(六)ABC会计师事务所在审计G公司2×10年度财务报表时,遇到如下问题,请代为作出正确的专业判断。 注册会计师在执行财务报表审计业务时,应当执行恰当的审计程序。以下所列程序中,每次审计均必须实施的有( )。
A. 了解被审计单位内部控制
B. 控制测试
C. 细节测试
D. 实质性分析程序
(六)ABC会计师事务所在审计G公司2×10年度财务报表时,遇到如下问题,请代为作出正确的专业判断。 G公司某项应用控制由计算机自动执行,且在2×10年度未发生变化。J注册会计师测试该项控制在2×10年度运行有效性时,正确的做法有( )。
A. 同时考虑信息技术一般控制运行有效性
B. 利用该项控制得以执行的审计证据和信息技术一般控制运行有效性的审计证据,作为支持该项控制在2×10年度运行有效性的重要审计证据
C. 确定的测试范围与该项控制由手工执行时的测试范围相同
D. 一旦确定正在执行该项控制,则通常无需扩大控制测试的范围
(三)ABC会计师事务所接受委托,对丙公司提供鉴证业务。C注册会计师遇到下列事项,请代为做出正确的专业判断。 下列有关鉴证业务要素之一的标准的说法中,C注册会计师认为不正确的是( )。
A. 执行鉴证业务需要大量运用职业判断,因此注册会计师对于特殊问题的职业判断,也应当作为标准之一
B. 标准可以是正式的规定也可以是非正式的规定,如丙公司内部制定的行为准则等
C. 适当的标准应当具备的特征包括相关性、完整性、可靠性、中立性和可理解性
D. 对于公开发布的标准,注册会计师通常不需要对标准的适当性进行评价,而只需评价该标准对具体业务的适用性
In modern society there is a great deal of argument about competition. Some value it highly, believing that it is responsible for social progress and prosperity. Others say that competition is bad, that it sets one person against another, and that it leads to unfriendly relationship between people. I have taught many children who held the belief that their self-worth relied (依赖) on how well they performed at tennis and other skills. For them, playing well and winning are often life-and-death affairs. In their single-minded pursuit (追求) of success, the development of many other human qualities is sadly forgotten. However, while some seem to be lost in the desire to succeed, others take an opposite attitude. In a culture which values only the winner and pays no attention to the ordinary players, they strongly blame competition. Among the most vocal are youngsters who have suffered under competitive pressures. Teaching these young people, I often observe in them a desire to fail. They seem to seek failure by not trying to win or achieve success. By not trying, they always have an excuse: "I may have lost, but it doesn’t matter because I really didn’t try." What is not usually admitted by themselves is the belief that if they had really tried and lost, that would mean a lot. Such a loss would be a measure of their worth. Clearly, this belief is the same as that of true competitors who try to prove themselves. Both are based on the mistaken belief that one’s self-respect relies on how well one performs in comparison with others. Both are afraid of not being valued. Only as this basic and often troublesome fear begins to dissolve (缓解) can we discover a new meaning in competition. Why do some people favor competition according to the passage
A. It pushes society forward.
B. It builds up a sense of duty.
C. It improves personal abilities.
D. It encourages individual efforts.