A注册会计师是J公司2005年度会计报表审计的外勤审计负责人,在审计过程中,需对负责应收款项目审计的助理人员提出的相关函证问题予以解答,并对其编制的有关审计工作底稿进行复核。请代为做出正确的专业判断。
在下列情况中,注册会计师应采用积极式函证的是()。
A. 相关的内部控制是有效的
B. 预计差错率较高
C. 没有理由相信欠款可能存在争议、差错或问题
D. 欠款余额小的债务人
听力原文:W: Good morning, Mr. Tim. It's a long time since I had the pleasure of a visit from you.
M: Yes, it must be three or four years. I haven't visited you since I called about my will. You helped me with that, you remember?
W: Yes, I remember. Do you want to make any changes in your will?
M: I don't think that will be necessary, but you'll tell me if it is, I left everything, you remember, to my wife, and after her death, to my son Jerry. I've about $ 15, 000 in shares of industrial companies. These bring in, after paying tax, about $ 1, 125 a year. Well, I'm earning a good salary now, and I shall get a good pension from my employers, so my wife and I can live fairly comfortably with this extra income. I want to buy some land and build a house for my son; he will need a house when he gets married. I'm thinking of building one and giving it to him.
W: Your son's lucky. So you want my help buying the land and building the house.
M: Yes, that's right. As soon as you've done what's necessary for buying the land, Jerry and I will see an architect.
W: Have you found a plot yet?
M: Jerry was in Edinburgh last Saturday and saw a plot he likes. My wife and I went there two days ago, and we liked it, too. I'd like you to make the necessary inquiries for me.
W: I'd be pleased to do that. I shall have to write to the Local Authority and inquire whether it is allowed to build a house on your piece of land. You've not allowed to build a house without permission from the Planning Authority. And sometimes the Authority decides that a house must be built of stone, and not of brick, so that it doesn't spoil the surrounding village.
How long have they not met each other?
A. Half a year.
B. Two years.
C. Three or four years.
D. More than five years.
第一节 单项填空
从A、B、C、D四个选项中,选出可以填入空白处的最佳选项。
Reading is an experience quite different from watching TV;there are pictures ______ in your mind instead of before your eyes.
A. to form
B. form
C. forming
D. having formed