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戊公司拟聘请A会计师事务所审计其2009年度的财务报表。B会计师事务所审计了戊公司2008年度的财务报表，出具了保留意见的审计报告，以下涉及与B会计师事务所沟通相关的事项中，正确的有（）
A
B
C
D
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试题答案：
A
B
D
答案解释：
本题的考点为前后任注册会计师的沟通。选项C中，因为审计工作底稿的所有权属于会计师事务所，前任注册会计师所在的会计师事务所可自主决定是否允许后任注册会计师获取工作底稿部分内容，或摘录部分工作底稿。如果需要查阅前任注册会计师的工作底稿，后任注册会计师应当提请被审计单位书面授权前任注册会计师允许其查阅后，前任注册会计师可根据情况确定是否允许后任注册会计师查阅相关工作底稿以及确定查阅的内容，因此选项C不正确。
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8、按审计业务的保证程度由高到低的排列为 【 】
戊公司拟聘请A会计师事务所审计其2009年度的财务报表。B会计师事务所审计了戊公司2008年度的财务报表，出具了保留意见的审计报告，以下涉及与B会计师事务所沟通相关的事项中，正确的有（）
7、在检查存货时，审计人员可以从存货实物中选取项目中追查至存货盘点记录，以测试盘点记录的 【 】
16．资产类审计与负债类审计的最大区别是（）
六、案例分析题（本大题共3小题，每小题12分，共36分）
会计师事务所和注册会计师应当考虑外界压力对独立性的损害，可能损害独立性的情形不包括（）
4．下列属于注册会计师禁止披露客户的有关信息是（）
下列选项中，管理层违反“分类”认定的是( )
下列情况通常表明内部控制存在重大缺陷的有（ ）A.注册会计师在审计工作中发现了重大错报，而被审计单位的内部控制没有发现这些重大错报B.控制环境薄弱C.存在高层舞弊迹象D.现金出纳与银行出纳为同一人E.编制应收账款、应付账款转账凭证的为同一人
在审计过程中，注册会计师收集的下列证据中证明力最强的是（）
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21. The Crying GameAll normal human infants cry, although they vary a great deal in how much. A mysterious and still unexplained phenomenon is that crying tends to increase in the first few weeks of life, peak in the second or third month, and then decrease. Some babies in the United States cry so much during the peak period-often in excess of three hours a day-and seem so difficult to soothe that parents come to doubt their nurturing skills or begin to fear that their offspring (子孙后代) is suffering from a painful disease. Some mothers discontinue nursing and switch to bottle-feeding because they believe their breast milk is insufficiently nutritious and that their infants are always hungry. In extreme cases, the crying may provoke physical abuse, sometimes even precipitating (使发生) the infant's death.A look at another culture, the Kung San hunter-gatherers of southern Africa, provides us with an opportunity to see whether care-giving strategies have any effect on infant crying. Both the Kung San and Western infants escalate (使增强) their crying during the early weeks of life, with a similar peak at two or three months. A comparison of Dutch, American, and Kung San infants shows that the number of individual crying episodes are virtually identical. What differs is their length: Kung San infants cry about half as long as Western babies. This implies that care-giving can influence only some aspects of crying, such as duration.What is particularly striking about child-rearing among the Kung San is that infants are in constant contact with a caregiver; they are carried or held most of the time, are usually in an upright position, and are breast-fed about four times an hour for one to two minutes at a time. Furthermore, the mother almost always responds to the smallest cry or fret (烦躁) within ten seconds.I believe that crying was adaptive for our ancestors. As seen in the contemporary Kung San, crying probably elicited a quick response, and thus consisted of frequent but relatively short episodes. This pattern helped keep an adult close by to provide adequate nutrition as well as protection from predators. I have also argued that crying helped an infant forge a strong attachment with the mother and-because new pregnancies are delayed by the prolongation of frequent nursing-secure more of her care-giving resources.In the United States, where the threat of predation has receded (降低) and adequate nutrition is usually available even without breast-feeding, crying may be less adaptive. In any case, care-giving in the United States may be viewed as a cultural experiment in which the infant is relatively more separated-and separable-from the mother, both in terms of frequency of contact and actual distance.The Western strategy is advantageous when the mother's employment outside of the home and away from the baby is necessary to sustain family resources. But the trade-off seems to be an increase in the length of crying bouts. (490 words)(10分)21.1 Why does Western infants' crying tend to increase in the first few weeks of life and peak in the second or third month?____(2分)A. The infants suffer from a painful disease.B. Their parents lack nurturing skill.C. The reason is still unknown.D. Their parents abuse the infants physically.
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我国在社会主义现代化建设中，坚持独立自主、自力更生和对外开放的方针。其理论依据是（ ）
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