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[单选题]
下列有关被审计单位的情况，注册会计师可以对哪种情况出具无保留意见审计报告（）
A
a拒绝提供应付账款明细表b拒绝提供管理当局声明书c拒绝就长期投资进行函证d拒绝就存货进行实地监盘
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试题答案：
A
答案解释：
本题考查出具标准审计报告的条件。
相关题目
16、能够全面查清被审计单位存在的问题，特别是对弄虚作假、营私舞弊等违反财经法纪行为，一般不易疏漏，以保证审计质量的方法为 【 】
25、下列关于审计质量控制的叙述，正确的有（ ）
在确定审计证据的相关性时，下列事项中不属于注册会计师应当考虑的是()A、只与特定认定相关的审计证据并不能替代与其他认定相关的审计证据B、特定的审计程序可能只为某些认定提供相关的审计证据，而与其他认定无关C、针对同一项认定可以从不同来源获取审计证据或获取不同性质的审计证据D、从外部独立来源获取的审计证据比其它来源获取的审计证据更可靠
20、内部控制的控制环境不包括【 】
注册会计师向债务人函证应收账款的主要目的是为了（）
23、一般情况下，实物证据能够证实的具体目标有【 】
16、下列各项证据中，证明力最强的是【 】
19、货币资金审计时，审计人员必须验证现金收支的截止日期，审计人员可以（ ）
9、如果被审计单位存货种类繁多、收发频繁、价值差异较大，注册会计师应当采用【 】
16．资产类审计与负债类审计的最大区别是（）
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2.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)(5分)2.1Why does Western infants' crying tend to increase in the first few weeks of life and peak in the second or third month?____(1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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