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题目内容
（请给出正确答案）
A.向审计项目组强调保持职业怀疑态度的必要性
B.设计和实施进一步控制测试程序和实质性程序
C.向审计项目组提供更多的督导
D.分派更有经验或具有特殊技能的审计人员或利用专家工作
答案
更多“根据材料回答 31～34 题： A注册会计师接受委托担任X公司财务报表审计业务的项目合伙人。在应对”相关的问题
第1题
根据材料回答 30～34 题。
L注册会计师在ABC会计师事务所承担验资工作底稿的复核职责。L注册会计师在复核事务所2008年度所承接的验资业务的相关验资工作底稿时，发现下列事项，请代为做出正确的专业判断。
第 30 题 丑公司系中外合资经营企业，外方投资者于2008年3月31日按照合同、章程规定出资美元100万元。注册会计师获取了银行对账单及银行确认收讫100万美元的回函，并检查确认了丑公司所用的汇率后，即确认了外方出资者所投入的货币资金已经到位。 （）
第2题
A.①③
B.②③
C.①④
D.②④
第3题
根据以下材料回答第 31～35 题：
Passage OneLaura was married for 6 months. Her husband was using drugs. She didn’t want her son or her unborn baby to live that way , but she was afraid to ask her husband to leave. She left him a note instead . After reading the note, Laura’s husband waited for her to come home and then beat her and her son.
Laura had little education and she never had a good paying job. She was ashamed to ask for help from the police,courts or women’s shelters. Sometimes her husband was very nice to her. She decided to try harder so her children could have a home and a father. Laura joined a church and told a priest about her problem.
But her husband kept using drugs and hurting the family . Finally, she told her husband she loved him, but they should live apart for a while. He beat her again. The priest came over to talk to her . He asked the husband to go out for a while. Laura packed up her things and left home with her son. The next day she lost the baby. Her husband went to jail.
Laura got a lot of help from groups that help women who have been beaten . Now she is in college, has her own apartment and works on special projects at a women’s shelter. “We got out ,and it changed life for me and my child. You can do it . You can break the cycle ,”Laura said .
第 31 题 Laura felt her children shouldn’t live the old way when she was _________ .
A．pregnant
B．taking drugs
C．just out of work
D．attending university
第4题
根据下面内容，回答题：
Earth is the only 21 we know of in the universe that can support human life.22 human activities are making the planet less fit to live on. As the western world 23 on consuming two-thirds of the world" s resources while half of the world" s population do so 24 to stay alive we are rapidly destroying the 25 resource we have by which all people can survive and prosper.
Everywhere fertile soil is 26 built on or washed into the sea. Renewable resources are exploited so much that they will never be able to recover 27 We discharge pollutants 28 the atmosphere without any thought of the consequences. As a 29 the planet" s ability to support people is being 30 at the very time when rising human numbers and consumption are 31 increasingly heavy demands on it. The Earth" s 32 resources are there for us to use. We need food， water， air， energy， medicines， warmth， shelter and minerals to 33 us fed， comfortable， healthy and active. If we are sensible in how we use the resources they will 34 indefinitely. But if we use them wastefully and excessively they will soon run 35 and everyone will suffer.
材料题请点击右侧查看材料问题 查看材料
A.situation
B.place
C.position
D.site
第5题
根据下面内容，回答题：
Scientists in the UK have announced that the piranhafish"s reputation 21 a fearsome 22 may well not be deserved. The fish， which is found in the Amazon in Brazil， have been 23 as deadly carnivores（食肉动物 ） that work in shoals to overwhelm their prey and strip it of its flesh in seconds.
However， experts 24 St Andrews University say that piranhas are omnivores（杂食动物） that mainly eat fish， plants and insects. They form. big groups not to hunt but to defend 25 against other predators， according to the team.
"Previously it was thought piranhas shoaled as it 26 them to form. a cooperative hunting group，" said Professor Anne Magurran. " 27， we have found that it is primarily a defensive behavior. "
Piranhas can be attacked by animals 28 dolphins， caimans and large fish， so forming a shoal is a good way of 29 being killed. Piranhas of 30 age stay in the middle of the group for 31 and the 32 of the shoal differs according to the level of 33 When the water level is 34， the fish form. small groups as there is space to escape， but when the water level drops， they form. large groups as protection 35 predators.
材料题请点击右侧查看材料问题 查看材料
A.as
B.as if
C.as though
D.since
第6题
第7题
A.主要采取实质性程序
B.解除业务约定
C.根据审计范围受到限制的程度出具保留意见或无法表示意见的审计报告
D.在审计业务约定书中载明注册会计师和管理层各自的责任
第8题
A.625000元
B.635000元
C.575000元
D.595000元
第9题
A.独立估计有时不仅能够印证被审计单位管理层所作的会计估计的合理性，也可提高审计效率
B.复核期后事项一定为会计估计提供结论性的审计证据
C.由于会计估计固有的不确定性，评价会计估计差异可能比其他领域的审计更为困难
D.独立估计是指独立于被审计单位之外的人士对会计估计事项所作的估计
第10题
A.检查出纳与会计的职责是否严格分离
B.比较被审计单位银行存款应收利息收入与实际利息收入的差异是否恰当
C.抽取一定期间银行存款余额调节表，查验其是否按月正确编制并经复核
D.抽取一定期间的银行存款日记账检查其有无计算错误，并与银行存款总分类账核对
