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在对M公司2004年度会计报表进行审计时，A注册会计师负责关联方及其交易、或有事项的审计。在审计过程中，A注册会计师遇到以下事项，请代为做出正确的专业判断。
为识别M公司存在的关联方交易，通常使用的审计程序有( )。

A.了解M公司是否存在已经发生但未进行会计处理的交易
B.审阅M公司在销售业务中的各种产品质量保证
C.审阅M公司有关银行存款、借款的询证函和贷款证，以识别是否存在担保关系
D.查阅M公司资产负债表日前后确认的异常或重大交易

【参考答案】

ACD
解析：注册会计师应当实施的审计程序包括：(1)查阅股东大会、董事会会议及其他重要会议记录，询问管理当局或......

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Task 2Directions: This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 through 45.There are three ways you can go about writing a resume: you can rely solely on your memory; you can dust off(刷新) a previous resume and add something new to it; or you can create a new resume from a permanent personal data recorD.If you don't have a personal data record, prepare one now. There are four topic areas for which you will need to record details.EducationList the schools, colleges, and universities you have attended or are attending. Start at junior high school and record the name of each school, the address and telephone number, and the dates you were therE.Work Experience—Full name, address, and telephone number of the company or organization, and full name and title of each supervisor(主管) you worked for.—The dates you started and finished employment.—Your job title, or titles if you held several positions.—Your specific responsibilities and duties for each position.—Any special skills you learned on the joB.—Special praise you received, or results you achieveD.Social and Academic Activities—Membership in a club, society, or a group, particularly noting your responsibilities as an active participator or committee member.—Participation in community activities. Particularly describe any executive(主管的) or administrative positions you have held, with special responsibilities and dates.—Involvement in a technical society on a local or national level, with particular mention of any conferences you have attended or papers you have presented or publisheD.—Involvement in hobby activities.—Awards you have received for any activities you have been involved in.References(推荐人)List the name of people who, you feel, are best fitted to speak on your behalF.For each person, write down:—Full name, professional title, place of employment, and job position.—Employer's address and telephone number.—Home address and telephone number.When you use your old personal record to write a resume, you'd better______.A.make it look like something different from the previous oneB.change the data and rewrite itC.give some new information about itD.cut off the details and use as few words as possible
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You may fall prey to a nonviolent but frightening and fast-growing crime: identity theft. It happens to at least 500,000 new victims each year, according to government figures. And it happens very easily because every identification number you have Social Security, credit card, driver's license, telephone 'is a key that unlocks some storage of money or goods,' says a fraud program manager of the US Postal ServicE.'So if you throw away your credit card receipt and I get it and use the number on it, I'm not becoming you, but to the credit card company I've become your account.'One major problem, experts say, is that the Social Security Number (SSN)—originally meant only for retirement benefit and tax purposes—has become the universal way to identify peoplE.It is used as identification by the military, colleges and in billions of commercial transactions.Yet a shrewd thief can easily snatch your SSN, not only by stealing your wallet, but also by taking mail from your box, going through your trash for discarded receipts and bills or asking for it over the phone on some pretext.Using your SSN, the thief applies for a credit card in your name, asking that it be sent to a different address than yours, and uses it for multiple purchases. A couple of months later the credit card company, or its debt collection agency, presses you for payment.You don't have to pay the debt, but you must clean up your damaged credit recorD.That means getting a police report and copy of the erroneous contract, and then using them to clear the fraud from your credit report, which is held by a credit bureau. Each step can require a huge amount of effort.In the Collins' case, the clearance of the erroneous charges from their record required three years of poring over records and $6,000 in solicitor's fees. In the meantime, they were denied a loan to build a vacation home, forced to pay cash for a new heating and cooling system, hounded by debt collectors, and embarrassed by the spectacle of having their home watched by investigators looking for the missing car.Of course, thousands of people are caught and prosecuted for identity theft. But it was only last year that Congress made identity theft itself a federal crimE.That law set up a special government office to help victims regain their lost credit and to streamline police efforts by tracking cases on a national scalE.Consumer advocates say this may help but will not address the basic problems, which, they believe, are causing the outbreak in identity theft: industry's rush to attract more customers by issuing instant credit, inadequate checking of identity, and too few legal protections for consumers personal information.Which of the following may least make you fall prey to a nonviolent crime?A.Your Social Security Number.B.Your credit card receipt.C.Your driver's licensE.D.Your telephonE.
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