第6题: [单项选择]ABC会计师事务所承办了X股份有限公司2005年度会计报表审计业务。审计过程中注意到以下事项,请代注册会计师做出正确的专业判断。 注册会计师对Y公司财务报表进行审计,遵循存货监盘准则,对有关存货进行了监盘并进行必要抽查,但与存货有关的重大错弊还是未能查出,则该注册会计师对此应负( )责任。 A. 没有过失 B. 普通过失 C. 重大过失 D. 欺诈 参考答案:B 答案解析:[解析] 注册会计师遵循了审计准则,重大错弊未能查出,该注册会计师对此应负普通过失责任。
第19题: [单项选择]His letter was in such a casual scrawl and in such pale ink that it was ______ A. doubtful B. ambiguous C. obscure D. illegible 参考答案:D 答案解析:[句意] 他的信字迹潦草,墨水颜色暗淡,难以辨认。
[辨析] 近义词辨析。由题干很容易得出所选项应该是“很难辨认的”意思,故illegible(字迹等模糊难辨的)符合题意。doubtful意为:怀疑
第31题: [填空题]Although some form of certificate was used for centuries to allow individuals to travel safely in foreign lands, it was in 19th and 20th centuries that the passport was adopted by all countries. 参考答案:Y 答案解析:根据句子中的年代回原文定位,在What Exactly Is a Passport and How Long Has It Been Around 部分,即第二段第二句话中可找到答案“Pass por
第32题: [单项选择]下列哪项是宫颈癌的好发部位?() A. 鳞状上皮 B. 柱状上皮 C. 鳞柱状上皮交界处移行带 D. 宫颈管腺上皮 E. 鳞状上皮增生区 参考答案:C