题目内容

According to the United States government, people are classified as homeless if they have no place to stay and no expectation of finding a place for the next thirty days. Although technically accurate, that is an impersonal assessment of an enormous and very human problem. The homeless population represents all of us Americans. It includes men and women, the elderly, children, and infants. Its members are from all ethnic (种族的) groups. What they have in common is poverty. Currently in the U.S., thirty-nine million people live in poverty. When money is really tight, paying the rent or buying food often becomes a choice. Government assistance in the form of food stamps does help but, as one homeless man explains, you can’’t pay the rent with food stamps. With no money for rent, the streets and homeless shelters become the alternative. Although men constitute the largest group within the homeless population, homeless women with children are rapidly joining them. In fact, one quarter of the homeless people in the U.S. are teenagers and young children. People may become homeless for numerous reasons. However, there are certain factors that many of these individuals have in common. They include a lack of adequate education and job skills. A majority of the teenagers and adults have not completed high school. The abuse of alcohol and drugs is also a common factor. One third of the adult homeless population abuses alcohol, while one quarter of the same group uses drugs. Some members of this population suffer mental health problems. Within the past several years many institutions for the mentally ill have been closed and their patients sent "home". Unfortunately, a number of those people have no home to go to and they are unable to adequately look after themselves. Job loss in today’’s economy has also become a real factor in the loss of people’’s homes. The breakup of families through abandonment and divorce are also contributing factors, particularly when there are children involved. The parent who is left to care for the kids with inadequate income may be forced to depend on the homeless shelters to put a roof over their heads. The U.S. government helps the homeless by______.

A. giving them homeless allowances
B. giving them food stamps
C. finding jobs for them
D. finding residences for them

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ABC会计师事务所接受委托对W公司(化工企业)的2007年度财务报表审计,项目负责人为张敏,在了解被审计单位及其环境中遇到下列若干问题,请代张敏做出判断。 注册会计师张敏了解W公司的经营活动,可以有助于其识别W公司( )。

A. 在经营策略和方向上的重大变化
B. 预期在财务报表中反映的主要交易类别、重要账户余额和列报
C. 关联方关系
D. 融资方面的压力及能力

ABC会计师事务所注册会计师李明在审计天星公司货币资金时出现以下情况,请代为做出正确选择。 注册会计师李明负责对天星公司2007年度财务报表的银行存款项目进行审计。天星公司编制的2007年12月末银行存款余额调节表显示存在80 000元的未达账项,其中包括天星公司已付而银行未付的材料采购款40 000元。李明执行的以下审计程序中,可能为该材料采购款未达账项的真实性提供审计证据的有( )。

A. 检查2008年1月份的银行对账单中是否存在该笔支出
B. 检查相关的采购合同、供应商销售发票和相应的验收报告及付款审批手续
C. 就2007年12月末银行存款余额向银行寄发银行询证函
D. 向相关的原材料供应商寄发询证函询证该笔购货业务

注册会计师张敏负责对海洋公司2007年度财务报表进行审计,在完成审计工作时,张敏需要考虑以下事项,请代为做出正确判断。 被审计单位管理层应根据注册会计师的具体要求在管理层声明书中就以下内容作出相应的声明,但其中( )的表述是不恰当的。

A. 所有重大调整事项已作调整
B. 无违法、违纪、错误或舞弊现象
C. 不存在未披露的重大不确定事项
D. 被审计单位期间所有交易均已入账

(每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案)甲公司是非上市公司,由X会计师事务所负责对甲公司2007年度财务报表进行审计,A注册会计师担任项目负责人。在考虑执业过程中有关职业道德规范的相关问题时,A注册会计师遇到以下事项,请代为做出正确的专业判断。 下列选项中,属于X会计师事务所防范措施中具体防范措施的是( )。

A. X会计师事务所质量控制制度的外部复核
B. 甲公司内有能够胜任管理决策的员工
C. 制定有关独立性的政策和程序,包括识别威胁独立性的因素、评价威胁的严重程度以及采取相应的维护措施
D. 安排鉴证小组成员以外的注册会计师进行复核

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