第14题: [单项选择]下列对外国文学常识的表述，不正确的一项是( )。 A. 被誉为“中世纪最后一位诗人，同时也是新时代最初的一位诗人”的但丁所写的《神曲》，包括《地狱》《炼狱》和《天堂》三部分 B. 歌德是德国伟大的诗人、小说家和戏剧家，其代表作有书信体小说《少年维特之烦恼》、诗剧《浮士德》 C. 拜伦是与雪莱齐名的英国诗人，“冬天来了，春天还会远吗”是其在《西风颂》中的著名诗句 D. 司汤达是法国19世纪批判现实主义文学的奠基人，长篇小说《红与黑》是他的代表作 参考答案:C 答案解析:[解析] “冬天来了，春天还会远吗”是英国著名诗人雪莱在《西风颂》中的名句，拜伦的代表作为《唐璜》，故C项错误。其余选项所述均正确。
第16题: [多项选择]2.(a) Explain the concept of TRUE and FAIR presentation. (4 marks) 参考答案:True and Fair presentation
Financial statements are produced by management which give a true and fair view of the entity’s results. The auditor in reviewing these financial statements gives an opinion on the truth and fairness of them.
Although there is no definition in the International Standards on Auditing of true and fair it is generally considered to have the following meaning:
True – Information is factual and conforms with reality in that there are no factual errors. In addition it is assumed that to be true it must comply with accounting standards and any relevant legislation. Lastly true includes data being correctly transferred from accounting records to the financial statements.
Fair – Information is clear, impartial and unbiased, and also reflects plainly the commercial substance of the transactions of the entity.
