计师审计,则注册会计师实施最有效和常用的审计程序是( )。
A. 要求安排三方会谈进行了解前任所审情况
B. 经被审计单位同意后,用电话询问和前任注册会计师进行沟通
C. 经被审计单位同意后,查阅前任注册会计师的审计工作底稿
D. 经被审计单位同意后,向前任注册会计师发送调查问卷
With a new Congress drawing near, Democrats and Republicans are busily designing competing economic stimulus packages. The Republicans are sure to offer tax cuts, the Democrats — among other things — financial relief for the states. There is one measure, however, that would provide not only an immediate boost to the economy but also immediate relief to those most in need: a carefully crafted extension of the federal unemployment insurance program The Senate approved such an extension before it adjourned in November. The House of Representatives refused to go along. It was among the greatest failures of the 107th Congress. One consequence is that jobless benefits for an estimated 780000 Americans will abruptly stop tomorrow, even though most recipients have not yet exhausted their benefits. President Bush failed to show any leader- ship on this matter during the November Congress. Later, he finally asked Congress to extend the program for these workers and to make the benefits effective from Dec. 28. That’s not enough. The way unemployment insurance typically works is that states provide laid-off workers with 26 weeks of benefits, followed by 13 weeks of federal aid. Under Mr Bush’s scheme, federal benefits would be extended only for those who were already receiving them on Dec. 28. The extension would not cover the jobless workers who will exhaust their regular state-funded benefits after Dec. 28 — an estimated 95000 every week —but will receive no federal help unless the program is re-authorized. By the end of March, 1.2 million workers could fall into this category. The Senate saw this problem coming, and under the leadership of Hillary Rodham Clinton of New York and Don Niekles of Oklahoma, passed a bill that would not only have covered people already enrolled in the federal program but provided 13 weeks of assistance for those losing their state benefits in the new year. The House, for largely trivial reasons, refused to go along. Bill Frist, the new Senate majority leader, says he is looking for ways to put a kinder, gentler face on the Republican Party. Passing the Clinton-Nickles bill would be a good way to begin. The House should then follow suit. One of the House’s complaints last year was that, at $ 5 billion, the Clinton-Nickles bill was too expensive. That’s ridiculous, considering the costs of the tax cuts that House Republicans have in mind. The unemployment rate last month stood at 6 percent, the highest since mid-]994. The country could use a $ 5 billion shot in the arm right about now. So could a lot of increasingly desperate people. What does the author refer to. as one of the greatest failures of the 107th Congress
A. The House of Representatives did not agree with the Senate.
B. The unemployment insurance extension was not approved.
C. A boost to the economy was not provided.
D. Relief to those in need was not offered.
G公司(非外商投资的有限责任公司)向公司登记机关申请设立登记,以全体股东分期出资方式出资,ABC会计师事务所的庚注册会计师负责该设立验资业务,遇到以下情况,请代为做出正确的专业判断。 在对G公司后期分期出资的情况进行审验时,注册会计师关注前期注册资本实收情况和增资前的净资产状况,需要实施的审验程序有( )。
A. 查阅前期验资报告
B. 关注被审验单位与其关联方的有关往来款项有无明显异常情况
C. 查阅近期财务报表和审计报告,关注被审验单位是否存在由于严重亏损而导致增资前的净资产小于注册资本、实收资本的情况
D. 审计被审计单位增资前的财务报表